Open AccessMethodological recommendations for the analysis of the wage fund at the enterprise
Author(s) -
T O Shlepneva,
I V Maizel
Publication year - 2021
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/751/1/012175
Subject(s) - remuneration , payroll , wage , payment , context (archaeology) , accounting , legislation , business , work (physics) , human resource management , control (management) , quality (philosophy) , actuarial science , economics , finance , labour economics , management , mechanical engineering , paleontology , philosophy , epistemology , political science , law , biology , engineering
All the results of the company’s economic activity depend on the effective use and management of human resources. The exchanged benefit for the use of these resources is wages, so the analysis of the effectiveness of the wage fund is an urgent topic and is among the most important regular analytical tasks of the company’s management. The lack of control over the effectiveness of payments to staff for remuneration leads to its misuse and can affect the efficiency and quality of staff work, ultimately worsening the economic condition of the organization. This study will allow us to analyze the procedure for calculating wages and related payments, which are regulated by the legislation of the RF; critically evaluate the accounting of payroll calculations in the context of synthetic and analytical accounting, and on the basis of the research done, identify ways to improve the accounting system that provides management personnel with the information necessary for making management decisions on which all the results of the company’s economic activity depend.