payroll, accounting, automation, management, salary, wage, accounting policy, competitiveness potential, construction company
Abstract
The terms of the purpose, composition of benefits and scope of application according to National Accounting Standard 26 «Employee Benefits» and IAS 19 are compared in the article. The stages of accounting policy formation are outlined. The forms and systems of labor remuneration in construction are studied. The most commonly used software product for payroll accounting is analyzed, its components and capabilities are highlighted. The internal regulations that determine the procedure for organizing payroll accounting at a construction company are characterized. The problems that affect the fact that payroll automation is the most difficult part of accounting automation in general are listed. Ways to eliminate them are suggested.
Author Biographies
Olha Pavelko, National University of Water and Environmental Engineering, Rivne
Doctor in Economics , Professor
Volodymyr Blyshchyk, National University of Water and Environmental Engineering, Rivne
Post-graduate Student
Andriy Savchuk, National University of Water and Environmental Engineering, Rivne
