FEATURES OF MOVIATIVE AND STIMULATIVE PROCESSES IN THE SYSTEM OF ACCOUNTING ENSURING THE ENTERPRISE EXPENSES

This article is devoted to research of scientific approaches to the content of the theory of "neo-institutionalism", directed to the implementation of processes of work stimulation and motivation of staff. It is established the relationship between the motivational policy and the stimulation system within the framework of functioning of market institutions in the conditions of a competitive environment. There are given the effective methods of material motivation of employees, there are proposed the financial instruments as factors of increasing the efficiency of labor activity of the personnel at the labor market, and it is made a comparison of their value for the enterprise and the employee for development the main regulations of the methodology of accounting reflection of material incentives for staff.