ORGANIZATION OF ACCOUNTING FOR REMUNERATION AT ENTERPRISES: PROBLEMS AND WAYS TO SOLVE THEM

Abstract

The article considers the organization of payroll accounting. It is determined that underlies the organization of payroll accounting. Wages are one of the most difficult economic categories and one of the most important socio-economic phenomena. Since it is, on the one hand, the main (and often the only) source of income for employees, the basis of material well-being of their families, and on the other hand, for employers is a significant share of production costs and an effective means of motivating employees to achieve goals. organization of wages and the formation of its level together with issues of employment are the basis of social and labor relations in society, because they include the pressing interests of all participants in the labor process..Simplicity, logic and accessibility of forms and systems of remuneration, providing broad awareness of employees about the essence of remuneration systems. An incentive becomes an incentive only when employees have information about it, and it is understood by them as non-specialists in the field of labor economics. Performers must have a clear idea of the specific cases in which wages, ie the level of their material well-being, will increase.The extremely important role of wages in the mechanism of functioning of a market economy is due to the fact that it must perform the following basic functions: reproductive, stimulating, optimizing, regulatory, social Forms and types of wages are described. It is outlined what factors influence the forms and types of remuneration. The classification of forms and types of remuneration is given. The advantages and disadvantages of forms of remuneration are noted. The process of formation of the remuneration system is determined. The signs of optimal payroll accounting are described. The normative documents according to which the regulation of the accounting of a salary is carried out are specified. The list of employees is analyzed. Qualitative and quantitative characteristics of labor personnel are determined. Primary documents and required details are set. The main problems that arise during pay are identified. Ways to optimize payroll accounting are presented. It is proposed to open sub-accounts. The list of analytical accounts which it is expedient to open for detailing of the account 66 "Calculations on payments to employees" is described.