ОСОБЛИВОСТІ АНАЛІЗУ ОРГАНІЗАЦІЇ ВИТРАТ НА ОПЛАТУ ПРАЦІ

Abstract

The article is devoted to the organization of accounting processes for the payment of wages, conducting analytical measures to assess the state of the calculation of wages, the effectiveness of the use of wage funds, and the identification of reserves for the material stimulation of employees. An analysis of the calculation of wages and mandatory payments was carried out. A comparison of different pay systems at the enterprise was also made. Accounting processes are associated with the processing of a significant number of primary documents and personal information of the employee, requiring significant efforts to prevent errors and promptness in reflecting changes in the number of employees and worked shifts, addition of personal information, legislative adjustments on the accounting of wages and their accruals, adoption of operational decisions on financial incentives for employees. This direction is mandatory at every enterprise and occupies one of the main places in the accounting system at every enterprise. It is important for an accountant to know the basics of labor legislation, to monitor the correct application of the approved tariff rates and salaries by managers, to fill out primary documents on time worked, production, and to have documents confirming the right to additional payments for time not worked. Wages are in the center of attention of various interested parties – employees, owners, tax authorities, trade unions, government structures. For each of the parties, the value of wages is estimated differently, but the slowness of accrual and retention affects the interests of all. Many authors put the problem of accounting for wages in the main place among other aspects of the accounting system. Wages are the most important means of increasing the interest of workers in the results of their work, their productivity, increasing the volume of manufactured products, improving their quality and assortment. Labor costs are one of the components of the cost of finished products and services. The assessment of the dynamics, composition and structure of the wage fund at the enterprise includes the calculation of absolute and relative deviations of the actual value of the wage fund from the planned one, as well as a comparison of the hourly, daily and monthly wage fund. This makes it possible to detect overspends of the wage fund both in terms of personnel as a whole and in individual categories.