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The Determinants of Accounting and Control of Settlements with Staff in Domestic Enterprises
Komirna O. V., Miniailo V. P., Nezhyva M. O., Nehodenko V. S.

Komirna, Olha V. et al. (2020) “The Determinants of Accounting and Control of Settlements with Staff in Domestic Enterprises.” Business Inform 2:314–321.
https://doi.org/10.32983/2222-4459-2020-2-314-321

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 657.631.6

Abstract:
The article is aimed at researching the existing problems of accounting and monitoring of settlements with staff and providing recommendations for their improvement in the current business environment. The relevance of the topic is conditioned by the fact that the issues of accounting and control of settlements with staff in domestic enterprises are not sufficiently covered. In order to optimize settlements with staff, it is advisable to improve the accounting and control over the rational and efficient use of the workforce resources of economic entities, as well as to comply with all requirements regarding the correctness and completeness of the formation, distribution and carrying out settlements with staff. The theoretical bases for accounting and monitoring of settlements with staff have been disclosed, the main aspects of their improvement have been analyzed, and the main violations that enterprises allow in accounting reflection of settlements with staff have been systematized. The efficiency of operation and social development of economic entities is ensured primarily by the formation of appropriate individual and collective material incentives, the leading form of implementation of which is the remuneration of labor of different staff categories. At the same time, the process of financial control of settlements with staff requires clear regulation at the level of information and organizational-methodical support, as to date there is no effective system of financial control, allowing not only to detect violations, but also to prevent their occurrence.

Keywords: settlements with staff, accounting, control, enterprises.

Fig.: 3. Bibl.: 17.

Komirna Olha V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial Analysis and Audit, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Miniailo Viktoriia P. – Candidate of Sciences (Economics), Associate Professor, Department of Financial Analysis and Audit, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Nezhyva Mariia O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial Analysis and Audit, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Nehodenko Viktoriia S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial Analysis and Audit, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

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