| Abstract [eng] |
In the present Master’s thesis, there are considered theoretical issues of salaries: presented the concept of salaries, established the structure of salaries, functions, analysed and systematised the factors determining amounts of salaries, considered the models, forms and systems of wages. In the practical part, there are properly considered the changes of volumes and structure of two, in essence similar according their production, enterprises producing furniture, i.e. UAB “Gijos baldai” and UAB “Kira”, the reasons of such changes as well as assessed their influence on the employees of the enterprises. The comparative analysis of wages comparing the enterprises with each other as well as with the level of the furniture trade of the enterprises of the whole Lithuania was performed. Particular suggestions were given. The hypothesis of the research that the selected system of salaries influenced directly the profit of enterprises and that the existing dependence of the amount of wages on the net profit (loss) received by an enterprise stimulated employees to cherish their employment was justified. |
