THE ORGANIZATION OF ACCOUNTING OF SETTLEMENTS WITH PERSONNEL REGARDING PAYMENT OF LABOR
Abstract
The article examines the problems of organizing the accounting of settlements with personnel in relation to labor remuneration. The relevance of the chosen research topic is justified by the fact that accounting for payroll is an important component of the accounting system of any enterprise. The high-quality organization of such accounting is a mandatory component of payment discipline, as well as a guarantee of providing informational support for management decisions aimed at increasing the level of motivation to work and, accordingly, effective use of labor as a factor of production. The object of the research is the process of organizing the accounting of settlements with personnel regarding labor remuneration, the subject of the research is a set of theoretical, methodical and practical approaches to the organization of accounting for the accounting of labor remuneration at the enterprise. The techniques of critical analysis, comparison, and synthesis were used in the course of the research. Based on the results of the conducted research, the main tasks of accounting for payroll calculations were determined and a developed scheme for the organization of accounting for payroll calculations with personnel was presented. The main external and internal factors affecting the organization of accounting of settlements with personnel for labor are established. The analyzed internal interrelated factors of influence are the factor of formation of documentary support for payroll calculations and the factor of automating accounting of payroll calculations with personnel. The main levels of documentary support for payments with personnel for labor were systematized and a scheme for organizing the process of such documentary support was developed. The issue of automating the accounting of payroll calculations is emphasized and the main problematic points that must be taken into account during the selection of software in the automation of a certain part of the accounting are formed. The practical value of the obtained results lies in the improvement of the organizational and methodological support for the accounting of payroll calculations, which will allow in practice to increase the organizational level of accounting for such calculations of domestic enterprises.
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