PECULIARITIES OF ACCOUNTING OF PAYMENTS TO EMPLOYEES IN THE MANAGEMENT SYSTEM OF THE ENTERPRISE ACTIVITY

Abstract

The article proves that payroll accounting is the most time-consuming and complex in the accounting system of the enterprise, which is why a reasonable and well-structured organization of payroll accounting is important to ensure the accuracy of the data of the object of accounting. It is determined that the salary is a remuneration, calculated, as a rule, in monetary terms, which under the employment contract the employer pays to the employee for the work performed by him. It is established that current payments to the employee — payments to the employee which are subject to payment in full during twelve months after the end of the month in which the employee performed the relevant work. It is determined that the payment of wages is one of the key operations in the relationship between employees and the employer. It is said that the main factor influencing the efficient operation of enterprises is labor costs. Like any other classification, the overall goal of cost classification is to create an orderly organizational cost structure. Without such a structure, it is impossible to effectively keep records and link costs to facilities. Although the classification of costs is done through financial accounting, it does not always meet the information needs of management. The rules of its payment are simple, but there are many questions about the timing, frequency and other nuances of payment of wages. Analytical accounts for account 66 "Calculations of employee benefits" are proposed, which can be used to make more accurate and efficient salary calculations for a large number of employees. It is stated that the proposed proposals and measures for improvement to overcome the shortcomings of wage accounting and ensure the convenience of enterprises. It is established that one of the important areas that have been identified to improve corporate accounting for a more accurate calculation of wages is the introduction of additional sub-accounts in existing analytical accounts and the provision of additional payments to employees. It is proved that the implementation of the established directions of improvement of calculation of payments to employees will allow to eliminate legislative differences, to increase efficiency of the account, to reduce expenses of time for the account of payments to employees.