ACCOUNTING AND MANAGEMENT APPROACHES OF PROVIDING MOTIVATION COMPOSITION IN THE SYSTEM OF PAYMENT OF LABOR

Abstract

The article is devoted to accounting of payments for employees at Ukrainian enterprises in modern economic conditions. The purpose of the study is to determine and substantiate the conceptual frameworkfor the organization of accounting for payroll calculations, taking into account the practice of implementing compensatory and motivational components of social security of labor resources. Concept of «payment to employees» is substantiated in the context of the requirements for balancing the socio-economic and environmental trends of economic activity. Differences in payments regulated by national and international accounting standards, practical approaches to the calculation of payroll calculations were investigated. The principles of implementation of international practice at methodological, technological and managerial levels are discovered. According to the results of the substantiation of alternative ways of solving problems in payment calculations, the needs for organization of analytical accounting of incomes accrued to employees of the enterprise are determined. The results of our researches confirm alternative ways of solving the problems of remuneration are thefollowing priorities: improvement of the tariff system and the standardization of labor; active participation of the state in the regulation of wages; increase motivation of employees of enterprises to work; a change in the orientation of entrepreneurs and managers in the field of stimulating labor on quantitative for quality indicators of activity; active introduction of the National Concept of Sustainable Social Development, which declares the provision of the social component as an essential condition for a successful business; approval at the state level of external reporting for subjects of social protection of workers and environmental safety of production (according to international practice – Integrated reporting). Proposals will increase the informativeness of payroll accounting accounts by their types, cost estimation, category of employees.