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Position at the enterprise
Registration actions that accompany the process of creating a company can be compared to such an important day in the life of an individual citizen as obtaining a passport. A sense of dignity and hope, without exaggeration, adds to the grandeur of the moment. But life goes on, and already a month or two later, someone really matures, grows and begins a full-fledged life, and the fate of others – whether individuals or enterprises – for some reason there are continuous tests: inspections, fines and misunderstandings.
Nothing surprising – a lot here depends on your respect for order, the ability to predict and plan, the ability to organize activities and life in general. And therefore, it is about the need to develop internal organizational and legal documents that not only really regulate work, prevent the occurrence of conflicts, but are also required by the controlling bodies in a mandatory manner – starting with the issuance of a permit or license for certain types of business and ending with inspections by the DPS, sanitary station, State Inspection, State Industrial Inspection or the State Labor Inspectorate.
It has been repeatedly noted that such basic features of entrepreneurship as independence, initiative and risk-taking (Article 42 of the Civil Code) by definition do not lend themselves to strict formalization of business procedures. The movement of Ukraine towards the European style of doing business, its fundamental humanization and individualization is evidenced by the gradual release of many branches of the economy from the need to obtain permits, the provision of the possibility of carrying out all registration actions in the format of a single window, the simplification of their procedures and the search for information in EDPROU in general in electronic form, active use of electronic digital signature and submission of electronic reporting, etc.
But all such innovations require fundamental changes in the behavior of entrepreneurs as their prerequisite – growing trust and respect for partners and the state, the level of own legal awareness, readiness and practical skills in the perception of technical innovations. Unfortunately, these processes are long-term and cannot be conditioned by a calendar date, such as the entry into force of a law.
In the section devoted to the necessity and desirability of concluding a collective agreement at the enterprise, attention was already paid to the main purpose of a document such as a "local legal act", namely – regulation with its help of all internal organizational and legal issues in the work of a specific organization. Such documents include all provisions that must be developed upon request and taking into account the norms of legislation and cannot contradict them – in particular, to limit the rights of employees in comparison with KZpPU. But any production, branch of economy or organizational and legal form of entrepreneurship can have and mostly have its own peculiarities, which are practically impossible and do not need to be predicted and fixed at the level of law.
At the same time, taking into account the fact that the internal regulations are not about excessive regulation of actions, but rather about an expanded and individualized list of rights and opportunities, enterprises and their owners should consciously approach their development and compliance .
So, if you want to devote most of your working time to work that will benefit society, and you and the team – profits and a good mood, rather than unpleasant contacts with controlling entities, provide yourself with a reliable documentary base on the organization of internal activities in advance.
It is practically impossible to imagine the functioning of an enterprise without provisions about Commercial secrets and confidential information (Article 36 of the Economic Code of Ukraine, Article 30 of the Law on Information") and Instructions on the procedure for recording, using and destroying seals and stamps at the enterprise. After all, a clear definition of confidentiality limits and persons responsible for keeping seals and using them not only indicates a decent level of the company as a business entity, but also protects you from possible conflicts in case of conflicting interpretation of these provisions by employees or business partners.
No less important is the notification procedure of the VRU Commissioner for Human Rights regarding the processing of personal data, which poses a particular risk for the rights and freedoms of their subjects - ZU "On Amendments to Certain Legislative Acts of Ukraine on Improving the System of personal data protection" dated 07/23/2013 No. 383-VII, the mandatory registration of BPD in the State Service for the Protection of Personal Data was canceled, which caused a lot of complaints about its activities. Accordingly, changes were also made to Article 188-39 of the Code of Administrative Offenses, which establishes sanctions for violation of obligations regarding violation of the procedure for processing personal data. So, provisions pro The processing procedure and mode of personal data must accompany the activities of a modern enterprise.
As for such an important issue as labor protection, it is worth noting that today it is given much less attention than in the old days of command and administrative prescriptions . This is mainly taken care of where working conditions require strict compliance with norms (food production, educational and health care institutions, etc.), or the presence, in particular, of special provisions on: Medical examination, Procedure for performing work with increased risk and Procedure provision of workers with overalls, shoes and other means of personal protection is provided for by the license conditions (construction work or transportation by transport). For the most part, employers perceive the provisions of the Labor Code and the legislation on the social protection of employees purely formally, but are forced to mention them in case of violations. In order to prevent this from happening, it is worth paying attention to the provisions on: Occupational Safety Service, Training of the labor team on occupational safety issues, Procedure of investigation and record keeping of accidents, occupational diseases and accidents at work, Commission on Safety Issues labor
Regulations on the structural subdivision is a reliable basis for organizing daily activities, evaluating work results, drafting job instructions, defining tasks, functions, rights and obligations, and most importantly — responsibility of employees. Job instructions are developed by the owner or a body authorized by him (personnel service) in accordance with the requirements of current legislation - on the basis of the Handbook of qualification characteristics of employees' professions and taking into account the specifics of the staff list.
Experience shows that the presence of provisions on:
rules of internal labor regulations;
functional responsibilities and rights of structural units (especially leading ones such as accounting and HR);
approving the list of job instructions (and familiarization with it for each employee to sign);
awarding and providing a package of social benefits
etc. is capable of freeing the company from daily household disputes, which are partly a kind of "black business card" companies with non-transparent work schemes and, of course, high staff turnover, and sometimes lead to loud labor conflicts and lawsuits.
It is practically impossible to overestimate the importance of a decent level of accounting policy at the enterprise - it is worth enshrining it in the administrative document. It is clear that its basis should be the Law "On Accounting and Financial Reporting in Ukraine"» dated 07/16/1999 No. 996-XIV and Methodological recommendations on the accounting policy of the enterprise, approved by the order of the Ministry of Finance dated 06/27/2013 No. 635. But this not only does not exclude, but also provides for an individual approach to your accounting activities and regulations about it .
The Ministry of Finance in the letter dated 12/21/2005 No. 31-34000-10-5/27793 stated: "the authority of the owner of the enterprise to establish the accounting policy is implemented through the definition in the administrative document of the list of assessment methods, accounting and procedures , in respect of which the regulatory and methodological base provides for more than one option. Probably, every accountant has faced these "ambiguity situations" in their work, when they have to show miracles of professional skill, taking into account the constant desire of the legislator to make changes to the normative legal acts already after the adoption of the new PKU. So, it's always better to be safe than sorry – which, by the way, fundamentally distinguishes domestic business methods from foreign ones.
Having provisions on Payment and distribution of profits at the enterprise, Company dividends, etc., You will protect yourself from the close attention of tax officials and likely problems in case of withdrawal of one of the participants. And even the court is ready to consider a separate provision on accounting at the enterprise - "internal documents of the enterprise, which determine its accounting policy, must be taken into account when determining the method of accounting for income and expenses." (resolution of VASU dated 15.01.2013 in case No. K/9991/40616/11).
Maintaining a reasonable and life-justified balance between unification for the sake of compliance with the law and the drive for innovation inherent in entrepreneurship self-reliance and creative search will help you to properly direct the path of development of your business, bypassing possible reefs and potholes. Our specialists will help you develop all the necessary regulations for your company regarding the conduct of business activities in order to take into account individual nuances as much as possible, gain momentum and ensure the constant growth of the most valuable capital of every company - its staff.
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