THE CURRENT STATE AND DIRECTIONS OF PAYROLL ACCOUNTING ORGANIZATION'S IMPROVEMENT IN A BUDGETARY INSTITUTION

Abstract

Today, it is hardly possible to imagine a modern society without budgetary institutions and organizations, as if market relations with their private property and commercial interests were not developing rapidly. State policy on the regulation of remuneration is one of the key factors in the fight against poverty, so remuneration should become one of the important objects of the social policy of the state. Salary is one of the most difficult economic categories and important socio-economic phenomena. That is why the work and payroll is one of the most important in the compulsory payroll system. Accounting for work and salary is one of the most important in the system of publicity in a budgetary institution, which is maintained in the obligatory order. Fees are the most important component of all expenditures of budgetary institutions, and their appearance is one of the most important areas or areas of the oblique process. To write the article, legislative and regulatory acts on budget reform and budgetary policy were reviewed, and monographs and articles of domestic and foreign authors on budgetary regulation and remuneration were analyzed. In recent years, there has been a large differentiation of wages between individual social groups. Today there is a crisis in this area. Wages have lost the ability to be an incentive, which complicates the pursuit of motivational policies. Accounting is formed on the principles generally accepted in international practice, performs managerial, control and information functions. To improve the organization of payroll accounting, it is important to have a high level of synthetic and analytical accounting. Therefore, it is advisable for budget institutions to sub-account 651 "Payroll calculations of budget spending units" to propose a refined composition of analytical accounts of the fourth and fifth orders. We believe that a few more bills are missing, so it would be appropriate to introduce them: 6512 “Payments upon dismissal”, 6513 “Payments for holiday pay”, 6514 “Post-employment payments”. To explore more closely wage-related issues, develop a system of measures to move from a low-cost to a highly competitive national workforce. Remuneration is the most important component of all expenditures of budgetary institutions, and their accounting is one of the most important areas or areas of the accounting process. Accounting for payments to employees in the budget sector of Ukraine is imperfect and is in the process of reform.