title: ÐÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÑÑ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ°ÑÑÑÑÐ¾Ð² Ð¿Ð¾ Ð¾Ð¿Ð»Ð°ÑÐµ ÑÑÑÐ´Ð° Ð² Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸ÑÑ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ£Ð ÐÐ Â«ÐÑÐºÐ¾Ð²ÑÐºÐ°Ñ Ð´ÐµÑÑÐºÐ°Ñ Ð³Ð¾ÑÐ¾Ð´ÑÐºÐ°Ñ Ð¿Ð¾Ð»Ð¸ÐºÐ»Ð¸Ð½Ð¸ÐºÐ°Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Accounting and analysis of payroll settlements in budgetary institutions (by the example of the SBIH PR Â«Pskov city childrens polyclinicÂ»)
Creators: name: ÐÐ³Ð°Ð¿Ð¾Ð²Ð°, ÐÐ½Ð°ÑÑÐ°ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2023
Subjects: Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÐµ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÑÑ
Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÐ¹ ÑÑÑÑ
Ð·Ð°ÑÐ°Ð±Ð¾ÑÐ½Ð°Ñ Ð¿Ð»Ð°ÑÐ°
ÑÑÑÑ Ð¾Ð¿Ð»Ð°ÑÑ ÑÑÑÐ´Ð°
ÑÑÑÑ Ð² Ð·Ð´ÑÐ°Ð²Ð¾Ð¾Ñ ÑÐ°Ð½ÐµÐ½Ð¸Ð¸
ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÑÑÑÐ°
budgetary institutions
accounting
budgetary accounting
salary
payroll accounting
accounting in health care
imroving accounting

description: ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ ÑÐ°Ð±Ð¾ÑÑ Ð¾Ð±ÑÑÐ»Ð¾Ð²Ð»ÐµÐ½Ð° Ð¿Ð¾ÑÑÐ¾ÑÐ½Ð½ÑÐ¼Ð¸ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸ÑÐ¼Ð¸ Ð² Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²ÑÑ Ð°ÐºÑÐ°Ñ, ÐºÐ°ÑÐ°ÑÑÐ¸ÑÑÑ ÑÑÑÑÐ° Ð¾Ð¿Ð»Ð°ÑÑ ÑÑÑÐ´Ð°. ÐÐ±ÑÐµÐºÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ - ÐÐÐ£Ð ÐÐ Â«ÐÑÐºÐ¾Ð²ÑÐºÐ°Ñ Ð´ÐµÑÑÐºÐ°Ñ Ð³Ð¾ÑÐ¾Ð´ÑÐºÐ°Ñ Ð¿Ð¾Ð»Ð¸ÐºÐ»Ð¸Ð½Ð¸ÐºÐ°Â». ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ - Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ Ð¾Ð¿Ð»Ð°ÑÑ ÑÑÑÐ´Ð° Ð² ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ð¸. Ð¦ÐµÐ»Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ - Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ ÑÑÐµÑÐ° Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐµÐ¹ ÑÐ°ÑÑÑÑÐ¾Ð² Ð¿Ð¾ Ð¾Ð¿Ð»Ð°ÑÐµ ÑÑÑÐ´Ð° Ð² Ð±ÑÐ´Ð¶ÐµÑÐ½Ð¾Ð¼ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ð¸ Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ»ÑÑÑÐµÐ½Ð¸Ñ Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸. Ð ÑÐ¾Ð´Ðµ Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ ÐÐÐ  Ð±ÑÐ»Ð¸ Ð¸Ð·ÑÑÐµÐ½Ñ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð°ÑÐ¿ÐµÐºÑÑ Ð¾Ð¿Ð»Ð°ÑÑ ÑÑÑÐ´Ð°, Ð´Ð°Ð½Ð° ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÐ° ÐÐÐ£Ð ÐÐ Â«ÐÑÐºÐ¾Ð²ÑÐºÐ°Ñ Ð´ÐµÑÑÐºÐ°Ñ Ð³Ð¾ÑÐ¾Ð´ÑÐºÐ°Ñ Ð¿Ð¾Ð»Ð¸ÐºÐ»Ð¸Ð½Ð¸ÐºÐ°Â», Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ðµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ ÐµÑ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¸ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¾Ð¿Ð»Ð°ÑÑ ÑÑÑÐ´Ð°, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÑÑÐ° Ð·Ð°ÑÐ°Ð±Ð¾ÑÐ½Ð¾Ð¹ Ð¿Ð»Ð°ÑÑ. ÐÐµÑÐ¾Ð´Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ - Ð¼ÐµÑÐ¾Ð´ Ð°Ð½Ð°Ð»Ð¸Ð·Ð°, ÑÐ¸ÑÑÐµÐ¼Ð½ÑÐ¹ Ð¿Ð¾Ð´ÑÐ¾Ð´, Ð¼ÐµÑÐ¾Ð´ Ð´ÐµÐ´ÑÐºÑÐ¸Ð¸, Ð¼ÐµÑÐ¾Ð´ Ð¸Ð½Ð´ÑÐºÑÐ¸Ð¸, Ð¼ÐµÑÐ¾Ð´ Ð½Ð°Ð±Ð»ÑÐ´ÐµÐ½Ð¸Ñ, Ð¼ÐµÑÐ¾Ð´ ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ñ. Ð Ð°Ð±Ð¾ÑÐ° Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð° Ð¿ÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ð¸ ÐÐ MS(Excel), Ð° ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð½ÑÐµ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¼Ð¾Ð³ÑÑ Ð±ÑÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð² Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐµÐ¹ ÑÐ°Ð±Ð¾ÑÐµ Ð¿Ð¾Ð»Ð¸ÐºÐ»Ð¸Ð½Ð¸ÐºÐ¸.
description: The relevance of the work is due to constant changes in the normative-legal acts concerning the accounting of labor remuneration. The object of the study is the SBIH PR Â«Pskov city childrens polyclinicÂ». Subject of the research is the study of labor remuneration in the institution. The aim of the research is the study of accounting and analysis of specific features of calculations of labor remuneration in budgetary institution and development of measures on improvement of their efficiency. In the course of the research the theoretical aspects of labor remuneration were studied, the characteristic of the SBIH PR Â«Pskov city childrens polyclinicÂ» was given, the economic results of its activity and specific features of labor remuneration were analyzed, and measures to improve the accounting of wages were developed. Research methods - method of analysis, system approach, method of deduction, method of induction, method of observation, method of comparison. The work was done using MS (Excel) software, and the developed measures can be used in the further work of the polyclinic.