Issues of Labor Remuneration in the Conditions of Remote Work

Recently, the number of works transferred to remote conditions has been increasing. In this regard, questions and disputes over wages will become more acute. A controversial issue of remuneration in remote work is the difficulty of recording the recording of the working time spent by the employee during the performance of his job function. Another problem for workers transferred to remote work conditions is the actual impossibility of performing part of their work duties. The consequence of this is the nonpayment of the incentive part of the salary in whole or in part.

Labor remuneration in modern conditions: all-Russian and regional contexts

Currently, the main problems in the field of remuneration include the low level of wages, low purchasing power of wages, the undervalued share of wages in the gross domestic product (GDP), unreasonably high differentiation between the highest paid and the least paid categories of staff, the presence of a significant interregional differentiation in the field of remuneration and a number of others. The presence of the above-mentioned problems hinders the modernization of production and innovative development of the economy. Without investing in human capital, human development and professional development, without improving the professionalism, qualification and intellectual level of the staff, it is impossible to achieve success. Increasing productivity and labor efficiency is one of the key conditions for boosting the financial capabilities of the enterprise, allowing to invest in new technologies.

Analysis of Regional Wage Difference in Labor Market Discrimination

Based on geographical isolation, dual labor market and other factors, the development of China’s different regional economy has obvious characteristics of differentiation, which can be embodied in the phenomenon of “different salaries for the same work” and “different workers with the same salary”. In order to further analyze its influence, this paper analyzes the regional discrimination in the free labor market with the help of the multiple regression analysis model of regional wage and remuneration in economics, referring to the factors such as region, occupation, expenditure cost and labor market, and on the basis of studying the influence of labor market discrimination, wage difference and human resources on labor remuneration.

Economic justification for growing walnut rootstocks (Juglans regia L.)

Purpose. To establish economic feasibility of growing walnut rootstocks. Methods. Walnut seedlings, promising as rootstocks in Ukraine, were studied in nurseries IE Zatokovyi V. Yu. (Sloboda Komarivtsi village, Storozhynets district, Chernivtsi region) during 2018–2020. Economic efficiency of growing rootstocks was determined according to the Method of economic and energy assessment of types of fruit and berry plantations, pomological varieties and the results of technological research in horticulture (2002). Results. To determine the economic efficiency of seedling cultivation, the technological map of walnut seedling cultivation was analyzed. The largest share in the structure of costs was accounted for by labor remuneration – 86.7%. The reason was the use of manual labor, which accounted for 96.5% of the total technology of growing seedlings. The level of mechanization of cultivation was only 3.5%. The total fuel consumption per 1 hectare was 120.7 liters, or UAH 2,957.20 in monetary terms. Thus, fuel consumption accounted for a small share – 0.4% of the cost of one seedling. One hectare of land provided an output of 65 thousand pcs of walnut seedlings, which amounted to 1,625 thousand UAH at a cost of 25 UAH/piece. Material costs amounted to 46.16 thousand UAH/ha (total costs – 712.43 thousand UAH). Therefore, the cost was extremely low and the level of profitability was extremely high. Conclusions. Growing walnut seedlings of the varieties ‘Slava Ukrainy’, ‘Pamiati Zatokovoho’, ‘Lysychanskyi’ is economically feasible. This is due to the relatively low cost of one seedling (UAH 10.82) and high profitability of production of the original breeding material for grafting and planting industrial crops.

Social Security Contribution Rate and Its Impacts on Labor Demand of Enterprises in Carbon Neutral Context

With the government setting stricter standard on carbon emission, enterprises are facing more environmental pressure and cost these years. At the same time, China’s State Council has officially announced a further reducing the social security contribution rate from May 1, 2019, it is worthy of assessing that if the reduction would decompress enterprises and promote labor demand. Our results shows that social security contribution rate does not have significantly impacts on enterprises’ labor demand overall. However, when wage and benefit are controlled, it has a direct impact on labor demand. Basic regression and heterogeneity analysis both confirm it. Wage and benefit play intermediary roles as the results show. Social security contribution rate has negatively impact on wage and benefit, which help to keep the total labor remuneration and then labor demand unchanged. State-owned and private enterprises show similar results. However, laborintensive and non-labor-intensive enterprises show slightly different results.

MEASURING THE QUALITY OF THE HUMAN CAPITAL OF THE ENTERPRISE

Stimulating employees of an enterprise with an increase in wages can lead to an increase in labor productivity and to an increase in production costs, which can lead to a decrease in the competitiveness of products. To form an enterprise development strategy, it is necessary to assess the quality of human capital, on which the effectiveness of funds aimed at labor remuneration depends. The paper analyzes the production function of the enterprise, on the basis of which it is proposed to measure the quality of human capital by the coefficient of elasticity of labor. The low value of this indicator gives the basis for the activation of investments in the technological modernization of the enterprise.

Evolution of Approaches to the Interpretation of the Essence of Wages and Its Functions in Modern Economic Conditions

Socio-economic relations are one of the key elements of a market economy, since any production process requires the involvement of employees. In this case, the main element is wages as the source of income and a means of motivating people, stimulating their interest in the results of work. However, if hired workers primarily strive to increase the amount of income received in the form of wages, then employers – to reduce labor costs per unit of production, since for an enterprise labor remuneration is an item of expenditure and has a direct impact on the final financial result of activities. The purpose of the article is to deepen the content of the accounting and economic category “wages” and disclose the transformation of its functions in modern conditions. It was revealed that the low level of wages does not contribute to the reproduction of labor resources and is one of the reasons for the outflow of personnel from the country, that is, the deterioration of its labor potential. With the transition of Ukraine to an innovative way of development, there was an awareness of the decisive role of the mental and creative abilities of workers in the final results of activities. To attract highly skilled and experienced wage earners it is necessary to create the appropriate conditions: to provide the appropriate level of salary, which must correspond to the effectiveness of their work. The main approaches to the interpretation of the essence of the accounting and economic category “wages”, presented in the normative legal acts, and also proposed by representatives of various schools of economic thought, have been investigated. It was found that wages is a complex concept that requires consideration from the point of view of various subjects of the economic system, since it affects the interests of each of them.

Process-based approach to organizing the accounting of labor costs and motivation in the digital economy

The article discusses the main risks of accounting for settlements with personnel in modern conditions, including those caused by significant changes in legislation, in terms of regulating the procedure for implementing expenses for labor remuneration. The authors systematized the main risks pursuant to a number of basic accounting criteria: purpose, order, content. The proposed approach, in contrast to the existing approaches, allows to quickly segment problematic risk areas of work in accounting. The article presents the characteristics of accounting procedures in the course of reflecting operations related to the accrual, retention and payment of wages, considering the conditions of digital transformation, where, in contrast to the existing approaches, the aspects of the influence of endo- and exogenous factors in the dynamics of the development of digital transformations are systematized. The content of IAS 19 Employee Benefits has been structured by different types of benefits. The criteria for recognizing the fact of remuneration are considered, a critical assessment of the classification and approaches to different types of remuneration in the context of noonomics is given.