ПРОБЛЕМИ ОБЛІКУ ЗАРОБІТНОЇ ПЛАТИ НА ПІДПРИЄМСТВІ ТА НАПРЯМИ ЙОГО ВДОСКОНАЛЕННЯ

Abstract

The article is devoted to problems of accounting of wages at the enterprise and determination of key directions of its improvement. One of the most important areas of accounting in the enterprise, both abroad and in Ukraine, is the organization of payroll accounting. At the present stage, wage accounting is one of the most complex and responsible areas that needs to be addressed in line with the challenges of the global environment and the sharp increase in competition in the domestic and foreign markets.It is determined that payroll accounting is one of the main parts of forming the economic policy of the enterprise, management of production processes, which helps to improve the organization of production, operational and long-term planning.From the organization of the remuneration of labor depends on the level of costs of the enterprise, quality, truthfulness, fairness, completeness and timeliness of payments with personnel for wages.At the present stage, wage accounting is one of the most complex and responsible areas that needs to be addressed in line with the challenges of the global environment and the sharp increase in competition in the domestic and foreign markets.Information on wages forms the basis for making managerial decisions both directly at the enterprise and outside it – participants of market processes.The analysis of changes in the real wage index and the inflation index in Ukraine for the period of 2010-2018.The essence of wages from the point of view of two subjects is considered: for the employee wages – this is the main article of his personal income, means of reproduction and improvement of welfare, and for the employer, wages – is a significant part of the costs that are included in the cost of production.The functions of wages as a regulator of relations between the employee and the employer are singled out.It is substantiated that the accounting of wages at the enterprise should be organized in such a way as to promote the increase of labor productivity and the full utilization of working time. It is determined that one of the most effective ways of improving the system and mechanism of payment of wages is to increase material and immaterial interest, that is, the use of instruments of material incentives. In order to improve payment calculations at the enterprise, accounting should be organized in such a way as to promote increased productivity and full use of working time.