Бухгалтерський облік, контроль і аналіз заробітної плати персоналу підприємства за матеріалами ПАТ «Куп’янський молочноконсервний комбінат»

Abstract

The analysis of development trends consists in substantiating the structure of the wage fund as the basis of the organization and methodology of wage accounting and control and analysis of the components of the wage fund at PJSC "Kupyansky Milk Canning Plant". Based on the results of the research, proposals were formulated for improving the accounting and auditing of personnel wages at the researched enterprise. Remuneration must correspond to working conditions, difficulty of execution and other factors of the enterprise. Creation of a motivational environment at the enterprise primarily through ensuring the dependence of the employee's remuneration on the results achieved by him.