Abstract
The subject of research: theoretical provisions and current practice of accounting for employee benefits. The purpose of the study is to generalize and substantiate the theoretical aspects of accounting for payments to employees of health care institutions. Method or methodology for conducting research. The methodological basis of the research is the general theoretical methods of scientific knowledge, the main approaches and provisions of the accounting of payments to employees, which are highlighted in the works of domestic and foreign scientists. The following methods were used to fulfill the tasks: dialectical method of cognition - for the analysis of legislative and normative documents and scientific works of scientists related to the issue of personnel payments, in particular in the medical field; analysis and synthesis - when researching and summarizing foreign and domestic experience of the theoretical foundations of accounting for employee benefits; abstract-logical – for theoretical generalizations and formulation of conclusions. The field of application of results. The results of the study can be used in the practical activities of health care institutions to improve the effectiveness of personnel policy. The results of research and conclusions. On the basis of the conducted research, the essence of the concept of "payments to employees" as an object of accounting was revealed, and their structure was determined, taking into account the peculiarities of social guarantees in the field of remuneration of employees of health care institutions
Keywords
employee benefits; wages; medical workers; accounting; current payments; health care facilities
References
1. Hil'orme T. V., Butyrs'ka A. S. (2017). Udoskonalennya orhanizatsiyno-metodychnoho zabezpechennya obliku vyplat pratsivnykam pidpryyemstva [Improvement of organizational and methodical support for accounting of payments to employees of the enterprise]. Hlobal'ni ta natsional'ni problemy ekonomiky. Zbirnyk Mykolayivs'koho natsional'noho universytetu imeni V.O. Sukhomlyns'koho, 17. 801-805.
2. Deyaki pytannya oplaty pratsi medychnykh pratsivnykiv zakladiv okhorony zdorov’ya [Some issues of remuneration of medical workers of health care institutions]. Postanova KMU №2 vid 12.01.2022 r. URL: https://zakon.rada.gov.ua/go/2-2022-%D0%BF
3. Instruktsiya zi statystyky zarobitnoyi platy [Instruction on salary statistics]: zatv. Nakazom Derzhkomstatu Ukrayiny vid 13.01.2004 No5. URL: http://zakon2.rada.gov.ua/laws/show/z0114-04.
4. Kodeks zakoniv pro pratsyu Ukrayiny [Labor Code of Ukraine] vid 10.12.1971 r. No 322–VIII. URL: http://zakon1.rada.gov.ua/cgi-bin/laws/main.cgi?nreg=322-08.
5. Len' V. S., Shtupun M. P. (2015). Vyplaty pratsivnykam: ponyattya, struktura ta oblik. [Payments to employees: concept, structure and accounting]. Problemy i perspektyvy ekonomiky ta upravlinnya, 2(2). 266-274. URL: http://ppeu.stu.cn.ua/article/view/68612/63716.
6. Lyesko I. O. (2013). Osoblyvosti obliku vyplat pratsivnykam na hirnychozbahachuval'nykh kombinatakh metinvest kholdinhu [Peculiarities of accounting for payments to employees at mining and processing plants of Metinvest Holding]. Ekonomichni nauky. Seriya: Oblik i finansy, 10 (3). 416–423. URL: http://nbuv.gov.ua/j-pdf/ecnof_2013_10(3)__70.pdf.
7. Metodychni rekomendatsiyi ta roz’yasnennya z pytan' ukladannya kolektyvnykh dohovoriv komunal'nykh nekomertsiynykh pidpryyemstv [Methodological recommendations and clarifications on issues of concluding collective agreements of communal non-commercial enterprises]. URL: https://www.golovbukh.ua/files/2020/122020/Metodrekomendacii_z_KD_2020.pdf
8. Mizhnarodnyy standart bukhhalters'koho obliku 19 «Vyplaty pratsivnykam» [International accounting standard 19 "Payments to employees"]. URL: http://zakon4.rada.gov.ua/laws/show/929_011.
9. Mizhnarodnyy standart finansovoyi zvitnosti 2 «Platizh na osnovi aktsiy» [International Financial Reporting Standard 2 "Share-Based Payment"]. URL: http://zakon4.rada.gov.ua/laws/show/929_011
10. Misevych M. A., Sobolyeva Kh. V. (2020). Monitorynh stymuliv do efektyvnoyi pratsi v haluzi okhorony zdorov’ya. Modeli motyvatsiyi [Monitoring incentives for effective work in the field of health care. Models of motivation]. Ahrosvit, 21. 71-77.
11. Ovsyuk N. V., Radchenko O. Yu. (2012). Vyplaty pratsivnykam za PSBO 26 ta MSFZ (IAS) 19: porivnyal'nyy aspekt [Employee benefits under PSBO 26 and IFRS (IAS) 19: a comparative aspect]. Problemy teoriyi ta metodolohiyi bukhhalters'koho obliku, kontrolyu i analizu, 3 (24). 360–368.
12. Olyadnichuk N. V. (2014). Bukhhalters'kyy oblik rozrakhunkiv za vyplatamy pratsivnykam ta yoho udoskonalennya [Accounting of payments to employees and its improvement]. Zbirnyk naukovykh prats' Umans'koho natsional'noho universytetu sadivnytstva, 84. 149–155. URL: http://nbuv.gov.ua/j-pdf/zhpumus_2014_84_24.pdf.
13. Orlov I. V. (2010). Problemni pytannya obliku vyplat pratsivnykam: analiz dysertatsiynykh robit [Problematic issues of accounting for employee benefits: analysis of dissertations]. Naukovi pratsi Kirovohrads'koho natsional'noho tekhnichnoho universytetu. Ekonomichni nauky, 18 (1). 141–146. URL: http://nbuv.gov.ua/j-pdf/Npkntu_e_2010_18(1)__24.pdf.
