ORGANIZATION OF PAYMENT ACCOUNTING AT THE ENTERPRISE AND DIRECTIONS OF ITS IMPROVEMENT

Abstract

The article examines the accounting of the pay organization and its elements, indicates what leads to an unfair wage system. The objectives are in the process of organizing payroll accounting, as well as problematic issues in the organization of accounting of labor and its payment, arising in the implementation of business operations. One of the peculiarities of payroll accounting is described, namely the use of a separate document – the Payroll Regulations, which defines the use of payroll in the enterprise and contains all the necessary elements of accounting. Methodology. Payroll is an important economic process in any enterprise and an effective means of motivating employees to be highly productive. Payroll accounting is an important component of payroll management, and its proper organization provides clear, reliable and accurate information on payroll. This is the most time-consuming and responsible stage in further accounting. In today's business there are many different disadvantages, including the correct and effective organization of payroll, which makes the selected topic relevant. Results. The study points to the importance of the Order (Regulation) on accounting policy, which defines alternative approaches to the reflection of information on employee payments in accounting and reporting. It is noted that the accounting of payroll settlements will be facilitated by detailing the sub-account 661 "Payroll". Practical implications. Suggestions for improving payroll accounting registers are offered. The author emphasized that the organization of payroll accounting, its size and structure are of common interest to business owners and employees. The instruments of state regulation of the organization of labor remuneration are considered. It also suggests its own ways of improving payroll accounting, in particular, the use of software products designed specifically for payroll accounting, constant updating of the database and constant monitoring of payroll accrual. Value/originality. To improve the calculation and organization of accounting wages for employees at the enterprise it is necessary to introduce an individual system of payment, using the established rates for high-quality work performed by an employee, or set rates, which will increase the effectiveness of incentives for employees. The main objective of writing this article is to provide recommendations for improving the organization of labor remuneration. However, please note that despite the large number of articles and other scientific works on improving the organization of accounting for payroll at enterprises the questions related to the automation of accounting and implementation of really effective ways to improve and facilitate the organization of accounting for payroll are still unresolved.