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Section 1. Accounting
DOI: http://dx.doi.org/10.20534/EJEMS-17-2-3-6
Temirkhanova Mutabar Zhuraevna, Department of "Accounting" Assistant Tashkent State University of Economics E-mail: mutabarchik@mail.ru
Ways to improve the accounting for liabilities in the travel agency
Abstract: This paper examines the ways to improve the accounting for liabilities in the travel agency, and also the role of wages in the current conditions. The problems of organization and stimulation of labor in the workplace. The theoretical and methodological issues for the organization keeping wages developed ways of improving their suggestions leading national scholars and the use of foreign experience.
Keywords: labor, wages, organization of remuneration, incentives, tariff system, motivation.
Accounting for labor and wages — one of the most At the same time the mechanisms of the state and col-
pressing and time-consuming job sites that require accurate and real-time data. As part of the production costs of wages to 40% of all costs and has a great influence on the formation of financial results of the company.
Quality, validity, completeness and timeliness of payments to workers ofwages depends on the organization of the account of wages in the enterprise. Realizing the improvement of the organization of accounting ofwages, the company needs to approach the issue reasonably, to consider the feasibility of use of research and best practices.
In Uzbekistan acquired a wealth of experience of introduction of progressive forms and systems of compensation and benefits. Although the majority of companies that experience was lost unnecessarily, resulting in inefficient use forms of work motivation. In the past, when the government tightly regulated questions concerning wages in enterprises is maintained at the average national economic level of state aid funds. Now that the company has to rely on its own resources, it has become a source of acutely felt: the lag wage — low productivity.
I believe that for all the importance of state regulation of wages wage policy should be formed mainly at the microeconomic level, depending on the needs of each company, its industry-specific, size, geographical location, the degree of international integration, social development level of the team.
Uzbekistan has established legislative - normative base regulating remuneration in accordance with international labor standards in force in a market economy.
lectively - contractual regulation of remuneration has not yet been triggered in full. Today in this area there are countless unanswered questions.
For many people, the wages lost its reproductive function and stimulating and practically turned into a kind of social benefits, not related to the number, quality and end-result of labor. Given that the level in our country, is significantly lower than in developed countries [1].
At the same time, many companies do not observed informal accounting calculation and payment of wages to workers without paying taxes established by law and payments, the so-called salary "in envelopes". This issue should be put on state control, and in particular the need to improve existing accounting approaches in this area.
Improving the organization of wages in enterprises should be based on optimization of the tariff adjustment of wages to the way include:
- Improvement of the tariff system by establishing a proportion of tariff rates based on the level of qualification of workers;
- Introduction of flexible forms and payment systems;
- Research intra industrial tariff criteria for wage increase as a cause of motivating and stimulating factors of tariff systems;
- Improvement of the motivational tools adjustment of salaries and wages qualifying levels;
- Improved standardization as a way of adjusting the measure of labor and its payment;
- Explanation of the choice of more effective forms and payroll systems;
- Collective adjustment of wages [2].
The main aspect in the organization and stimulation of work at the firm considered the motivational treatments, among which the most popular for domestic firms are considered bonuses, bonuses and allowances. It should be noted that on the one hand, the level of premium as a form of motivation of employees of industrial activity is totally dependent on the results of the company, and on the other hand, the result of management depends on the practical organization of the system of awarding certain categories of personnel.
Because it is extremely important in our day to enter conditions in the enterprises, such systems for material and moral compensation, so to build relationships in the team, to improve the psychological climate contributed to disability, increased productivity.
Creating provisions for pay and bonuses will need to expand the practice of personification of wages and salaries the most qualified employees, aimed at increasing productivity. The list of factors and criteria for awarding conditions assessment should include the skill level, the degree of responsibility of the work, the level of professionalism, initiative, work experience and qualification of the staff appraisal.
With the introduction of a system of rewards, you must not forget that their very small dimensions have all chances to disappoint the employee, rather than motivate him to work. I believe it is not necessary to encourage all employees equally. In order to motivate behavior was successful, the promotion should be based on the results of their labor. Identical to encourage all employees will motivate medium or neglect and bad staff performance best employees. The lack of promotion in relation to a better employee, can lead to the fact that the next time he will make less effort to achieve a good result [3].
