Accounting of labor costs in budgetary institutions

The article is devoted to accounting of labor costs in budgetary institutions. The need to take into account the costs of labor is before every organization, regardless of its organizational and legal form. The peculiarities of labor remuneration, the structure of the system of labor remuneration for employees of budgetary institutions, the procedure for reflecting labor costs in accounting accounts and articles of COGGO are considered in the article, the notions of a budget institution and wages are given. Also, the article reveals the problems of accounting for labor costs, and gives recommendations on how to solve them.