The aim of the thesis is to deepen the theoretical and methodological approaches in accounting for and control the formation and effective use of wages and develop practical recommendations for improvement in higher education. A research object is a process of forming and use of charges on the remuneration of labour of higher educational establishments of the Chernivtsi area. The subject of this study is a set of theoretical, methodological and practical issues of accounting and control of labor costs in education. Methods: induction, deduction, historical, theoretical generalization, grouping, comparisons, cause-and-naslіdkovogo communication, abstract, logical, questioning and interviewing, graphic data. Scientific novelty of the results is the theoretical basis and practical solution of problems connected with the improvement of accounting and control of labor costs in higher education. First: the concept, taking into account the cost of labor, based on a system-synergetic approach;-formed scientific and organizational principles of cost accounting, aimed at strengthening the scientific motivation of teachers, the responsibility centers of universities. Improved:-theoretical and methodological framework for the control of labor costs on the growth, expansion and preservation of intellectual capital UNIVERSITY - at the level of the categorical meaning of the term "labor costs" subject to statutory activities of educational institutions, which in the context of the thesis is seen as a holistic concept , which means "all forms of compensation provided to schools in exchange for the employee to effectively fulfilled contractual obligations, while increasing their mutual benefit", and methodological aspects of accounting and analytical study of norms calculation of labor costs according to different sources of financial support of universities. Received a further development: methodological approaches, monitor the effectiveness of management accounting system built on a synergistic combination of the BSC and the elements of "benchmarking", and methodical accounting of labor costs to responsibility centers based on the use of two-tiered system of incentives for workers of the university;-organization accounting process for the cost of labor through the provision of sub-accounts to the account 66 "Settlements on wages," the formation of the correspondence on this sub-accounts and the development of accounting nomenclature;-conceptual approach of taking into account the cost of labor, formed on the basis of balancing the progress and contribution to SPE. Results of research put into practice activities: Bukovina State Medical University (on number 205, 20.10.10r.), University of Bukovina (on number 01/100, 16.03.11r.) And in the learning process of Chernivtsi Trade-Economics Institute KNTEU (q . № 774/01- 30, 17.06.2011r.).
