Subject The article deals with the issues of formation and development of the accounting and control system for remuneration of staff in Russia. Objectives The paper aims to disclose the major stages of formation of information on the remuneration of staff in the accounting system based on the determination of key provisions put forward by the accountants in various periods of development of the domestic economic system. It also aims to identify the modern trends in accounting and control of labor costs and remuneration, taking into account the historical experience, current management practices and business tasks of economic entities. Methods I studied the works of specialists in the field of history, theory and practice of accounting and control of labor costs and remuneration. For the study, I used scientific methods of cognition, such as analysis and synthesis, comparative analysis, a systems integrated approach. Results I summarized the historical experience of the formation of thoughts in relation to account labor costs and remuneration. I show the problems of the accounting control system in the sphere of labor, motivation and reward. I ground approaches to the further development of theoretical bases of accounting and control of staff remuneration in commercial organizations and recommend forming a holistic view of staff remuneration in the accounting and control system based on the key principles that ensure the values sustainability. Conclusions I conclude that the further improvement of accounting and control of staff remuneration should be geared to the formation of integrated information on total compensation of employees, reflecting both financial and non-financial forms of remuneration. The information generated by the accounting system on labor cost and remuneration must meet the demands of all stakeholders: management, staff, shareholders, investors, lenders, etc., and serve as a basis for the formulation of management, financial and non-financial social reporting of the company. The results of the research can be used in the theoretical rationale and methodological development of the accounting and control system for remuneration of staff.
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