Work

Problems of Organizing Accounting and Control in Calculating and Paying Salary to Employees of Educational Institutions

Year: 2025

Type: article

Abstract: Payroll is one of the most responsible processes in the work of an accountant. The article analyzes the features of payroll accounting in educational institutions and outlines the advantages of implementing modern software products. A feature of accounting in budgetary institutions is that all transactions are transparent, since we are talking about the use of budget funds. The paper explores the essence of the concept of salary, the functions of salary. The advantages and disadvantages of payroll for public sector employees in modern conditions are described and explored.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.17065669

Authors: Lysychko, Andriana, Boiko, Nataliya

Institution: Uzhhorod National University

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Quality education

Open Access status: green

OpenAlex ID: W7080125724

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