Organization of employee benefits primary accounting

Shtyk, Yulia and Штик, Юлія В’ячеславівна and Штык, Юлия Вячеславовна (2017) Organization of employee benefits primary accounting. Вісник Донецького університету економіки і торгівлі імені Михайла Туган-Барановського (2 (67)). pp. 100-107. ISSN 2079-4819

Preview

Text Shtyk_article_10.pdf Download (837kB) | Preview

Abstract

Objective of the article is the substantiation of theoretical issues regarding the ele- ments of the organization of the employees benefits accounting and the development of practical recommendations for improving the primary accounting of employee benefits. Methods applied in the study include: theoretical and methodological basis of the study is general scientific and specific means of perceptionbased on systematic and structural approach to studying the problems of accounting employee benefits. the method of observation is used to study the state of accounting and reporting of enterprises, and proposals for improving the representing of employee benefits in primary accounting are developed using systematization. Suggestions for improving the forms of primary accounting for employee benefirs are developed using a process approach and modeling. Results. The paper proposes a scheme for the compilation of documents on reward- ing employees after the end of working activity, which will more clearly represent information about employee benefits in financial reporting, management reporting and reporting on benefits of employees, which will ensure the presenting information under pension scheme reporting.

Actions (login required)

View Item