To determine the effectiveness of the use of funds at the enterprise to pay employees, the calculation of the wage fund is used. It includes the sum of all funds that the organization's personnel receive for their work.

Briefly about the wage fund

Under the wage fund, you need to understand all those funds that go to the wages of employees of an enterprise, firm or organization. All allowances, compensations and bonuses can be attributed to their number, from whatever source they are accrued.

This indicator helps to analyze the salary costs for the personnel of the enterprise by structural divisions. This makes it possible to optimize spending, change in one direction or another or rates. The amount of the wage fund becomes a benchmark for calculating pensions and insurance premiums. The payroll becomes a very important element for the correct distribution of funds within the organization, which helps to stimulate employees to better perform their duties.

The structure of the payroll - what does it include?

To calculate the total cost of the enterprise for the payment of wages to employees, the payroll (wage fund) is calculated. To determine this number, the following data must be included:

• salaries of staff, depending on their duties;
• if earnings are accrued to employees in the form of goods manufactured at the enterprise, then the cost of these products must be included;
• all types and types of incentives that are issued in monetary terms;
• compensation for the harmfulness of work, the degree of its difficulty, payments for overtime work;
• if the company employees are issued free food, then the funds allocated for it should also be taken into account when calculating the payroll;
• different types of bonuses, including those for continuous work and for years of service;
• compensation for sick leave, absenteeism (without an employee's vein);
• allowances for those employees who were transferred to a position that is considered lower than he had before;
• money for travel, payment for accommodation for those employees who work on a rotational basis;
• money to pay third-party employees;
• funds for the payment of pensions, if the employee had to go to it in a special case.

The wage fund does not need to include the following amounts:

• dividends;
• loans that are issued free of charge;
• allowances for social assistance, the issuance of which occurs from the State budget of the country (this includes state compensation);
• awards that are given for excellent work throughout the year;
• material assistance to the personnel of the enterprise (regardless of its type);
• cash compensation for rising prices.

The payroll calculation does not take into account one-time, or those that are not permanent. Also, you do not need to take into account the funds that are paid to employees from insurance funds.

Difference from FZP

The wage fund is a certain amount of funds that is distributed in the enterprise among all employees, in accordance with the work that they performed. When calculating, tariff rates, salaries or labor rates are taken into account.

The RFP includes:

• any form of remuneration for employees;
• bonuses, various kinds of surcharges and allowances;
• compensation paid for difficult working conditions.

Social payments are not included in the payroll. At the same time, the payroll fund is a broader concept that includes all the funds that are accrued to the employees of the enterprise, including the payroll.

The payroll fund differs from the payroll precisely in that it includes only those amounts that the employee should receive for hours worked or work done (depending on the method of remuneration), including only those bonuses that are directly related to salary.

Settlement period

Payroll calculation periods are divided into several subspecies:

• annual - for its calculation, data for the past calendar year, with its help determine the total amount of the wage fund;
• monthly - calculated mainly for reporting for a certain period of operation of the enterprise;
• daytime - used for in-depth analysis of spending on salaries for employees, used very rarely;
• hourly - is used only at those enterprises that have chosen an hourly form for remuneration of employees.

The calculation and analysis of the payroll is necessary to familiarize yourself with the reasons for salary expenses from those that were planned. The result of such an analysis is the implementation of measures aimed at correcting errors in the use of payroll.

To correctly analyze the salary fund of an enterprise, wages are divided into two types:

• constant, which includes the salary itself and;
• a variable that includes the labor costs of the employees involved in the transaction.

Payroll analysis is carried out in order to find out the reasons for deviations in the planning of wage payments.

How to calculate the annual payroll?

Employees of the enterprise responsible for the calculation of the payroll should be familiar with the rules by which this calculation takes place. It is very important to understand that the payment system that exists in the company most of all affects its level. To do this, you need to take into account the following factors:

• salary amount;
• piecework rates;
• various bonuses and allowances.

To obtain all the necessary information, it is worth using the payroll.

The calculation of the annual payroll is based on the following information:

• Payroll records for the company for the year. These papers must indicate the amount of all payments that were made to employees.
• Documents in which the accounting of working hours (time sheets) is depicted. They are needed to count the number of hours that an employee has worked at the enterprise. To fill them out, there is a certain person who monitors the correctness of the specified data.
• schedule. This document contains all the information about salaries, tariff rates. Also there you can find a list of all employees of the enterprise.

