DEVELOPMENT OF SOFTWARE FOR PERSONNEL ACCOUNTING AND PAYROLL CALCULATION: TECHNICAL PRINCIPLES AND INDUSTRY ADAPTATION

Abstract

The article is devoted to the analysis of technical principles for creating specialized software systems for automating personnel accounting and payroll calculation in the context of the digital transformation of the economy. The purpose of the study is to systematize architectural approaches to the development of HR-ERP systems and to determine the criteria for their adaptation to the specifics of different industries and scales of organizations. The work uses methods of system analysis, a structural-functional approach, comparative research, and generalization of practical experience in using an internally developed HR system. The results of the study demonstrate that an effective HR-ERP system is based on a four-level architecture that integrates the level of centralized data storage, the level of business logic with calculation algorithms and workflow, the level of user interface, and the level of integration with other corporate systems. It was found that individually developed systems provide a significantly higher level of compliance with the specific business processes of the organization compared to the adaptation of typical solutions, which is critically important for enterprises with a complex organizational structure, non-standard remuneration systems, or specific industry requirements. Key functional modules were analyzed: electronic employee profiles with employment history, automated working time tracking with integrated access control systems, a payroll calculation module that takes into account taxes and deductions, automated generation of tax and regulatory reports in accordance with Ukrainian legislation, and personalized analytical dashboards for HR management. The implementation of a custom-designed system has reduced manual labor in processing personnel data, increased the accuracy of payroll calculations, accelerated the preparation of mandatory reports, and generally increased the efficiency of HR departments. The practical significance of the work lies in the formation of a conceptual model for building adaptive HR software with role-based access differentiation and a multi-level audit system, which can be used in the design of personnel management systems in various sectors of the Ukrainian economy.