ORGANISATIONAL AND THEORETICAL FOUNDATIONS OF INTERNAL CONTROL OVER LABOUR COSTS

The article reveals the nature and economic content of concepts "remuneration", "wages" "employee benefits" from point view various scholars regulations, identifies their main characteristics differences. also states that wages are defined as monetary compensation to an employee for work performed, services rendered in accordance with labour legislation, stipulated employment contract. Methodology. Given complexity socio-economic processes at micro level impact on macroeconomic indicators, system control over remuneration transactions enterprise needs be revised. In market conditions, need improve methodological organisational aspects Ukrainian economy is growing. proposes a methodology internal payments employees theoretically substantiated ranking procedures stage control. Results. scientific reflects organisation payroll accounting shows how responsible important this is, since correctness its assessments management decisions made basis affect performance employees, costs enterprise, formation determination income. It should noted purpose controller verification determine strength control, which will make it possible ensure there no errors company or, conversely, identify certain inaccuracies. Practical implications. turn, aimed carrying out social function management, regardless socio-political operates and, moreover, objective relations, one hand, allows activate mechanism resources, other carries clear distribution optimization. dynamics activity civil cases Ukraine recent years, necessity improvement directions considered. has been established personnel occupies place levels management. Attention paid such primary structural elements purpose, objectives, subjects objects, functioning reflected studied. most expenses enterprises-organisations. As result, salary, fulfilling functions, incentive activation. Value/originality. On basis, risks, correct prevent consequences. All requires effective system. Having studied international experience currently developed concepts, audit standards, etc. companies, improving financial particular field remuneration, proposed. order some criteria evaluating service have basic methodical techniques used process settlements