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Control of Payroll Settlements by ERP Means in the Context of Digitalization of Company Management
Nazarova K. O., Sukachov R. O.

Nazarova, Karina O., and Sukachov, Roman O. (2025) “Control of Payroll Settlements by ERP Means in the Context of Digitalization of Company Management.” Business Inform 4:389–394.
https://doi.org/10.32983/2222-4459-2025-4-389-394

Section: Accounting and Auditing

Article is written in English
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UDC 657.011.56

Abstract:
The aim of this article is to explore and analyze modern methods of payroll control, assess the effectiveness of implementing ERP systems to automate this process, and determine the prospects for technological development in this field. The relevance of the selected issue is due to the fact that in today's business environment and the growing automation of business processes, improving modern payroll control methods is a necessary element of the payroll management system. The integration of ERP systems into the practice of domestic companies enables enhanced control over payroll calculations, minimizes errors, and improves data accuracy and analytical capabilities. This article examines modern payroll control methods, identifies their advantages and disadvantages, and provides recommendations for the implementation of ERP solutions to improve financial discipline at enterprises. The article outlines potential fraudulent payroll schemes, defines the role of ERP systems in the implementation of modern payroll control methods, substantiates the objectives of internal payroll control at the enterprise level, and presents the core functionality and modules of the WORKDAY HCM (Human Capital Management) software. It is determined that implementing the proposed Workday HCM software will significantly improve payroll control through automation, analytics, transparency of all financial operations, minimize the risk of errors, and allow management to respond promptly to any deviations in payroll payments.

Keywords: digitalization, settlement control, remuneration, ERP systems, management, control methods.

Fig.: 4. Bibl.: 9.

Nazarova Karina O. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Financial Analysis and Audit, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Sukachov Roman O. – Masters Student, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)

List of references in article

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