Formation of liability system of industrial units for meat industry enterprises
Keywords:liability, arbitration board, reclamation classifier, system of sanctions, cost recovery
The theoretical and practical aspects of liability system formation of the industrial enterprise main units are investigated in the article. Experience of domestic enterprises shows that the lack of financial responsibility effective system in industry leads to increase the production rejects and violations of labor and production discipline. The main elements of the liability system and the directions of their formation are identified and determined. In our opinion, the major direction of liability system formation is selection of typical violations between company divisions and listing the reclamation classifiers. Definition of the method and source of cost recovery by guilty divisions is also important for formation of economic relations between the units of the enterprise. According to the authors, the main ways of enterprise unit liability implementation are increasing the cost of goods (works, services) of corresponding unit and decreasing the incentive funds of guilty units using the mechanism for calculating the ILD production units. The basic directions of liability system formation aimed at increasing the motivation of enterprise units to the effective operation of industrial relation system are illustrated on the example of "Eremeevskii meat plant" LLC.
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