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The Normative, Legal and Organizational Bases of Remuneration and Its Accounting in Local Self-Government Bodies
Sysіuk S. V., Shagai N. V.

Sysіuk, Svitlana V., and Shagai, Nazar V. (2024) “The Normative, Legal and Organizational Bases of Remuneration and Its Accounting in Local Self-Government Bodies.” Business Inform 10:740–740.
https://doi.org/10.32983/2222-4459-2024-10-740-740

Section: Accounting and Auditing

Article is written in Ukrainian
Downloads/views: 0

UDC 657.1:331.2

Abstract:
The article is aimed at studying the normative and legal bases of the organization of remuneration and its accounting in terms of conceptual and essential definitions for the public sector, developing proposals for improving the conceptual theoretical provisions of the current legislative norms and prescriptions, taking into account international approaches and national specifics. Carrying out a critical analysis of the available scientific achievements, considering the conceptual apparatus and provisions of legal regulatory acts, the expediency of normative consolidation and use in the practice of public sector entities (budgetary institutions, in particular local self-government bodies) the concept of «payments to employees» is substantiated. As a result of the study, the definition of «payments to employees» is improved and it is proposed to identify them as settlements with personnel made by public sector entities in the forms allowed by the current legislation, for the works or services performed. The expediency of supporting the proposal to change the model of remuneration in terms of the ratio of wages and bonuses and allowances (70% – official salary, 30 % – bonuses and allowances) is substantiated. The peculiarities of the labor process and its accounting in budgetary institutions are determined, the scheme of the process of remuneration of labor in institutions financed from the local budget (in particular, local self-government bodies) is built, taking into account the provisions of regulatory documents and NP(S)APS; the main tasks of accounting for wages in modern conditions of instability and martial law are identified. Prospects for further research in this direction are the development of provisions on the new model of remuneration of public sector employees and the mathematical substantiation of its optimal structural composition, the development of a system of analytical support for accounting of identified structural components (analytical accounts), as well as the clarification at the conceptual level of concepts related to new areas of activity of public sector entities, allowed by the current legislation and dictated by the requirements of the time (online services, information support, etc.).

Keywords: normative and legal bases, accounting, remuneration, payments to employees, salaries, public sector, budgetary institutions, local governments.

Fig.: 4. Bibl.: 17.

Sysіuk Svitlana V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]
Shagai Nazar V. – Postgraduate Student, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]

List of references in article

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