ТЕОРЕТИЧНІ ОСНОВИ ОБЛІКУ ВИПЛАТ ПРАЦІВНИКАМ ЗАКЛАДІВ ОХОРОНИ ЗДОРОВ’Я

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.