There is no standard formula for calculating the annual payroll. But there are two ways to do this.

In the first method, the calculation formula will look like this:

FOT \u003d W * H * 12, where

• FOT - wage fund;
• C - average for a certain period (in this case, a year);
• H - the number of employees in accordance with the lists for the organization.

Getting the number of average wages is quite simple. All payments that are allocated to employees should be divided by 12.

The second method involves using the following formula:

FOT \u003d (Z + D) * K, where

• FOT - wage fund;
• Z - the salary that was accrued to employees for the year;
• D - all additional payments and other incentives for employees;
• K - the established coefficient for those organizations that work on Far North or areas adjacent to it.

How to find monthly payroll?

You need to understand that when using the time-based method of remuneration, it is necessary to take into account the tariff rate per hour of work. To calculate planned payments to employees, you need to multiply this number by the number of hours worked per month.

If a bonus system is used, then the resulting number must also be multiplied by the coefficient of such an allowance. For example, if the rate is 50 rubles, and the month has 20 working days, the coefficient has the number 1.5, then the employee's salary will be 12 thousand rubles. If wage is accrued according to plan, then to calculate the monthly coefficient, you will simply need to multiply the salary amount by the bonus coefficient.

After determining the salaries of all employees for the month, along with bonuses, they need to be summed up. But this is not the whole process in determining the average monthly payroll.

You also need to take into account the additional funds that are paid to employees. This category may include allowances, surcharges and other various types.

In addition, the company may have in its staff and those employees who combine the position with work in some other organization. Their wages should also be taken into account when calculating the payroll. After summing up all these indicators, the total amount of the payroll is obtained. The calculation of the daily payroll is carried out in a similar way.

The payroll fund is an indicator that includes all payments of cash to employees, including those related to social sphere. The organization and calculation of the payroll takes place on the basis of regulations and rules adopted by the organization.

In contact with

The payroll fund includes a variety of payments to the workforce. How to calculate, plan and analyze it, our material will tell.

Wage fund - what is included in this concept and how does it differ from the wage fund?

The two funds (compensation and wages) are interconnected but not identical. Although the coincidence of these indicators is possible when the company saves on various kinds of payments (social and other) to its employees and, apart from direct remuneration for work (salary), does not provide for any other payments.

Every head of the company and individual entrepreneur must represent what the wage fund includes. Based on the theoretical aspect, the wage fund (payroll) is a set of company funds (both in cash and in kind) spent over a certain period of time on payments to the workforce.

First of all, the payroll includes salaries and bonuses, as well as a variety of additional payments (for combining, for working at night, etc.). The listed elements are followed by incentive and compensatory components of the payroll, as well as other payments (for example, accrued for time that has not been worked out, but is legally payable). In general, the payroll includes the wage fund (FZP), social and other payments.

FZP is a narrower concept than payroll, but both funds are formed and calculated according to similar algorithms. We will talk about this in the following sections.

How to calculate the payroll: the formula for calculating the balance

What does the wage fund include and how to calculate it correctly? A similar question is relevant for all merchants - the salary component of the cost of goods or services often makes up a significant share of it and affects the final financial result of the company.

Excessive savings on the size of the payroll is fraught with - meager salaries, lack of incentives and compensation payments do not contribute to high production rates and decent profits. The result of such tight-fistedness of a merchant may be staff turnover, low labor productivity, the desire of individual members of the team to make up for the amount of remuneration received for work at the expense of the company's property, etc.

The payroll calculation formula is the sum of its various components. The number of elements of such a formula depends on the content of intra-company local acts. For example, if these documents provide monthly payment to employees of wages (ZP), bonuses (PR), as well as material assistance (MP) in addition to vacation pay (OTP), then the payroll calculation formula will look like this:

FOT \u003d ZP + PR + OTP + MP.

The algorithm for calculating the wage fund, the formula of which is presented above, is schematic, and the calculation of the payroll fund (as well as the calculation of the payroll fund) in various companies can be carried out according to a more detailed or abbreviated version of the formula, depending on the composition of the payroll and payroll.

