METHODOLOGICAL APPROACHES TO STATISTICAL EVALUATION OF THE WAGE FUND

The article is devoted to methodological approaches for statistical evaluation of the wage fund. In order to effectively evaluate the wage fund, its composition and structure are taken into account and structural changes are analyzed. The analysis of the dynamics of the wage fund of full-time employees in Ukraine for 2017–2021 was carried out. The analysis shows that in recent years there has been a tendency to increase the wage fund in Ukraine. In 2021, it increased by 16.8% of the corresponding indicator in 2020, and the proportion of the basic wage fund is 57.1%. The structure of the wage fund by types of economic activity in 2021 in Ukraine was analyzed. It has been proven that the structure of the wage fund by types of economic activity has significant differences. The smallest proportion of the basic wage is in public administration and defense industry; mandatory social insurance, however, this type of activity is characterized by the highest proportion of the additional wage fund and the largest proportion of the other incentive and compensation payments. The largest proportion of basic wages fund is in the activity of temporary accommodation and organization of food and the smallest proportion is in the fund of additional wages and other incentive and compensation payments. Structural changes in the wage fund by types of economic activity and regions of Ukraine are analyzed. The coefficient of structural changes and the Ryabtsev index are calculated. The calculated coefficients prove that the structure of the wage fund by regions and types of economic activity has not changed for the period from 2017 to 2021. Methodological approach to the evaluation of the wage fund in various types of economic activity based on the production volumes and the level of labor productivity is suggested. This approach contributes to a more even distribution of the wage fund, improving the situation about the decreasing of inequalities in wages and taking into account the employee's area of activity. In addition, it focuses attention on those areas of production that require attention from management authorities — coordinated actions on distribution of labor resources and, above all, the wage fund.