IMPROVING ACCOUNT FOR PAYMENT OF LABOR ON ENTERPRISE

Abstract

The article deals with the peculiarities of the definition and composition of employee benefits, comparing the requirements of national and international standards, and proposes a form of managerial reporting on employee benefits. Labor remuneration is a multi-faceted category: on the one hand, it is the basis for ensuring the purchasing power of the population, which influences demand, on the other - it is a significant component of the cost and cost of products, goods, works, services. Wages are used as a powerful lever in the system of motivation of labor, the formation of intellectual capital, which determines the competitive position and prospects of the business entity. All of this requires a comprehensive remuneration characteristic of the object of accounting, financial, tax, statistical and managerial reporting.

In accordance with the requirements of international accounting standards and contemporary world practice, the form of internal management reporting "Record of payments to employees" is presented, which reflects the volume and structure of payments by divisions, posts and individuals in terms of: current payrolls, wages, sick leave, bonus, vacation and compensations that are recognized in the accounting and reporting as a liability, expense or component of cost; other benefits that include disbursement, post-employment benefits and equity payments, which are valued at discounted value, if paid in excess of 12 months. On the basis of the proposed information it is convenient to analyze the structure of expenditures on personnel and to build a budget for employee payments, to control its implementation, and also to compare with the results of activities not only the enterprise as a whole, but also the work of individual units and the efficiency (labor productivity) of employees.