Nikitina Y. Accounting and control of calculations according to General mandatory State social insurance in Ukraine

The object the process of accounting and control of enterprises’ calculations connected with the functioning of the system of general mandatory of state social insurance and with insurance events of temporary incapability. The purpose is to enhance the theoretical positions and to develop methodological approaches and practical recommendations for improvement of the accounting and control of enterprises’ payments under the general mandatory of state social insurance. Methods general academic and empirical methods of knowledge of economic phenomena, epistemological method, methods of deduction, induction, system-structural analysis, modeling, abstraction and analogy, methods of economic, statistical, factor analysis, modeling, graphical and tabular methods. The results – a theoretical generalization and a new solution to the scientific task of improving the accounting and control of calculations according to General mandatory State social insurance. Novelty: – Improvements are made to: the legislative and normative basis for calculating social insurance through the alignment of certain provisions, as well as the procedure for calculating the amount of assistance with temporary disability; the procedure for the formation of the reporting rate through the development of control accounting procedures to identify main errors that arise when processing an application-calculation for material provision with temporary incapability and when documenting a F4-SIF report with the funds of general mandatory of state social insurance; the nomenclature of analytical accounting accounts for the display of assistance with temporary incapability; the procedure for displaying the accounting data in the report F4-SIF with the means of general mandatory of state social insurance in connection with temporary incapability; further development is acquired: the conceptual-categorical apparatus of the social insurance system, in particular the proposed interpretation of the terms "social insurance" and "accounting for calculations for general mandatory of state social insurance"; a set of principles of organization and internal control of payments for social insurance; the procedure for analyzing the costs of social insurance regarding payment of wages; justification of topicality of introduction of general mandatory of medical insurance and formation of accounting support in conditions of its imposition. The results are implemented in the activity of T.V.D. Ltd., Hirsch-Pol-TVD, TD Ltd, "HALPAP", PJSC "Research Institute of Applied Acoustics" and in the educational process of the Ivan Franko National University of Lviv. Scope of use – activity of construction enterprises.