When accounting registers are used as the source of information for the formula, the salary fund for a certain period is calculated as follows. The data on the credit of the 70th account are added up (“Ras-che-you with the first-with-on-scrap for wages”) from the debit of the accounts:

• the 20th, which reflects the operations characteristic of the "Main production";
• on the 25th, which reflects the “General-pro-from-water-races-ho-dy”;
• the 26th, allotted for the "General-house-ho-zya-stven-ny races-ho-dov";
• 08th, where “Investment in non-circulating assets” is recorded;
• 91st, intended for "Pro-chih do-ho-dov and race-ho-dov", etc.

What is included in the payroll: its composition and structure in the balance sheet

The payroll fund is one of the elements of the payroll, which is the amount of funds, expressed in terms of value, intended for the payment of wages to members of the labor collective.

The composition of the payroll fund, as well as the composition of the payroll as a whole, largely depends on the intra-company structure and the content of local “salary” acts (regulations on remuneration, bonuses, etc.). In addition to payments - remuneration for work (at tariffs and rates), the wage bill includes bonuses, remuneration and incentive payments.

There are 4 main components of the FZP:

• directly salary;
• payment for an unworked time period (holidays, downtime, etc.);
• incentive payments (premiums, bonuses for long service, etc.);
• "support" payments (free or partial compensation to food workers, utilities, fuel, etc.).

The structure in the payroll balance varies from company to company. For example, the payroll structure of a small consulting firm might look like this:

Total payroll - 100%, including:

• administration - 35%;
• consultants - 40%;
• accounting - 15%;
• technical staff - 10%.

With regard to the formula for calculating the payroll, the same algorithms and approaches are used as for calculating the payroll, described in the previous section.

The wage bill, like the payroll as a whole, requires a scrupulous and careful approach, therefore self-respecting firms regularly make estimates of the “salary” fund, and also engage in not only its planning, but also regular analysis. We will talk about this further.

What is a payroll estimate?

The main purpose of the payroll budget is the systematic use of "salary" funds. Typically, calculations are made for the year, broken down by quarters or months. From the estimate it should be clear in which areas the funds are spent, as well as the magnitude of the payroll components.

A separate breakdown of "salary" expenses by categories of employees (administration, main production personnel, etc.) is made. This allows you to control the use of funds and use the necessary "salary" information for internal planning purposes.

The estimate can be drawn up not only for the main elements of the wage bill, but also for payments of a social nature and others.

The payroll estimate is an element of planning, which is more typical for large enterprises that have specialists of the appropriate level and qualifications on staff and retain approaches to planning from the time of the planned (socialist) economy. In modern commercial structures, this document is less common or has a different name. The planning process will be discussed in the next section.

payroll planning

Based on the fact that the payroll includes a significant share of the total expenses of the company, important issue is a preliminary (planned) determination of the structure and size of the payroll.

The payroll planning process can be represented by the following algorithm:

1. Collect information about the structure of the company, the number of personnel and its movement, data on the average salary, production targets; study the staffing table and internal local acts related to the payroll (regulations on remuneration, bonuses, etc.).
2. Predict the average headcount for the planned time period.
3. Choose a planning structure (determine the main planning parameters and the level of detail of indicators), draw up an estimate.
4. Calculate the payroll, choosing the most appropriate way to calculate it.

Get acquainted with intra-company "salary" local acts in the material "Regulations on the remuneration of employees - sample 2018 - 2019".

The predicted payroll allows for timely analysis and control of its use.

Analysis of payroll use

To analyze the use of the payroll means to identify the reasons for the deviation of the actual "salary" expenses from the planned ones, to compare the growth rate of wages with the rate of change in labor productivity, to determine the reserves for improving wages, etc. The result of the analysis of the use of the payroll is a list of measures aimed at improving the use of the payroll.

To analyze the use of the "salary" fund, the amount of labor costs is divided into 2 parts: constant (salaries, bonuses and vacation time workers) and variable ("salary" expenses of pieceworkers).

With regard to the constant part of the payroll, deterministic factor analysis models are used. A study is being made of the impact on the payroll of such factors as the average headcount, the average annual and average daily salary of an employee, average duration work shift, the number of days worked per year by one employee.

To analyze the variable part, other indicators are used, based on the fact that this part of the payroll is most affected by the labor intensity of manufacturing a unit of production and the prices per unit of its production.

It is not sufficient to analyze the payroll fund by simply comparing the indicators of the “payroll” fund with similar data from previous periods and planned data. It is important to take into account all the structural nuances that affect the payroll (changes in the range of products, production volumes, labor intensity of manufacturing products, etc.).

