The aim of the study is theoretical-methodological study of the economic substance of the wage system, the development of practical recommendations to improve organizational and methodological approaches to the accounting and internal control operations on wages. The object doslidzhennyayeprotsesy accounting and internal control operations on wages. Subject doslidzhennyaye set of theoretical and methodological aspects of the accounting and internal control operations to pay in the concept of human capital play in Ukraine. Methods: dialectical, abstract and logical, historical, logical, comprehensive approach, systematic and structural, analysis, synthesis, induction, deduction, generalization. Scientific novelty of the results is the theoretical basis and improvement of organizational and methodological principles of accounting and internal control operations on wages as a prerequisite human capital management in the Ukraine. First:-methodological approaches to assessing labor contribution of each employee followed by a reflection in the accounting operations of the wages in the concept of reproduction of human capital. Improved:-theoretical justification for the economic substance of payment in recognition of her valuable measure of labor;-classification of functions of remuneration, namely, to determine the proposed valuation of human capital as an additional function of wage, and practical study methodological basis of institutional theory in determining the nature of the wages as the main factor playing human capital of Ukraine and the main indicator of the economy, and methodological approaches to accounting investment in staff. Were further developed: and methodological approaches to depreciation of human capital, which corresponds to the concept of reproduction of human capital and promotes accounting methodology in determining the nature of depreciation, approaches to corporate reporting, including report on human capital, and methodological approaches to evaluation system of internal controls and wage management; methodical approach to optimizing the internal control system of remuneration for management decisions aimed at improving the competitiveness of remuneration in the concept of reproduction of human capital. The study implemented in practice: LLC "Southern Scientific-Technical Center" (№ 43, 12/10/12), Balaclava Branch State Enterprise of the Ministry of Defense of Ukraine "Feodosiya Ship Factory" (№ 55/21, 27/09/12) and others, аnd also the learning process of the National University of SBS (№ 435/7, 29.10.12).
