On the issue of improving the system of remuneration of workers in consumer cooperation

Abstract

The study aims to analyze the methodology of the remuneration of workers in consumer cooperation using efficiency ratios. The methodological basis of the study is the works of domestic and foreign scholars in the field of theory and practice of payroll, fundamental principles of economic science, a system-evolutionary approach to the problem of remuneration, and the methods of theoretical and empirical research (abstract-logical, comparative-analytical, interpretation, typologization, observation, grouping and generalization, statistical information, and tabular visualization). The main result of the work is the development of a methodology for the application of efficiency coefficients in the remuneration of workers in consumer cooperation using the example of retail trade. We consider the proposed method as the simplest in the calculation and aimed at the result. This method is not widely used in the consumer cooperation system but has been tested in some retail enterprises of the Chuvashpotrebsoyuz.