Oliinyk V. Accounting and control of the employee benefits: theory, methodology, practice (on example of the criminal-executive establishments)

The dissertation is dedicated to the improvement of the theoretical, methodological and organizational principles of accounting and control of the employee benefits in conditions of reforming the criminal-executive system and in accordance with international and national accounting provisions (standards) in the public sector. The essence of the notions "employee benefits", "wage", "payment for the work" is disclosed on the basis of the comparative analysis of the national and foreign sources, normative legal acts, and the relationship between the studied terms is highlighted. The method of accounting concerning the wage of sentenced to restraint of liberty, who are employed according to the fixed-term labor contracts at a criminal-executive establishment, state enterprise of the establishment and a counteragent object is developed. The analytical accounting of employee benefits according to different categories of employees of the criminal-executive establishment has been improved. The directions of ensuring the completeness of financing of criminal-executive establishments in terms of the expenditures on payments for the work are determined. It has been improved the forms of reporting of the compulsory state social insurance and tax reporting concerning the formation of information on payments to the sentenced persons are improved. The directions of improving the methodology and organization of the control of the employee benefits according to the different categories of employees and different stages of the payroll accounting are developed. The general directions of improving the accounting and control of the employee benefits are systematized and deepened.