Efficient use of funds intended for wages is achieved by the following condition: the growth rate of labor productivity must be higher than the growth rate of wages.

For more information on methods for analyzing indicators of accounting reports, see the material "Methods for analyzing the profit and loss statement" .

Certificate of monthly payroll - sample

Commercial structures may need this document in the following circumstances:

• when applying for a loan at a credit institution;
• the bank may request a certificate to confirm the decency of the company in the sense that the money withdrawn from the account really goes to wages;
• in the implementation of control measures by specialists of the Federal Tax Service or insurance funds.

For structures of budgetary subordination, this document is mandatory.

The certificate may at the same time contain information not only on the amount of the wage fund for a month, but also for a different period. Moreover, the document can be drawn up both according to the estimated indicators, and according to the actual payments.

There is no standardized format for this document. We have prepared a template that should be suitable for organizations and individual entrepreneurs, since it includes all the information required in such cases. We offer to download a sample certificate of the monthly wage fund on our website.

Results

The wage fund includes all payments earned by employees in cash and in kind (salaries, bonuses, compensations, allowances, etc.), as well as social and other payments.

The formation of the payroll is carried out taking into account the “salary” local acts in force in the organization (collective agreement, provisions on remuneration, bonuses, etc.).

Include and include

Question

Which is correct: include or include?

Verb include (unknown view) - turn on (owl view) has the following meanings:

someone something into what. Enter, add to the composition, number someone something. Include in the list of candidates for voting. Include a new paragraph in the instruction;

what into what. By connecting to a source of energy, put into action, set in motion; to plug. Connect the device to the network. To turn on the light. Turn on the motor;

Have something in your composition; to cover (usually ins. v.).

This verb, as can be seen from the instructions for its control (before interpreting each meaning), has a double control when used in both meanings: in the 1st meaning - someone (Ivanova, item) what (to lists, to instructions), in the 2nd value - What (apparatus) what (to the network), moreover, if the verb is used in the 2nd meaning, the second - indirect object is not necessary: Turn on light, speed, motor, headlights…

In the 3rd meaning, this verb can be used with or without an object: Two volumes of collected works include notes, articles, letters And Two volumes of collected works include notes, articles, letters; This question includes or includes three aspects; Regiment includes or includes three battalions. The verb "to go" includes or includes, according to Ushakov's Dictionary, forty meanings.

In this meaning include can be used with the pronominal prepositional combination into yourself, obeying its inherent (verb) syntactic connections - double control with the predominant use of indirect object. This is due to the fact that in this sense the verb include acquires the properties of a semantically non-self-sufficient verb, whose meaning receives its full realization only if it is extended by another word (or prepositional-nominal combination, comparative turnover).

In a phrase Automatic plant includes dozens of machines and mechanisms lexical error: misspelled verb include, it must be “spread” with a prepositional case combination into yourself, otherwise you might think that the plant puts dozens of machines and mechanisms into action.

Right

include And include in the meaning of "to have something in its composition, to cover."

Look

Dictionary of difficulties of the Russian language. Yu. A. Belchikov, O. I. Razheva. 2015 .

See what "include and include" in other dictionaries:

INCLUDE- INCLUDE, include what, whom in what; contain, insert, add, take into what number, opposite. turn off, exclude. Xia, include yourself; | be included. Inclusion Wed, final. action under ch. inclusive, included, ... ... Dahl's Explanatory Dictionary

include- [activate] verb, nsv., use. comp. often Morphology: I turn on, you turn on, he / she / it turns on, we turn on, you turn on, they turn on, turn on, turn on, turned on, turned on, turned on, turned on, included, included, included, ... ... Dictionary of Dmitriev

include- ay, aye; including; nsv. whom what (in what). 1. to Enable. 2. Have its own component; cover. The last volume includes the writer's letters. Education includes learning... encyclopedic Dictionary

include- a / u, a / eat; including; nsv. whom what (into what) 1) to include 2) To have as its component; cover. The last volume includes the writer's letters. Education includes learning... Dictionary of many expressions

Each for himself, and God against all- Jeder für sich und Gott gegen alle Genre ... Wikipedia

