Scientific and theoretical aspects of the structure of the payment public fund for a sustainable information system
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 12, Issue
Abstract
Introduction. The article is devoted to the basic approaches to the formation of the structure of the wage fund as the basis of financial accounting in the information system of the enterprise. The urgency of the problems of the organization of payroll accounting, in particular the structure of the wage fund, as well as accrual and payment, is undoubted and requires research. The purpose of the work is to study the actual problems of accounting for calculations with personnel, studying the issues of the nature and structure of the wage fund as the basis of organization and accounting methods Results. The Ministry of Statistics of Ukraine in 2004 defined the notion of the wage fund and its structure and types of various payments belonging to the basic salary fund, additional wages and other incentive and compensatory payments. But this information is insufficiently analytical and there is no detailed grouping. Therefore, the classification of types of payments provided can not meet the requirements of managerial reporting. In this connection, the defined and generalized classification of the basic, additional wages, other incentive and compensatory payments and the construction of the theoretical basis for the further study of the accounting of labor and its payment in the information system of the enterprise is determined and generalized. Conclusions. It was proposed in the part of automation accounting calculations for remuneration will solve the problem not only improving the forms of accounting in the enterprise and timely repayment of debts.
Authors and Affiliations
Mykhailo Anatoliiovych Shum, Vladyslav Andriiovych Huzhva, Olena Kostiantynivna Spivak
Keywords
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