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The Ways to Improve Accounting and Auditing of Labor Payment Calculations
Chepets O. H., Kinebas I. Y.

Chepets, Olha H., and Kinebas, Iryna Yu. (2019) “The Ways to Improve Accounting and Auditing of Labor Payment Calculations.” Business Inform 7:225–230.
https://doi.org/10.32983/2222-4459-2019-7-225-230

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 657

Abstract:
The article is aimed at researching the problem areas of accounting and auditing of labor payment, identifying the directions of improvement. The role of wages is substantiated in order to fully understand this process, and a definition of wages is provided. The existing shortcomings and problematic issues in the accounting of labor payment calculations are covered in the following planes: the impact of the legislative framework, the laboriousness of the process, the primary documents, the automation of accounting and the need to monitor operations. The article considers the main ways to improve and simplify the process of wages accounting for each problem identified. It is substantiated that the considered problems of accounting for labor payment are relevant, and their solution will help to ensure an improvement in the quality and reliability of accounting data. Possible directions to improve the audit of labor payment settlements are identified, along with disclosing their substance, value and sources of implementation. The main ways to improve auditing are associated with the methodology of the audit, the qualifications of auditors, the level of economic shadowing, the creation of internal audit departments, conduct of thematic auditing, legislative reform, etc. The topic of further research related to the social aspect of the accounting apparatus and the workers in the audit sphere has been chosen.

Keywords: wages, calculations, accountance, labor payment, accounting problems, audit, improving of auditing.

Fig.: 2. Bibl.: 10.

Chepets Olha H. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Taxation and Financial and Economic Security Management, Dnipro State Agrarian and Economic University (25 Academician Serhiy Yefremov Str., Dnipro, 49027, Ukraine)
Email: [email protected]
Kinebas Iryna Yu. – Masters Student, Dnipro State Agrarian and Economic University (25 Academician Serhiy Yefremov Str., Dnipro, 49027, Ukraine)
Email: [email protected]

List of references in article

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