KNOW YOURSELF- (Greek Gnothi seauton, lat. Nosce te ipsum) an inscription on the temple of Apollo in Delphi as a call of the god Apollo to everyone who enters. According to legend, this idea was brought as a gift to Apollo by "seven wise men." Its author in antich. sources are often called ... ... Philosophical Encyclopedia

system- 4.48 system combination of interacting elements organized to achieve one or more stated objectives Note 1 to entry: A system can be viewed as a product or the services it provides. Note 2 In practice… …

products- product: The result of a process. [GOST R ISO 9000, article 3.4.2] Source ... Dictionary-reference book of terms of normative and technical documentation

product- 4.28 product result of a process [ISO 9000:2005] Source: GOST R ISO/IEC 12207 2010: Information technology. System and software... Dictionary-reference book of terms of normative and technical documentation

management system- 3.20 management system system for developing policies and objectives and achieving those objectives Note An organization's management system may include various management systems such as a quality management system... Dictionary-reference book of terms of normative and technical documentation

Books

• Self-Transformation Creating a Young Soul Heads set of 3 books, . Book 1 .. Self-transformation .. The work of creating a new youth must begin with the transformation of oneself into young man. Self-transformation contains a gigantic charge…

Personal socialization does NOT include:

A. Education;

B. Acquisition of a profession;

B. The ability to fully relax;

D. Development of creative skills.

1. Which of the following is NOT a method of socialization?

A. Imitation (parents, peers, TV heroes);

B. Imitation (repetition of words, actions of other people without realizing the essence of what is being repeated);

B. Identification (identification of oneself with one's father, mother, one's ideal);

D. Sensation (obtaining a sensory image of the object being studied)

Feeling (emotion) performs following features(choose the LEAST correct answer):

A. Adaptive (facilitating getting used to the situation);

B. Cognitive (give a primary holistic assessment of the situation: good - bad, dangerous-safe, etc.);

B. Mobilization (a feeling of anger causes the release of adrenaline;

D. Integrative-protective and preventive .

Who in social group has the lowest social status:

A. sociometric stars ,

B. Low-status members of the group,

B. Average status;

G. Isolated.

The main remedy interpersonal communication This:

A. Gesticulation;

B. Expressive look;

G. Sociability.

The objective cause of interpersonal conflict is:

A. The predominance of economically and socially efficient collective,

joint labor;

B. The presence in the team of people with a "heavy" character;

B. Absence of normal working conditions;

D. The prevalence of melancholic.

GDP - Gross Domestic Product- one of the main macroeconomic indicators that characterizes the level of economic development of the state in absolute terms. The value of the indicator is determined by the market (sales) value of all final goods, services produced and used within the country. In this case, only final (directly intended for consumption) products and services are taken into account, while nationality, citizenship, etc. people who produced this product are ignored.

Only official market transactions are included in the value of GDP, that is, those that have gone through the process of buying and selling and have been officially registered. That's why GDP does not include: A). labor for oneself (a person builds a house for himself, knits a sweater, repairs an apartment, a master fixes a TV or a car for himself, a hairdresser does his hair); b). labor for free (friendly help to a neighbor to fix a fence, a friend to make repairs, a friend to drive to the airport); V). the value of goods and services produced by the shadow economy. The shadow economy refers to those types of industries and activities that are not officially registered and are not taken into account by national statistical and tax services. The shadow economy, therefore, includes not only illegal activities (drug business, underground dens and gambling houses), but also completely legal activities, the profit from which is hidden from paying taxes.

At the level of GDP, only official markets are included so that you went through the process of buying and selling and were officially registered. Tom GDP does not include: A). working on oneself (the person herself will do her own work, in the "even light, repairing the apartment, the master himself will make a TV set or a car, a car will do his own work); b). work on a free basis (friends to help the susіdovі help parkan, repair a friend, bring a friend to the airport); V). variety of goods and services, generated by the shadow economy. Under the shadow economy, there are certain types of variability and activity, as they are not officially registered and are not insured by national statistical and tax services. Before the shadow economy, in such a manner, one can see not only illegal activities (drug business, subsistence bills and grave budinki), but also a lot of legal activities, surpluses in the form of taxes.

Not included in the GDP calculation financial transactions, securities transactions, sales on the secondary market (used cars, apartments, houses, clothes, etc.). Financial transactions do not create real value, and the sale of previously used items has already been taken into account earlier in the calculation of previous GDP figures.

