Personāla izmaksu uzskaites pilnveidošanas iespējas Latvijā
Date
2009
Authors
Mietule, Iveta
Journal Title
Journal ISSN
Volume Title
Publisher
Latvijas Universitāte
Abstract
Promocijas darba mērķis – analizēt un izvērtēt personāla izmaksu kā finanšu
grāmatvedības elementa tiesiskos un metodiskos aspektus, aktualizēt personāla
izmaksu uzskaites problēmas grāmatvedībā, izstrādāt priekšlikumus šo izmaksu
uzskaites un informācijas atklāšanas pilnveidošanai.
Promocijas darbā ir apkopotas dažādu ekonomikas teorētiķu atziņas par darba
samaksas kā ekonomiskās kategorijas vēsturisko attīstību, izstrādāts personāla
izmaksu uzskaites procesa pētījumu metodoloģijas modelis, analizēta personāla
izmaksu aprēķināšanas/aplēses un uzskaites bāze un procesa norise, ir raksturota un
analizēta personāla izmaksu un to uzskaites tiesiskā reglamentācija, uzskaites
organizācijas īpatnības finanšu grāmatvedībā. Darbā ir pētīta ar personāla izmaksām
saistītās informācijas atklāšana finanšu pārskatos Latvijas likumdošanas un
Starptautisko finanšu pārskatu standartu kontekstā, analizēti un interpretēti statistikas
rādītāji, kas raksturo personāla izmaksas, galvenokārt, darba samaksu kā personāla
izmaksu pamatkomponenti. Pamatojoties uz analīzi, ir pilnveidota personāla izmaksu
komponentu terminoloģija un klasifikācija, pamatojoties uz minimālās algas
valstiskās reglamentācijas pozitīvo un negatīvo aspektu analīzi, izstrādātas
rekomendācijas minimālās algas un neapliekamā minimuma paaugstināšanas
alternatīvas – ienākuma nodokļa atlaides ieviešanai Latvijā; izstrādāti ieteikumi
informācijas uzrādīšanai finanšu pārskatos, kas pilnvērtīgāk raksturo uzņēmumā
esošo personālu, tā izmaksas un darba devēju investīcijas cilvēkresursos.
Promocijas darba pamatteksts ir izklāstīts 162 lapaspusēs. Darbā ievietotas 24
tabulas, 33 attēli, 3 pielikumi. Literatūras un avotu sarakstā ir iekļautas 183 literatūras
vienības.
Annotation of the Promotion Paper The aim of the Promotion Paper is to analyse and to evaluate legal and methodical aspects of staff costs as an element of financial accounting, to update matters of calculation of staff costs in accountancy, to develop proposals for improvement of calculation of these costs and reveal of information. Views on historical development of staff costs as economic category by various economic theoreticians are summarised; methodological model of investigation of process of staff costs calculation is developed; base and process of staff costs calculation are analysed; legal regulations of staff costs calculation, peculiarities of organization of calculation in financial accounting are characterised and analysed in the dissertation. Reveal of information related to staff costs in financial reviews in the context of Latvian legislation and international financial reporting standards is analysed in the work. Statistical data characterising staff costs, particularly salary as a basic component of staff costs are analysed and interpreted in the thesis. Terminology and classification of staff costs’ components are improved depending on the analyses. The recommendations for implementation an alternative of increasing minimum salary and untaxed minimum – deduction of income tax in Latvia – are developed depending on analyses of positive and negative aspects of national legal regulations regarding minimal salary. Suggestions for presentation of information in financial reviews for better characterisation of company’s staff, staff costs, and employers’ investments in human resources are elaborated in the work. Basic text of the Promotion Paper is laid out on 162 pages. 24 tables, 33 figures, 3 appendixes are included in the paper. 183 literature units are included in the list of literature and sources.
Annotation of the Promotion Paper The aim of the Promotion Paper is to analyse and to evaluate legal and methodical aspects of staff costs as an element of financial accounting, to update matters of calculation of staff costs in accountancy, to develop proposals for improvement of calculation of these costs and reveal of information. Views on historical development of staff costs as economic category by various economic theoreticians are summarised; methodological model of investigation of process of staff costs calculation is developed; base and process of staff costs calculation are analysed; legal regulations of staff costs calculation, peculiarities of organization of calculation in financial accounting are characterised and analysed in the dissertation. Reveal of information related to staff costs in financial reviews in the context of Latvian legislation and international financial reporting standards is analysed in the work. Statistical data characterising staff costs, particularly salary as a basic component of staff costs are analysed and interpreted in the thesis. Terminology and classification of staff costs’ components are improved depending on the analyses. The recommendations for implementation an alternative of increasing minimum salary and untaxed minimum – deduction of income tax in Latvia – are developed depending on analyses of positive and negative aspects of national legal regulations regarding minimal salary. Suggestions for presentation of information in financial reviews for better characterisation of company’s staff, staff costs, and employers’ investments in human resources are elaborated in the work. Basic text of the Promotion Paper is laid out on 162 pages. 24 tables, 33 figures, 3 appendixes are included in the paper. 183 literature units are included in the list of literature and sources.
Description
Keywords
Ekonomika , Economics , Accounting and Accounting