Financial security of the individual as a constituent of improving remuneration at the enterprise

Nadiia Kalinichuk


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.

Ключові слова

remuneration, financial security of the person, employee, standard of living, living wage, formation of remuneration.

Повний текст:



Bohynya, D. (2013). Transformatsiyi vidtvorennya trudovoho potentsialu v konteksti formuvannya informatsiynoyi ekonomiky [Transformations of reproduction of labor potential in the context of formation of information economy]: monohr. Lviv: Lvivska komertsiyna akademiya. 350 p.

Kolot, A. M. (2010). Sotsializatsiya vidnosyn u sferi pratsi v konteksti stiykoho rozvytku [Socialization of labor relations in the context of sustainable development]: monohr. K.: KNEU. 348 p.

Kuznetsova, S. O. (2012). Udoskonalennya obliku vytrat iz oplaty pratsi [Improving the accounting of wage costs]. Ekonomichna stratehiya i perspektyvy rozvytku sfery torhivli ta posluh - Economic strategy and prospects for development of trade and services. Vyp. 1 (1). P. 38-44.

Lahutin V. (2010). Pro teoretyko-metodolohichni zasady doslidzhennya oplaty pratsi [On the theoretical and methodological principles of the study of wages]. Ukrayina: aspekty pratsi - Ukraine: aspects of work. № 3. P. 16-20.

Vedernikov, M. D. (2001). Rynkovyy mekhanizm formuvannya oplaty pratsi robitnykiv (problemy teoryi i praktyky) [Market mechanism for the formation of workers’ remuneration (problems of theory and practice)]: monohr. Khmelnytskyy: «NVP Evrika» TOV. 288 p.

Synyayeva, L. V. (2009). Problemy rehulyuvannya oplaty pratsi ta shlyakhy yikh vyrishennya v Ukrayini [Problems of regulation of remuneration and ways of their solution in Ukraine. Regional economy]. Rehionalna ekonomika - Regional economy. № 1. P. 171-177.

Brych, V. Ya. (2003). Transformatsiya rynku pratsi ta problemy pidvyshchennya zhyttyevoho rivnya naselennya. Metodolohiya, praktyka, shlyakhy vyrishennya [Transformation of the labor market and problems of raising the standard of living of the population. Methodology, practice, solutions]: monohr. T. : Ekonomichna dumka. 375 p.

Hnybidenko, I. F. (2006). Vplyv sotsialno-ekonomichnoyi polityky na sotsialnu bezpeku ta riven zhyttya naselennya Ukrayiny [Impact of socio-economic policy on social security and living standards of the population of Ukraine]. Demohrafiya ta sotsialna ekonomika - Demography and the social economy. № 2. S. 124-135.

Hrishnova, O. A. (2006). Ekonomika pratsi ta sotsialno-trudovi vidnosyny [Labor economics and social-labor relations]: pidruch. K.: Znannya. 559 p.

Libanova, E. M. (2008). Bidnist naselennya Ukrayiny: metodolohiya, metodyka ta praktyka analizu [Poverty of the Ukrainian population: methodology, methodology and practice of analysis]: monohr. K.: KNEU. P. 10.

Mandybura, V. O. (1998). Riven zhyttya naselennya Ukrayiny ta problemy reformuvannya mekhanizmiv yoho rehulyuvannya [The standard of living of the population of Ukraine and the problems of reforming the mechanisms of its regulation]: monohr. K.: Parlam. vyd-vo. 255 p.

Lyudskyy potentsial: mekhanizmy zberezhennya ta rozvytku [Human potential: mechanisms of conservation and development: monograph: for the total] (2008): monohr.; za zah. red. O. F. Novikova. Donetsk: In-t ekonomiky prom-sti NAN Ukrayiny. 468 p.

Bodyuk, A. (2008). Novatsiyi v opodatkuvanni dokhodiv fizychnykh osib [Innovations in the taxation of personal income]. Ukrayina: aspekty pratsi - Ukraine: aspects of work. № 3. P. 19-21.

Ofitsiynyy sayt derzhavnoyi sluzhby statystyky Ukrayiny [Official site of the State Statistics Service of Ukraine]. Retrieved from (data zvernennya 01.11.2019).

Papusha, N. S. (2011). Finansova bezpeka osoby: henezys [Financial security of the person: genesis]. Naukovi pratsi Kirovohradskoho natsionalnoho tekhnichnoho universytetu - Scientific papers of Kirovograd National Technical University. Vyp. 19. P. 230-234.



  • Поки немає зовнішніх посилань.