Abstract:

Unit salary is annually determined (by enterprises) in order to reach the total salary which employees are paid. According to the law in force, enterprises have their rights to create unit salary on the basis of total revenue, total revenue minus total cost (without salary), profits or gross products (including converted products) consumed. Owing to its advantages, almost every current enterprise establishes salary unit on revenue. However, all of the above criteria have their own drawbacks and limitations. In the article, the authors does analyze and point out the disadvantages of the current unit salary and suggest the brand new one that is based on value added.