IMPROVING THE WAGE PAYMENT SYSTEM IN CONSTRUCTION ORGANIZATIONS

This thesis examines the theoretical and practical aspects of accounting for labor remuneration in construction organizations. The study analyzes wage forms and payment systems, their accounting, documentation, and the procedures for recording them in бухгалтерiya (financial) accounting. In addition, the specific features of the construction industry, the role of wage accounting in increasing labor productivity, and ways to improve labor remuneration based on current regulatory and legal documents are considered.本论文针对建筑施工企业的劳动报酬核算相关理论与实践维度展开研究。本研究分析了薪酬形式与支付体系、其核算流程、凭证文档管理，以及在财务会计（бухгалтерiya）中进行入账登记的相关程序。此外，本研究还探讨了建筑行业的专属特征、薪酬核算对提升劳动生产率的作用，以及基于现行监管与法律文件优化劳动报酬体系的可行路径。