| Title |
Darbo sąnaudų apskaita ir kontrolė / |
| Translation of Title |
Accounting and control of expenditure of labour. |
| Authors |
Mackevičius, Jonas ; Mačiuitis, Juozas ; Subačienė, Rasa |
| DOI |
10.15388/Ekon.2006.17580 |
| Full Text |
|
| Is Part of |
Ekonomika.. Vilnius : Vilniaus universiteto leidykla. 2006, t. 75, p. 34-51.. ISSN 1392-1258. eISSN 2424-6166 |
| Abstract [eng] |
All the expenditure referring to the model accounting plan are taken into accounts of class 6 ,,Expenditure". Accounts 6103 ,,Sales persons salary and related expenditure" and 6114 „Administration salary and related expenditure" are dedicated to accounting of employee salary and related expenditure. However there are no separate accounts for expenditure of labour of employees directly or indirectly related to production process. Therefore such accounts should be chosen. Variety of expenditure of labour accounting data would reveal extra information that would grant a possibility to evaluate dynamics of different kind expenditure of labour, calculate amount of a single employee different kind expenditure of labour and compare the received value to the work results achieved by the employee, estimate influence of expenditure of labour change over company activity figures. Expenditure of labour control and accounting questions are little investigated in literature. Mostly attention is paid to whether the company calculates labour payment and reflects it in finance accountability in a correct manner. In order to have the control effectively influence company activity labour payment control limits should be extended including other type of expenditure of labour and adding extra procedures. ,,Expenditure of labour control form" is recommended for expenditure of labour control. Expenditure of labour control on the basis of recommended form results would give information whether expenditure of labour appear within the laws of Lithuanian Republic, Government resolutions and other law statements or there was no overpay case and calculated and paid out sums reflect in an accountancy of appropriate period. |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2006 |
| CC license |
|
