Організація обліку та аналіз розрахунків з оплати праці в органах місцевого самоврядування

Abstract

Фоміна О. П. Організація обліку та аналіз розрахунків з оплати праці в органах місцевого самоврядування : кваліфікаційна робота : спец. 071 «Облік і оподаткування» / Поліський нац. ун-т, каф. бух. обліку, оподаткування та аудиту ; наук. кер. Ярмолюк О. Ф. – Житомир, 2023. – 48 с.

The work is aimed at the scientific substantiation of theoretical provisions and the development of practical recommendations for improving the organizational and methodological support of accounting and analysis of payroll calculations in local self-government bodies. The study analyzes the essence of the concept of "wage" and examines its main characteristics. The organizational aspects of the formation of remuneration of budgetary institutions and the information support of the management process have been studied. That is, the following are disclosed: the economic content of the remuneration of budgetary institutions; organization of accounting and analysis of payroll calculations in local self-government bodies; description and analysis of the activities of budget institutions. The accounting support for the formation of wage calculations and their analysis is substantiated through the study of the task and role of the system of accounting and analysis of wage calculations in local self-government bodies, the accounting support for the formation of wage calculations, the system of analysis of labor calculations. An information system has been allocated for the needs of managing payroll calculations, which will help to take into account the main elements in the formation of the cost, taking into account the requirements defined in the order on the accounting policy.