Keywords: remuneration, forms of remuneration, remuneration fund, tariff system,


The problem is to improve the organization of wages at the enterprise is quite acute for our country. The urgency is growing against the background of the socio-economic crisis in the country. An analysis of the organization of wages at the garment factory "Eugenia", a leading enterprise in light industry in Ukraine were done. The structure of the salary fund, the structure of the salary fund by categories of personnel were studied and conclusions about its distribution were made. Forms of remuneration and the current system of remuneration at the enterprise were determined. The features of each of the remuneration systems were indicated. A number of shortcomings in the current pay system at the "Eugenia" garment factory were identified. The focus is on the lack of flexibility of the remuneration system, low productivity and the lack of focus of the system on cooperation. It was established that work motivation should be based on factors that directly depend on employees. A number of proposals have been made to eliminate the identified shortcomings in the current system of labor organization at the "Eugenia" garment factory.


1. Honcharenko N. H. The need to improve forms and systems of remuneration. URL:
2. Hryhorieva O.V., Shutkina I.S. Application of modern payment systems at the enterprises of Ukraine. Global and national economic problems. 2015. Edition. 5. P. 764–767.
3. Kovalenko O.V., Pryvalova K.V. Improving the system of remuneration at the enterprise Bulletin Zaporizhia State Engineering Academy. 2014 p. 51 - 54.
4. Kozar K.V. Improving the system of remuneration of personnel at the enterprise in modern conditions of small and average business. Technology and design.2017.№ 1 (6). URL:
5. Mikhov L.I. Improving the system of incentives for workers. Bulletin of Berdyansk University of Management and Business. 2013. № 2. P. 89-94.
6. Polishchuk P.V. Analysis of methods and systems of valuation and remuneration. Bulletin of Khmelnytsky National University. Economic sciences. – 2017. № 3, v. 3. P. 255-258
7. Potryvaieva N.V. Status and prospects of accounting for payroll: a theoretical aspect. Economic forum.2014. № 1. P. 243-249
8. Syrtseva S.V. Problems of accounting for payments to employees in modern conditions. Bulletin of the Black Sea regional scientific-practical conference of faculty. Mykolayiv.2011. P. 133.
9. Stukalova Y. O., Zagorelska T. Yu. Research of modern problems and generalization of the basic directions of improvement of the account of payment. Mukachevo State University. Economy and society. 2018.№19. P. 1350 – 1357.
10. Tertychny O. O. Modern pay systems. Foreign trade: economics, finance, law. - 2013. - № 2. – P. 62-67.
11. Shnurko A. V., Bukareva Yu. V. The current state of the organization of payroll accounting.2015URL:
How to Cite
Cherep О. G., Dovha K. А., & Chernikova , N. (2020). IMPROVEMENT OF THE ORGANIZATION OF PAYMENTS AT THE ENTERPRISE. Bulletin of Zaporizhzhia National University. Economic Sciences, (4 (48), 31-34. Retrieved from