Analytical Support for Calculations of Wages and Incentive Payments to Academic Staff at Higher Education Institutions

The article is dedicated to the exploration of analytical support for calculations of wages and incentive payments to the academic staff of higher education institutions. A methodology has been developed to analyse calculations of wages and incentive payments to academic staff. The analytical block for calculations of wages to academic staff includes the analysis of the structure and dynamics of academic staff, the assessment of academic load completion and the use of individual working time, and an analysis of the wage fund. The analytical block for calculations of incentive payments to academic staff comprises the analysis of social support expenses and an analysis of the motivational impact of incentive payments on enhancing potential. Tabular forms and indicators have been proposed for the blocks of the developed methodology.