Staff motivation increases when they see how the achievement of the purposes of subdivision or organizations to help them achieve their own goals, and if they have previously informed that they are required to do in order to gain promotion. Effective influence on labor motivation of personnel is impossible without a permanent relationship in the form ofperformance evaluation ofthese impacts.
With the encouragement of employees who perform management functions, it is necessary to take into account creativity, organizational skills, efficiency, objectivity, ability to think prospectively, see untapped reserves, the ability to compile, analyze and implement the achievements of science and technology.
I also consider it appropriate to adopt the experience of non-wage countries with advanced economies, namely:
- The salary of each employee personally installed;
- Every year, employees salary increase;
- The salary must reflect objectively the merits and achievements of the employee;
- Salaries of new employees should be slightly less since independence from ignorance of the situation qualification reduces returns.
To increase the material interest of directors, officers and specialists expedient to transfer their payment on the contract form. Contractual arrangements will make it possible to attract and retain the most highly qualified, flexibly adjust the amount and composition of the managerial staff, to increase the responsibility and creative approach to the work of a hired expert on conditions specified in the contract. Payments under the contract is established taking into account the complexity and responsibility of work, level of qualification and professional qualities of the employee [4].
Thus, studies have shown that in modern conditions of development of Uzbekistan the key determining factors that define a new approach to the analysis and control of the use of funds for salaries of employees and enhance the company's incentive to work effectively are:
- Financial encouragement for the work performed;
- Individual responsibility for the results of work;
- The relationship between the results of labor and its payment;
- Increasing training and staff development;
- Ability and confidence in growth.
Identify problem areas of material labor motivation organization at the enterprises of Uzbekistan says the imperfection of modern politics motivation and the need to reform it in certain areas, the main of which is the integration of the interests and goals of employees with the interests and goals of the company. Care should be taken to ensure that all of the above methods of motivation were applied simultaneously and efficiently. Only then they will provide the desired result.
The effective factor that also influences the efficiency of work is the introduction of a social package. Social package — is the provision by the employer of certain goods in the form ofbenefits, compensation for personal expenses related to work (for example, mobile communications, transport, rent or purchase housing in another city), privileges and social guarantees that exceed the size of the basic salary. I believe that the social package plays a motivating role and is very important tool for influencing the state and self-employee, the duration and success of
his employment relationship. The use of employer social package contributes to the formation in Uzbekistan advanced, competitive labor market [5].
Analysis of the calculation, the dynamics of wages, as well as the causes that affect real change it is an essential component in the system kazhdol company's economic performance. On the basis of this information, monitor the implementation of the working time, the introduction of progressive methods of work, respect for rational balance between the growth of labor productivity and wages.
Savvy accounting wage, its distribution in the spheres of production, and timely analysis allow to find new reserves to increase the pay of each employee.
Actual direction of improving accounting calculations on a payment is to automate accounting, analytical and process control, which helps to minimize the number of errors in the processing of information, reducing the time for the implementation of accounting, analysis and control procedures, reduce the number of manual operations. An effective means of perfection of the account can be considered a holding in the company internal audit settlement of employee benefits.
A segment is a part of the organization's activities in a specific section (by product, by geographic region, etc.). As already mentioned, in the tourist activity operating segments can serve areas with different levels of risk for profit:
- Tour operator activities;
- Travel agency activities;
- Efforts to provide additional tourist services (sale of air and railway tickets, tourist goods, etc.).
Gains and losses resulting from the implementation of the above activities refer to income from core activities, and the rest — to operating independently of the materiality level of revenues.
Given the seasonal nature of activity, tourism organizations can independently determine the level of importance for each reporting period, securing the provision in accounting policies.
Table 1. - The cumulative effect of
The negative impact of the change in revenue, rather small, is observed in the sales periods in connection with
In organizations of tourism due to the seasonal nature of the activity, as well as the ambiguity of the division of revenues (revenues from core activities and operations (other) income) does not provide comparable figures for the reporting period. A similar situation occurs with respect to costs.
One of the main tasks of the organization of tourism management is the identification of patterns and trends by assessing, diagnosing and forecasting models and a number of indicators that show the process of its functioning. it is advisable to use the relative indicators to solve a number of problems. For example, the margins allow the result commensurate with the costs and resources involved for profit. When calculating the profitability of different models can be used, assessing the quantitative and qualitative aspects of the activity of tourism organizations.
