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Thus, the specialty requires deeper knowledge and practical skills in a narrow range of work.

Thus, the specialty requires deeper knowledge and practical skills in a narrow range of work.

When committing illegal actions against material values ​​and finished products in the field of bakery products, thieves can use several methods of formation of unaccounted surpluses at the same time. Documentation of methods of export of unaccounted surplus grain and products of its processing is of great importance for detection and investigation of thefts at the enterprises of the branch, as this link is the most vulnerable in the chain of actions of robbers.

In the activities of commercial enterprises there are situations when during a certain reporting period due to the provision of optimal storage conditions for goods, savings of natural losses (ie surplus goods) are formed. Of course, such situations should be regarded as a positive phenomenon, but only if the amounts of savings on natural losses of goods are posted and reported to the materially responsible persons. In practice, these amounts are in unprofitable surpluses and are appropriated by violators.

Also, in each case of detection of abuses committed by employees of banking institutions, it is necessary to organize a continuous reconciliation of entries in the savings books of depositors with entries in their personal accounts and documents in the bank’s accounting.


1. Rudnytsky ZS, Brukhansky RF, Khsliin P. Ya. “Forensic accounting examination of economic offenses” -K. KNEU, 2001.

2. Belukha NT Forensic accounting examination. -M.: Delo, 1993. -269 p.

3. Kamlik M.Y. Forensic accounting. -K .: Attica, 2000. -355p.

4. Savchenko LI Forensic accounting examination: Reference lecture notes. -K .: KNEU 2001. -166p.

5. Usach BF and others. Audit and forensic accounting expertise. -Lviv, Kamenyar, 1998. -134p.


Remuneration at the enterprise: tariff and non-tariff system. Abstract

Tariff system of remuneration. Tariff grid. Tariff and qualification directories. The essence of the analytical method. Tariff-free payment system

Tariff system of remuneration

Forms and systems of remuneration are an important element of the mechanism for determining individual wages. The latter act, on the one hand, as a link between labor rationing and the tariff system, and on the other – a means of achieving certain quality indicators. These elements of the organization of wages are a way to establish the dependence of wages on the quantity, quality of work and its results. The organization of remuneration is carried out on the basis of:

legislative and other normative documents; general agreement at the state level; sectoral, general agreements; employment contracts.

According to Article 96 of the Labor Code of Ukraine, the basis of the organization of remuneration is the tariff system of remuneration, which consists of tariff grids, tariff rates, salary schemes and tariff-qualification characteristics.

The wage system is a set of rules that provide a comparative assessment of labor, depending on qualifications, conditions of its implementation, responsibilities, the importance of the industry and other factors that characterize the quality of labor.

As mentioned above, the wage system includes:

a) tariff grid – coefficients that are assigned to workers depending on qualifications; b) tariff rates – amounts that are accrued for a certain period of time (hour, day) to employees of the appropriate qualification (category). For example, an employee of the first category is charged one hryvnia for one hour, and an employee of the sixth category is charged six hryvnias.

The wage system is used to distribute work depending on their complexity, and workers – depending on their qualifications and responsibilities in the categories of the tariff grid. It is the basis for the formation and differentiation of wages.

The tariff grid (the scheme of official salaries) is formed on the basis of: the tariff rate of the worker of the first category which is established in the size exceeding the legally established size of the minimum wage; inter-qualification (inter-job) ratios of tariff rates.

The tariff system reflects the division of employees by professions and qualifications. The profession characterizes the work and employment of the employee in accordance with the training received by him, the acquired theoretical knowledge and practical skills. The specialty reflects the intra-professional division of labor. This concept is narrower than the concept of “profession” (for example, a plumber). Thus, the specialty requires deeper knowledge and practical skills in a narrow range of work. Qualification is a set of developed knowledge, skills, certain practical skills. It expresses the degree of readiness of the employee to perform professional functions of specified complexity.

The tariff system is the basis for equipping the correct ratio between the growth rate of labor productivity and the average wage of workers. It is used to determine the required number of employees of the relevant qualification or specialty, as well as the ratio of wages of different categories of employees.

The main elements of the tariff system are tariff-qualification certificates of works and professions of workers, qualification certificates of positions of managers, specialists and employees, tariff grids and rates and salary schemes, or a single tariff grid. In modern economic conditions, each company can independently develop a tariff system, complying with state guarantors and the requirements of general, sectoral, regional tariff agreements in accordance with applicable law.

Tariff and qualification directories are normative documents in which all types of work performed in a particular production are divided into groups depending on their complexity. They are used for pricing of works and establishment of qualification categories by the worker.

Tariff and qualification directory is used to determine the number of categories for each profession (specialty), the complexity of work, qualification categories by the employee; ensuring unity in the remuneration of workers; who have the same qualification; drawing up programs for training and retraining of workers. It consists of 72 issues, which include approximately 160 sections. With its help it is possible to carry out tariffing of more than 5 thousand professions of workers and the works performed by them.

Tariff and qualification directory contains for each category of any profession characteristics, which are given in three sections: “Characteristics of work” “Must know” “Examples of work”.

The first section lists the work that the worker must perform, the complexity of their implementation; degree of independence of the worker during performance of works, and also during adjustment of the equipment, devices, installations. The second section contains the basic requirements for the knowledge of the worker who performs work of a certain complexity, gives a list of skills that he must have, the requirements for his theoretical training in the profession (specialty). The third section lists the most typical works for this category and profession.

Tariff-qualification characteristics can be developed using two methods of assessing the complexity of work: analytical and expert.

The essence of the analytical method is to divide the work processes into separate functions and expressed in points of each of the functions. There are four following functions:

Settlement, which means that employees make calculations before and during the work; Preparatory, which includes preparation of the workplace, selection of tools; Executive, the main function associated with the direct management of the work process; Maintenance, or equipment management function, is associated with additional qualification requirements for workers.

Each of these functions has three levels of complexity – simple (insignificant), medium (significant) and complex (very significant). In a market economy, the complexity of labor should be determined through the ratio of demand for a particular labor force and its position. The process, which requires great intensity, reduces the duration of the labor force, adversely affects the health of the worker. For these types of work, the supply of goods “labor” is reduced. The decline in supply over demand already indicates the uniqueness of the complexity of work or a particular job.

The qualification directory of positions of managers, specialists and employees is a normative document which gives general industry qualification characteristics. It can be used to determine the range of responsibilities performed by each manager, specialist and employee, to correctly establish the division of labor between managers and specialists, to ensure unity in the definition of their job responsibilities and requirements that apply to them. The directory reflects the qualifications of each position, which consists of three sections: “Job responsibilities”; “Must know”; “Qualification requirements”.

Salaries for employees are set by the owner or his authorized body in accordance with the position and qualifications of the employee.

Tariff grid as an important element of the tariff system is used to determine the wages of workers who perform work of varying complexity. It contains a certain number of digits and the corresponding tariff coefficients. The tariff category reflects the level of qualification of the worker, ie the worker of higher qualification has the highest tariff category of the grid. Tariff coefficients show how many times the salary of each category of skilled workers is higher than the salary of a worker of the 1st category.

The ratio of tariff coefficients of simple digits is the range of the tariff grid. The tariff grid also reflects the rate of absolute and relative growth of tariff coefficients, which can be progressive, constant and regressive depending on the financial capabilities of the enterprise and the professional qualifications of personnel (Table 1).

Progressive growth of tariff coefficients is expedient in the conditions of shortage of qualified personnel, which creates material interest of workers in advanced training and transition to more complex and highly paid jobs. In case of shortage of low-skilled workers and their high turnover, it is advisable to increase the tariff coefficients of lower ranks.

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