ACCOUNTING POLICY FOR PAYMENT OF WORK

Remuneration, as an object of cost accounting, largely determines the cost of finished goods (works, services) of economic entities. So, as the basic rights and obligations of the organization of remuneration, transferred to the state by the enterprises, the question of forming accounting policy regarding the costs of remuneration is urgent. Despite the significant contribution of Ukrainian scientists to the study of theory, methodology of accounting for costs of pay, as well as the study of the formation of accounting policies of the company in terms of remuneration, there is a need to improve the accounting policy of the enterprise on the cost of remuneration, taking into account the requirements of modern management and legislation Of Ukraine. The article is devoted to the research of theoretical principles and practice of forming accounting policy of the enterprise in terms of labor costs. The analysis of disclosure of the essence of accounting policy by scientists and in the legislative acts of Ukraine is carried out. Established that accounting policies at the enterprise is a very time consuming and responsible process, which is influenced by the lack of sufficient practical experience of management in market conditions and the lack of legislative regulation of this issue. Defining the main tasks becomes the initial stage of accounting in terms of remuneration. The clarity of the work of the accounting department in the direction of solving the set tasks depends on carefully organized personnel and information support. Information on the use of accounting accounts for accounting for wage costs is summarized. The list of the main elements, concerning the expenses for remuneration, which should be reflected in the Order on accounting policy of the enterprise is offered.