Monetary funds are a part of financial resources specially allocated in the form of funds for targeted use. [1] Thus, funds in which funds are allocated for the payment of pensions form a pension fund, and funds intended for the payment of wages, respectively, form a wage fund.
Monetary funds represent part of the funds of the state and enterprises (organizations, institutions).
Cash funds may be in the form of:
- accumulation funds for the purpose of accounting for production costs;
- investment funds (formed from own and borrowed resources).
- consumption fund (consists of the owner’s consumption fund and labor support fund).
The consumption fund is divided into:
- salary fund;
- social character;
- other consumption funds.
The source of these funds is cost , costs and profits .
Salary fund - payment for working hours worked at tariffs or tariff rates, as a percentage of revenue, bonuses and remuneration, lump-sum incentive payments, material assistance, etc.
Social funds are formed at the expense of net profit.
Notes
- ↑ A.F. Chernenko, N.N. Ilysheva, A.V. Basharin. The financial position and efficiency of the use of enterprise resources. Moscow: Unity-Dana, 2009. ISBN 978-5-238-01610-8
Literature
- A.F. Chernenko, N.N. Ilysheva, A.V. Basharin. The financial position and efficiency of the use of enterprise resources. Moscow: Unity-Dana, 2009. ISBN 978-5-238-01610-8