facility

In the article the problem of accounting policies of work-in-progress are researched.
Work-in-progress is one of the key objects of accounting because it directly influence on
financial position and financial results of enterprise. Despite the possibility of using
alternatives in accounting and reporting, the problem of accounting policies of work-in-
progress becomes relevant.
In the article theauthors’suggestions in part of isolatingelementsof accounting
policiesregardingwork in progress are summarized. Due attentionis given toestimation of

The role and importance of wages in the public and socio-economic development and the
necessity to improve accounting as the basic information system that provides for the
formation of information resources in order to manage the system of remuneration. The
essence of wage and its impact on accounting, set difference and relationship between the
concepts of “wages” and “salary” defined objects and elements of payroll principles and
criterion of perfection, the essence of which lies in the complex systematic approach that