14. Podatkovyy kodeks Ukrayiny [Tax Code of Ukraine ] vid 02.12.2010 r.№ 2755-UI. URL: https://tax.gov.ua/nk/spisok1/
15. Polozhennya (standart) bukhhalters'koho obliku 11 «Zobov’yazannya» [Accounting regulation (standard) 11 "Liabilities"]: zatv. Nakazom Ministerstva finansiv Ukrayiny vid 31.01.2000 r. No 20. URL: minfin.gov.ua.
16. Polozhennya (standart) bukhhalters'koho obliku 26 «Vyplaty pratsivnykam» [Accounting regulation (standard) 26 "Payments to employees"]: zatv. Nakazom Ministerstva finansiv Ukrayiny vid 28.10.2003 r. No 601. URL: http://zakon4.rada.gov.ua/laws/show/z1025-03.
17. Polozhennya (standart) bukhhalters'koho obliku 10 «Debitors'ka zaborhovanist'» [Accounting regulation (standard) 10 "Receivables"]: zatv. Nakazom Ministerstva finansiv Ukrayiny vid 08.10.1999 r. No 237. URL: minfin.gov.ua.
18. Polozhennya (standart) bukhhalters'koho obliku 13 «Finansovi instrumenty» [Accounting regulation (standard) 13 "Financial instruments"]: zatv. Nakazom Ministerstva finansiv Ukrayiny vid 30.11.2001 r. No 559. URL: http://zakon2.rada.gov.ua/laws/show/z1050-01.
19. Polozhennya (standart) bukhhalters'koho obliku 16 «Vytraty» [Regulation (standard) of accounting 16 "Expenses"] : Nakaz Ministerstva finansiv Ukrayiny vid 29 lys. 1999 r. № 318. URL: minfin.gov.ua.
20. Polozhennya (standart) bukhhalters'koho obliku 23 «Rozkryttya informatsiyi shchodo pov’yazanykh storin» [Accounting regulation (standard) 23 "Disclosure of information about related parties"]: zatv. Nakazom Ministerstva finansiv Ukrayiny vid 18.06.2001 r. No 303. URL: http://zakon4.rada.gov.ua/laws/show/z0539-01.
21. Polozhennya (standart) bukhhalters'koho obliku 34 «Platizh na osnovi aktsiyi» [Accounting regulation (standard) 34 "Share-based payment"]: zatv. Nakazom Ministerstva finansiv Ukrayiny vid 30.12.2008 No 1577. URL: minfin.gov.ua.
22. Pro vidpustky: Zakon Ukrayiny [About holidays: Law of Ukraine] vid 15.11.1996 No 504/96–VR. URL: http://zakon2.rada.gov.ua/laws/show/504/96-%D0%B2%D1%80
23. Pro kolektyvni dohovory ta uhody: Zakon Ukrayiny [On collective agreements and agreements: Law of Ukraine] vid 01.07.1993 r. No 3356–XII. URL: http://zakon2.rada.gov.ua/laws/show/3356-12.
24. Pro nederzhavne pensiyne zabezpechennya: Zakon Ukrayiny [On non-state pension provision: Law of Ukraine] vid 09.07.2003 r. No 1057–IV. URL: http://zakon4.rada.gov.ua/laws/show/1057-15.
25. Pro oplatu pratsi: Zakon Ukrayiny [About wages: Law of Ukraine] vid 24.03.1995 r. No 108/95–VR. URL: http://zakon.rada.gov.ua/cgi-bin/laws/main.cgi?nreg=108%2F95-%E2 %F0.
26. Pro pensiyne zabezpechennya: Zakon Ukrayiny [On pension provision: Law of Ukraine] vid 05.11.1991 r. No 1788–XII. URL: http://zakon2.rada.gov.ua/laws/show/1788-12.
27. Pro prozhytkovyy minimum: Zakon Ukrayiny [About the subsistence minimum: Law of Ukraine] vid 15.07.1999 r. No 966–XIV. URL: http://zakon2.rada.gov.ua/laws/show/966-14.
28. Tsyatkovs'ka O. V. (2014). Osnovni aspekty orhanizatsiyi bukhhalters'koho obliku vyplat pratsivnykam bankiv [The main aspects of the organization of accounting of payments to bank employees]. Naukovi pratsi Kirovohrads'koho natsional'noho tekhnichnoho universytetu. Ekonomichni nauky, 25. 462–466. URL: http://nbuv.gov.ua/j-pdf/Npkntu_e_2014_25_70.pdf.
29. Shevchenko A. (2013). Oblik vyplat pratsivnykam za mizhnarodnymy ta natsional'nymy standartamy bukhhalters'koho obliku [Accounting of payments to employees according to international and national accounting standards]. Zbirnyk naukovykh prats' Cherkas'koho derzhavnoho tekhnolohichnoho universytetu. Seriya: Ekonomichni nauky, 35(2). 52–58. URL: http://nbuv.gov.ua/j-pdf/Znpchdtu_2013_35(2)__11.pdf.
30. Yarmolyuk O. F. (2014). Udoskonalennya oblikovoho zabezpechennya upravlinnya vyplatamy pratsivnykam pidpryyemstva [Improvement of accounting support for management of payments to employees of the enterprise]. Efektyvna ekonomika, 4. URL: http://www.economy.nayka.com.ua/?op=1&z=2947pdf/Znpchdtu_2013_35(2)__11.pdf.
