The article represents the analysis of the development of theoretical concepts of the again created product distribution between the main factors of its production such as ‘labor’ and ‘capital’. Also the features of distribution of value added cost between the participants of its production that is between the business owners and employees. An analysis of the statistical information has found inefficiency of state regulation of the distribution policy in Ukraine; as a result, it has led to unreasonably low labor costs compared to income of capital owners. The negative consequences of such policy can be attributed to the absence of direct link between income employees and the results of their labor. At the same time the lack of implementation of the constitutional rights of employees for reasonable pay leads to excessive emigration of economically active population of Ukraine. An alternative decision to overcome these negative trends is the state and predetermined regulation of the proportions in the distribution of value added cost enterprises.