Облікове супроводження реалізації функцій оплати праці
Accounting Maintenance of Realization of Functions of Payment of Labour

Summary/Abstract: The analysis of the realization of the functions of labour payment in modern terms allows saying, that the payment of labour in Ukraine doesn’t execute any function properly. In terms when the present tariff system loses the significance, the system of social partnership did not get corresponding spread, and results in the monopolism of employers in understating the cost of labour force, the role of the labour payment management grows and its accounting accompaniment grows too. For the increase of the accounting accompaniment efficiency of the realization of the labour payment functions it is necessary to solve problems with the accounting of payments to workers and their reflection in financial reporting. The problems of practical usage of National regulations (Standard) 26 caused by the terminologies inconsistency with other normative documents, and also caused by the insertion of the payments, which are new for home business. Therefore to build the accounting of payments to the workers it is necessary to identify it with the observance of the requirements of National regulations (Standard) 26 and accurately follow the internal regulations of enterprise. The National standards of financial accounting reflect the processes of globalization and take into account, first of all, the interests of proprietors of capital. That is why for forming the qualitative informative support of the management process and the regulation of labour payment it is insufficient to use the data of financial accounting. It is the necessity of working out an accounting model in part of the use of profit on payments to the workers within the frameworks of management accounting and its concordance with the instruments of the financial planning. For the increase of the data authenticity of the financial reporting in relation to labour and its payment it is expedient to represent indicators from the payment of labour in reporting of small business entities, and also to give the information about payments to the workers by the separate section of Notes to the annual financial reporting. Solving these problems of account of payments to the workers and their reflection in financial reporting will further stimulate the realization of effective control after the payment of labour in the management system by socially labour relations.

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