CONCEPTUAL APPROACHES TO THE CONSTRUCTION OF ACCOUNTING AND ANALYSIS OF EXPENSES FOR PAYMENT OF REMUNERATION TO EMPLOYEES OF THE ENTERPRISE
Authors:   Kyiv National University of Trade and Economics, Bezverkhyi Kostiantyn , Yurchenko Oleksandr ,   National Academy of Statistics, Accounting and Auditing, Petrakovska Olena ,   National Academy of Statistics, Accounting and Auditing
Published: February 2022

Introduction. Modern market relations are the most productive form of entrepreneurial activity, characterized by globalization of economic processes and competitive environment. This leads to changes in incentive programs for employees working in the main place of work. The introduction of innovative approaches in the long-term production relationship between employee and employer helps the latter to implement a positive social policy in terms of increasing remuneration for work, which is the main source of income and incentive to improve economic efficiency. In the management system, the cost of employee remuneration is one of the most difficult to regulate and coordinate the elements of enterprise costs, as they change in real terms. There is a need to determine the role and place of costs for remuneration of employees in the system of analysis, accounting and management accounting in the enterprise. Purpose. The purpose of the study is to reveal conceptual approaches to the construction of accounting and analysis of remuneration of employees to develop a typology of such costs and their identification in the objects of accounting from the standpoint of forms of payments and relationships in the process of enterprise activities that differentiate accounting and analytical procedures at the level of the business entity. Materials and methods. The materials of the study are: 1) regulatory and legal support for the regulation of costs for the payment of remuneration to employees of the enterprise; 2) works of domestic and foreign authors conducting their scientific and practical research in the field of accounting and analysis, in particular on the cost of remuneration to employees of the enterprise. In the process of research the following scientific methods were used: theoretical generalization and grouping (to characterize the components of the accounting process and accounting functions for the cost of employee remuneration as an object of accounting, as well as determining the composition of remuneration for employees for analysis, accounting and management accounting); formalization, analysis and synthesis (to build a scheme of formation of accounting information on the cost of remuneration of employees in the financial and economic system of the enterprise); logical generalization of results (formulation of conclusions). Results. The scientific article reveals the sequence of formation of accounting and analytical information on the cost of remuneration of employees in the financial and economic system of the enterprise. The components of the accounting process and the functions of accounting for the cost of employee remuneration as an information base for the analysis of such costs are identified. The place of expenses for remuneration of employees among the objects of accounting is found out. The proposed composition of the costs of remuneration of employees of the enterprise will help build a rational system of accounts of analytical accounting and increase the accuracy and objectivity of information support for the needs of analysis, which is formed in the system of management decisions. Information on employee remuneration costs, their composition, structure and distribution efficiency plays an important role for the company's management, as it can identify potentially dangerous incentives for compensatory risk strategies in the field of remuneration, use of funds for indirect compensation, identify operational deviations that will affect to make management decisions. Discussion. In further research it is proposed to focus on the order of documentation and reflection in the accounts and in the reporting of expenses for remuneration of employees of the enterprise, as well as the development of appropriate methods of their analysis. This will improve the methodology and organization of accounting and cost analysis of employees.