Financial security of the individual as a constituent of improving remuneration at the enterprise
DOI:
https://doi.org/10.35774/visnyk2019.04.079Keywords:
remuneration, financial security of the person, employee, standard of living, living wage, formation of remuneration.Abstract
Introduction. Remuneration is a determinant of raising the standard of living of employees, their purchasing power, and, consequently, economic progress in general. Therefore, improving the mechanism of its formation is a problem for the activity of both economic entities and the state.
Purpose. The purpose of the article is to find ways to improve the formation of payments at the enterprise.
Methods. Methods of abstraction, analysis, idealization, systematization, institutional analysis were used.
Results. The article analyzes the financial security indicators of a person, namely the amount of remuneration (determines the quantity and quality of goods that can be purchased), the savings of the employee (their availability and the amount that indicates the remaining funds after spending on their needs), structure income (as an indicator that the employee does not need to look for extra work), the structure of costs (the low share of wages is indicated by the low share of education costs, satisfaction of cultural needs). The article identifies its major threats. These include the tax burden (no progressive income tax rate, which causes the budget to be filled by low-income people), the mechanism of the subsistence level (set of consumer basket, determining its value), unemployment (loss of income source (low), poor) a wage level below the subsistence level).
It is emphasized that wages are not only an element of costs that should be minimized, but also their importance for the standard of living of the employee, the development of the enterprise and the state as a whole. The directions of optimization of the mechanism of formation of remuneration at enterprises with the consideration of raising the standard of living have been determined.
Discussion. When determining the amount of remuneration, consider such an indicator as a person’s financial security (PFS). We include factors that influence its functioning, entities and objects, the structure of the PFS security mechanism, the definition of its purpose, objectives, principles on which it will be built, as well as the interaction of the organizational and security mechanisms.
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