Many tourism organizations starting out with a travel agent, then try to operate in the market as a tour operator. Despite the fact, that the management decision-making management of the organization has investigated a onetime, conducted an assessment of the results of the transaction, it should be noted that this type of activity is a promising future to conduct factor analysis using the following additive models:
B = Bn + TPL + BK + W + In, where B - the total sales of the total;
Bn - Proceeds from sale of passes into the "A" boarding house;
TAL - revenue derived from the provision of additional services in the boarding house "A";
Bk - proceeds from the sale of passes under a commission agreement;
W - proceeds from the sale of permits for the sale and purchase agreement;
In - the proceeds from the tour operator activities. where P - profit, D - income, P - costs
factors on the total sales revenue
the restriction of the organization's activities related to the sale of vouchers on agency contracts. If you do not do
Factor The size of the absolute influence, thous. UZS The share of influence,%
p/p + 1 p/p + 2 p/p + 3 p/p + 1 p/p + 2 p/p + 3
Bn 151,93 133,50 -6,19 82,78 86,30 - 1,01
W 3,80 55,20 2,07 9,01
VC 4 - 6,10 10,50 2,18 - 3,94 1,71
W 23,80 27,30 16,80 12,97 17,65 2,74
In 536,20 87,54
in total 183,53 154,7 612,51 100 100 100
the division by types of contracts, the effect of this factor Basic income revenue accounted for summer and winter
overlaps positive change in revenue in the implementation recreation. The lowest earnings performance is expected in
ofvouchers for the purchase and sale agreement. Based on the «low season» - September-October and March - April.
the results of the analysis of the dynamics of sales revenue, In order to ensure a stable position on the market of tour-
you can predict the organization of tourism revenue in the ism organization should gradually move away from travel
short term, since amount ofdata is not sufficient (optimum agencies and work in the tourist market as a tour operator. size - 5.3 years). These models show a trend that the tour- Estimation and forecasting of sales revenue in the
ism organization is in its infancy, and in subsequent periods embodiment of tourism services Tourism Organization
ofactivity is expected to gradually increase in sales revenue. showed that within a practice.
References:
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2. Milner B.Z. Organization Theory: A Textbook/BZ Milner. - M.: Infrastructure M. - 2001. - 558 p. - ISBN 5-160-01174-9.
3. Morozov M. A. Ekonomika and entrepreneurship in the socio-cultural service and tourism: Textbook for students. Executive. Proc. institutions/M.A. Morozov. - M.: Publishing Center "Academy", - 2004. - 288 p. - ISBN 5-7695-1795-6.
4. Nezamaykin V.N. Finance organizations: management and analysis. Textbook/V.N. Nezamaykin, I. L. Yurzino-va. - M.: Publishing house Eksmo, - 2004. - 448 p. - ISBN 5-699-06606-3.
5. Nikolaev S. A. International and Russian accounting standards: A comparative analysis of the principles of transformation, the direction of transformation/S. A. Nikolaeva, G.A. Bezruchenko, A. A. Goldin. E. d. 2 - Revised. and ext. - M.: "Analysis - Press" 200 of L - 672 s. - ISBN 5-7916-0120.
DOI: http://dx.doi.org/10.20534/EJEMS-17-2-6-9
Philippova Marina, Final-year student, the Financial Faculty Plekhanov Russian University of Economics E-mail: marina.philippova948@mail.ru
Comparative study of fixed assets accounting according to Russian accounting standards and International Financial Reporting Standards
Abstract: The main object of this paper is differences between approaches to recognition, valuation and depreciation of fixed assets according to International Financial Reporting Standards and to Russian accounting standards. In conclusion the estimation of the influence of these differences on an accuracy of information in financial statement is presented.
This paper is written under the supervision of T. V. Morozova.
Keywords: International Financial Reporting Standards; Russian accounting standards; fixed assets.
Филиппова Марина, Студент последнего курса, Финансовый факультет Российский экономический университет им. Плеханова E-mail: marina.philippova948@mail.ru
Сравнительный анализ учета основных средств по РСБУ и МСФО
Аннотация: В статье рассмотрены основные различия признания, оценки и амортизации основных средств по международным стандартам финансовой отчетности и российским стандартам
