Features of accounting and organization of labor remuneration in the field of project banking management

Анотація

The paper is devoted to the investigation of the current state and trends of the project banking management in Ukraine. It is stated and proved in this paper that project management is a separately developed area of management with its own methodology, professional knowledge, methods and tools. The average salary level of «Project manager» in Ukraine in 2020, is analyzed in this scientific paper. Comparative analysis of the above mentioned indicator with similar indicators of eleven European Union countries is carried out. It is defined that the average salary level of «Project manager» in Ukraine lags far behind the Project Management Salary in Switzerland, Germany, Netherlands, and other European Union countries. The main options for banking project implementation are systematized. It is established that for the successful implementation of any project in the bank, it is necessary to construct the effective system of remuneration for the project office. The classification of expenses in the framework of project implementation in banks is identified. It is proposed to structure the expenses in the framework of project implementation in banks into three groups: target costs, general project costs, general bank costs. The investigation results are presented in the form of tables and graphical interpretations. The options for successful implementation of banking project are revealed and several methods of the system of calculating remuneration in the form of incentives are highlighted. In order to stimulate project participants during its life cycle, the relevance of applying a piece-rate bonus system of remuneration in bank project management is substantiated. Two versions of the organization of salary payment in piece-rate bonus system of remuneration depending on the duration of the bank project are proposed. The features of accounting for payroll settlements with personnel in project banking management are highlighted, and accounting entries related to the formation of accounting information about settlements arising between project participants in banks are provided in this paper. A number of recommendations for the development of project banking management are developed.

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