Accounting of enterprise workers salary in current conditions

Issue: №10/1, 2019

The article discusses understanding, classification, the meaning of pay and pay, and the special features of the organization in the current market minds of Ukraine. Continuous changes in the legal and organizational framework of accounting require today’s accountants to make timely clarifications both in the salary accounting procedure and when including salary information to the company’s reports. The purpose of this study is to describe particularities of remuneration accounting in today’s conditions, and outline the areas where salary accounting could be improved on the basis of studying theoretical and evaluating practical aspects of the chosen topic. Theoretical distinction between salary and remuneration remains a debatable matter in literature. A general interpretation of salary as an economic category was reviewed. It is worth noting that the existing legal framework regulating remuneration is changing, and therefore, methodology and organization of remuneration accounting require improvement and finalization. Automation of this section of accounting helps improve the procedure of accounting salary payments. Automation of accounting of salary payments ensures fulfillment of main technological procedures of processing input data with direct participation and at the workplace of user; it also ensures completion of main information procedures involving data arrays and formation, lasting storage, transportation, and protection of required output documents against loss, damage and unauthorized interference. To achieve the key objectives of salary accounting, the most convenient organizational, personnel and informational support must be created. The approaches improving the accounting of remuneration in terms of organizational? Personnel and information support are generalized. Possible ways of improving the process under study in the context of automated processing are also indicated. References 1. Payments to employees: International Accounting Standard 19 from 01.01.2012. URL: http://zakon4.rada.gov.ua/ laws/show/929_011. (in Ukrainian). 2. Matelska Z.P. State, problems and opportunities, ways of raising the level of remuneration in agriculture. Ukraine: aspects of work. 2008. № 7. P. 13. (in Ukrainian). 3. Shylo Zh.S. Wages and Costs of Labor in Ukraine. URL: http://archive.nbuv.gov.ua/portal/soc_gum/prvse/2010_1/45.pdf. (in Ukrainian). 4. Employee Benefits. Accounting Regulations (Standard) 26; approved by Order № 601 of the Ministry of Finance of Ukraine dated October 28, 2003. URL: http://zakon4.rada. gov.ua/laws/show/z1025-03. (in Ukrainian). 5. Yarmoliuk O.F. Improvement of accounting management of payments to employees of the enterprise. An efficient economy. 2014. № 4. pp. 78-93 (in Ukrainian). 6. About remuneration: Law of Ukraine dated March 24, 1995 № 108/95–BP. URL: http://zakon.rada.gov.ua/cgi-bin/laws/main.cgi?nreg=108%2F95-%E2%F0 (in Ukrainian).

Keywords : payroll, wages, payroll organization, document management automation accounting

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