Directions for improving internal audit methods of expenseson enterprises business payment

Анотація

The purpose of the article is to summarize and critically evaluate the current theoretical positions, methodologies, organization and practices of accounting and audit of labor costs, develop recommendations for their improvement and practical use for the adoption of sound accounting and management decisions at leading enterprises of Ukraine in modern economic conditions. The main directions of improvement of the methodology of audit of labor costs are considered, it is proved that wages are one of the factors of the efficiency of the enterprise, since the size of the accrued wages, the timeliness and completeness of settlements with employees affects the quality of work of hired workers and the amount of expenses of the enterprise. It is proved that one of the main factors influencing the effective activity and competitiveness of the enterprise is the cost of labor remuneration. For the employer company, the wages of its employees are one of the most important items of expenditure. In the current difficult economic situation in Ukraine, issues relating to the payment of labor citizens is one of the most important places. Introduction of new systems and forms of remuneration, automation of accounting and auditing, introduction of electronic document management is a prerequisite for further development of business and competitiveness in the labor market, along with growing labor migration abroad. The methodology of the research is to use the fundamental provisions of modern economic science, scientific works of domestic and foreign scientists on the issue of ensuring the totality of theoretical, methodological and practical aspects of accounting and auditing of labor costs. The scientific novelty of the obtained results consists in theoretical substantiation and development of methodical approaches and practical recommendations for improving accounting and auditing of labor costs of enterprises. Conclusions. One of the main factors influencing the effective activity and competitiveness of the enterprise is the cost of labor remuneration. For the employer company, the wages of its employees are one of the most important items of expenditure. For the improvement of the system of wages and employee motivation, a flexible model based on performance criteria is proposed, which will increase the interest of employees in individual indicators as well as in the final results of the work of the business entity.

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