Problems and challenges of managerial accounting of wages in non-profit organizations

Management accounting is an essential element of the financial management system in any organization, including non-profit organizations. Despite the lack of profit-making goals, non-profit organizations conduct complex administrative and financial activities that require strict cost control, including payroll. This process includes not only accounting for salary costs, but also optimizing these costs, complying with regulatory requirements, improving labor efficiency, and ensuring transparency of work before founders, donors, and government agencies. Human resources are a critically important resource in the structure of non-profit organizations, which is due to the peculiarities of their activities, mainly focused on the provision of various types of social services. The peculiar conditions of functioning of non-profit organizations determine a number of conditions for the management accounting of wages. This article examines current challenges and problems in the activities of non-profit organizations and the possibilities of management accounting as an expanded source of information adapted to the needs of various users.