Sholyak O. Accounting, analysis and in-company control of payments to employees: organization and methods

The aim of the thesis is to ground theoretical development and practical recommendations for improving the organization and method of accounting, analysis and control for employee benefits, to eliminate conflicting interests of social and labor relations.Is an object of research process, analysis and internal business control employee benefits. The subject of study is a set of theoretical, organizational, methodological and practical issues of accounting and control and analytical support payments to employees. Methods: theoretical generalization, inductive, deductive, observation, group, historical, statistical modeling and data processing practices. Scientific novelty of the results is to establish the theoretical concepts and develop recommendations on improving the methods and organization of accounting and internal control analysis of provisions for employee benefitsto facilitate the comprehensive reconstruction of human resources as a basis for growth of the national wealth and reduce the outflow of media intelligence in terms of globalization processes,occurring in the economy. For the first time:-theoretically the necessity of social security fund payments to employees due to profit taking into account the performance of job duties,allowing us to specify the areas of social display your business processes and improve their internal controls. Improved: -сlassification of social security based on scientifically based approaches to building and theoretical justification of the proposed signs,-the organization of taking into account the hierarchy of legal regulation and allocation of items accounting policies for employee benefits; -а system of internal accounting and financial reporting elements of the display of social benefits; and methodological approaches to accounting employee benefits by creating additional analytical nomenclatures; -аpproaches to economic analysis of employee benefits in the context of a balanced scorecard. Given further development:-display method in accounting social security entities in the fields of micro-level of the enterprise; ground-institutional framework control for employee benefits based on the collective agreement as normal control, and theoretical bases of sequence analysis of employee benefits. Basic theoretical and applied developments implemented in practice: OP "Kam'yanytske quarry" SE "D SCP (№ 266 of 30.12.2008), JSC" andesite "(№29 оfr 05.03.09), Uzhgorod National University (№ 01-10/2175 of 16.12.09).