ПРОБЛЕМИ ОБЛІКУ ВИНАГОРОД ПРАЦІВНИКАМ ВІДПОВІДНО ДО НАЦІОНАЛЬНИХ ТА МІЖНАРОДНИХ СТАНДАРТІВ

Objective. The purpose of the article is to substantiate problems of employee benefits accounting in accordance with national and international standards and identify ways of their solving. Methods. In the study of theoretical aspects of employee benefits accounting methods of induction and deduction, logical and historical knowledge of economic phenomena and processes are applied. Methods of theoretical synthesis, comparative analysis, and comparison and grouping are used for the disclosure of the concepts of "employee benefits" and "employee remuneration" and improving the classification of employee benefits. Results. Regulatory support is investigated, problems arising fin the process of trade and manufacturing enterprises employee benefits accounting are identified. Existing approaches to classification of employee benefits are analyzed and areas for further development are identified.