How GDP is calculated

GDP measures total output in monetary terms, i.е. in value form, since otherwise it is impossible to put apples with sheepskin coats, cars, computers, pepsi-cola, etc. Money serves as a measure of the value of all goods, allowing to evaluate, measure the value of all goods and services produced. All products produced by the economy divided into final and intermediate. end products- these are products that go to final consumption and are not intended for further industrial processing or resale. Intermediates goes in further process production or resale. As a rule, intermediate products include raw materials, materials, semi-finished products, etc. However, depending on the method of use, the same product can be both an intermediate product and a final product. So, for example, the meat bought by a housewife for borscht is the final product, as it went into final consumption, and the meat bought by the McDonald's restaurant is intermediate, as it will be processed and invested in a cheeseburger, which will be in in this case, the end product. All resales (sales of used items) are also not included in GDP because their value has already been taken into account once at the time of their first purchase by the final consumer. Only the value of final products is included in GDP in order to avoid double counting. The fact is that, for example, the cost of a car includes the cost of iron (from which steel is made), steel (from which they are rolled), etc. Therefore, the calculation of the cost of final products is based on value added. To avoid double counting, only value added equal to the value of the final product is included in GDP. Added value is the difference between total sales revenue and the cost of intermediate products – i.e. the cost of raw materials and materials that each manufacturer (firm) buys from other firms. Anything that is not a product or service is not included in GDP. Those payments that are not made in exchange for goods and services not taken into account in the value of GDP. Such payments include transfer payments and unproductive (financial) transactions. Transfer payments are divided into private and public and represent gratuitous income. TO private transfers include, first of all, payments that parents make to children: gifts that relatives make to each other, etc. Government transfers are payments that the state makes to households under the system social security and firms in the form of subsidies. Transfers are not included in the value of GDP: since there is no payment for either goods or services behind transfers, i.e. as a result of this payment, there is no change in the value of GDP (nothing new is produced, and total income is only redistributed); to avoid double counting, as transfer payments are included in household consumption spending (as part of their disposable income) and firm investment spending (as subsidies). Financial transactions include the purchase and sale of securities on the stock market. Since there is no payment for either goods or services behind a security, these transactions do not change the value of GDP and are the result of a redistribution of funds between economic agents. At the same time, it should be borne in mind that the payment of income on securities is necessarily included in the value of GDP, since it is a payment for an economic resource, i.e. factor income, part of the national income. All goods produced in previous years, decades, eras are not taken into account when calculating GDP, since they have already been taken into account in the value of GDP of the corresponding years. Therefore, to avoid double counting, only the value of a given year's output is included in GDP.

GDP is dying sukupny obsjag vyrobnitstvu penny virazі, then vartіsnіy formі, oskіlki іnakshe it's impossible to put an apple with sheepskin coats, cars, computers, pepsi - cola and so on. equalize the prices of all the goods and services All products that are shaped by the economy, divide into kіntseva i promіzhna. Kіntseva products- all products, as if they were on sale in the UK, are not recognized for further processing or resale. Industrial products go to a further process of virobnitstva or resales. As a rule, syrovin, materials, finished products, etc. are added to industrial products. However, in the case of staleness in the way of winning, one and the same product can be an intermediate product, and end. So, for example, m "yaso, bought by a housewife for borscht, є kіntsevy product, so it went in kіntsev spozhivannya, and m" yaso, bought by the McDonald's restaurant, - by the middle, so it will be a pіddane relab and invested in a cheeseburger, which will be the ultimate product in this case. All resale (sale of live speeches) is also not included in the GDP, the shards of their art were already once insured at the time of their first purchase by a gentleman. GDP includes only the variety of end products z tim, schob niknuti repeated (podvіyny) rahunki. On the right, in that, for example, the quality of a car includes the quality of the hall (for which steel is spun), steel (for which rolling is taken), etc. That's why the helluva lot of kіntsevoi production is carried out for additional varіstyu. Shchob niknuti re-rahunku, the GDP includes only the added value, which is more expensive than the final product. Dodana varity- the price of the difference between the raw material for sale and the variety of industrial products - that is the variety of syrovin and materials, like leather goods (company) buying from other companies. Everything that is not a commodity but a service, not included in GDP. Ті payments, yakі robyatsya not in exchange for goods and services, don't cheat to the vartosti of GDP. Before such payments, transfer payments and unproductive (financial) payments are made. Transfer payments podіlyayutsya on private states and is a free income. Before private transfers to be seen, in pershu black, to pay, like fathers to give gifts to children, like one to one to give relatives, etc. sovereign transfers- tse vipay, like a power to work for home ownership for the system of social security and for firms from looking for subsidies. Transfers are not included in the variant of GDP: so, as for transfers, there is no payment for nі goods, nі services, so that as a result of cієї you don’t have to pay zmіn the size of GDP (you don’t see anything new, and the current income is less likely to be re-adjusted); In order to hide the dependent account, the transfer payments are included in the savings of household expenses (as a part of their income) and investment expenses of firms (in the form of subsidies). Prior to financial transactions, the purchase and sale of valuable papers on the stock market are due. Oskіlki for a cіnniy paper is also not varto payment for nі goods, nі services, cі please don’t change the value of GDP і є as a result of rerozpodіlu koshtіv mіzh economic agents. With all the help of the mother in the country, that the payment of income on valuable papers "is clearly included in the variance of GDP, the chips are the payment for an economical resource, that is a factor income, a part of the national income. All commodities that were destroyed in previous years, ten years, epochs are not insured at the feast of GDP, stinks of stench were already insured at the vartost of GDP in recent years. To that, in order to get rid of the underbelly of the rahunka, the GDP includes only the varity of the commitment to the given rock.

