Topical issues of a salary in the budgetary institutions.

Abstract

In article topical issues of a salary in the budget sphere are considered. It is determined that the salary as social and economic category, on the one hand, is a basis of welfare working, and with another - in case of the evidence-based organization stimulates workers to highly effective work and, as a result, influences rates of social and economic development of the state. Population level of living depends on efficiency of a state policy in the sphere of compensation. Such approach is guaranteed by the Constitution of Ukraine where to each citizen the right to work is granted that includes opportunity to earn to itself a living by work which he freely chooses or on which freely agrees. Development of the market relations in Ukraine demands transition from dogmas and stereotypes, actual in Soviet period, domination of "equalization" and transition to application of market mechanisms and new philosophy of the salary providing worthy remuneration for work that promotes poverty overcoming. Objective nature of specific, general and special economic laws concerning payroll accounting of state-financed organizations is considered. Are analysed as results of activities of the entity abilities depend on efforts, quality of work of his specialists, workers to achieve an ultimate goal - to achieve the maximum result of the activities in case of the minimum costs of all resources, including work costs