Problems of accounting calculations of wages at the enterprise

According to the research the regulatory framework governing the procedure for accounting of payments to pay the company found that the term "wages" and "wages" have a different interpretation of the legislation. To evaluate the wages of employees the index of payroll. To include payroll charges to employees in cash and kind (assessed in monetary terms) worked and not worked for the time billed for work performed or regardless of the source of funding for these payments. Payroll includes: fund basic salary; fund additional salary; other incentive and compensation payments. Established that the problematic issues of accounting calculations of wages arising in the following operations: 1. Control the use of time and ensuring productivity growth. 2. Timely and proper identification of amounts accrued wages and social insurance contributions and refer them to the cost of goods (works, services). 3. Implementation deadlines of payments to employees and employees of wages and other benefits. 4. Accounting and monitoring the use of payroll and other funds that are allocated for the payment of workers. 5. Introduction of motivation of employees of the company. Directions of improvement of the organization wages by optimizing tariff regulation of wages: 1. Setting ratios tariff rates depending on the skill level of workers. 2. Introduction of flexible forms and systems of remuneration. 3. Development of internal tariff wage conditions as factors increasing the motivation and stimulating role charging systems. 4. Improving motivation mechanism of regulation mizhposadovyh mizhkvalifikatsiynyh levels of salaries and wages. 5. Improving valuation measures as a means of regulating labor and its payment. 6. Justification for selection of the most effective forms and salaries. 7. Collective regulation of wages. One of the possible areas of improvement wage workers is to increase the material interest of workers. It is necessary to pay special attention to motivational activities in organizing and promoting work at the plant, including a significant distribution took bonuses, bonuses and allowances. An important focus of improving the payments of wages is an automation, analytical and control process, which reduces the number of errors in the processing of information, reducing the time to perform accounting, analytical and control procedures, reduce the number of manual operations. Thus, the results of the study found: іn modern conditions of Ukraine proper and effective accounting of labor costs has become not only a means of compliance with current legislation, but also a source of reliable information for further monitoring and control labor costs; the wages of employees in enterprises should depend directly on the results of work and at the same time affect its performance, stimulate the development of production efficiency, improving the quantitative and qualitative results of labor; reforming remuneration based on a fundamental change in the principles of their organization will create increasing base motivational mechanism of labor activity of workers.