Nominal and real GDP

Since the economy of any state is subject to inflationary processes, then after calculating nominal GDP(in current prices) calculate real GDP(in comparable prices). Comparison of real GDP for the current and past (or any other) period makes it possible to assess the real growth of the state's economy. In this case, the base (earlier) period is taken as 100%, and the value of GDP in the period under evaluation is already determined relative to it.

To compare GDP different countries convert at the exchange rate. However, in some cases, purchasing power parity conversions are used to avoid serious distortions in estimating the GDP of countries with non-convertible currencies. Purchasing power parity is a calculation method that takes into account the number of monetary units of one country in relation to the number of monetary units of another country, at which the same set of goods and services can be purchased.

used to calculate GDP three main methods:

• value added method
• Expenditure method of calculating GDP (production method)
• Method of calculating GDP by income (distributive method)

Each of these methods has its own advantages and disadvantages.

value added method uses the value of goods and services intended for consumption in the calculation of GDP. That is, those that are finally consumed and are not further used in production processes for processing, processing, assembly, etc. In this case, value added is the total amount of market prices for the products of business entities, from which it is necessary to subtract the cost of consumed raw materials and materials received from suppliers. total amount such values ​​will give GDP, which represents the market assessment of the total value of all goods and services produced by the state's economy for the period.

Method of calculating GDP by expenditure(also often referred to as the production method) defines GDP by calculating the sum of all the costs of economic activities for the purchase of final products and services. To calculate GDP using this method, you need to sum:

• consumer spending of the population (С)
• gross private investment in the national economy
• public procurement of goods and services
• net exports (the absolute difference between a country's exports and imports)

GDP = C + Ig + G + NX

Where:
C - consumer spending of the population
Ig - gross private investment in the national economy
G - public procurement of goods and services
NX - net export

Method of calculating GDP by income(often referred to as the allotment method) is based on the calculation of the amount of income of the owners of business entities. That is, to calculate GDP, the incomes of all business entities operating in the territory of the state are summed up. At the same time, the income of both residents and non-residents is summed up. It also sums up indirect and direct taxes on businesses, depreciation, property income and retained earnings.

Thus, the formula for calculating GDP looks like this:

GDP = W + Q + R + P + T

Where:
W - wages paid by business entities, regardless of the presence (absence) of citizenship
Q - social security contributions and other obligatory payments
R - gross profit of business entities
P - gross mixed income
T - taxes on production and imports (government subsidies are deducted from this amount, if any).

To assess the performance of economies, comparing labor productivity levels and living standards, macroeconomic indicators lead to the indicator "per capita". At the same time, the calculation GDP per capita allows you to compare labor productivity in countries with different territories and populations. That is, the calculated level of GDP is divided by the number of people in this territory. However, since accurate data only exist for the citizens of a given country, the Gross National Product (GNP) per capita is usually used. It allows you to assess the standard of living in a particular country.