Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503

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SOCIO-ECONOMIC ASPECTS OF LABOUR COSTS ACCOUNTING IN BUDGETARY ESTABLISHMENTS

Angel O.V. 1 Kovalenko O.A. 1 Meshcheriakova Y.V. 1
1 Volgograd subsidiary of Private educational institution of higher education «The Institute of Management» Volgograd
The article describes the features of the accounting of labour costs in budgetary institutions. Quality of labour costs accounting in budgetary institutions affects not only economic, but also, indirectly, social indicators. According to the authors’ opinion, accounting concept of labour costs in budgetary institutions includes accounting objects of labour costs, a system of synthetic and analytical account of labour costs, a system of state control of labour costs by budget classification. Features of labour costs accounting in budgetary institutions are expressed: in the state regulation of the accumulation system of information on labor costs; grouping of labor costs in the accounting system of public institutions in three main classification criteria; detailing labor costs associated with the manufacture of goods, labour and services, on the method of inclusion of costs in cost of goods, labour and services.