Research of ways to improve labor accounting and its payment on the example of PJSC "Elektrovypryamitel"

This article deals with the proposals for improving the accounting of labor and its payment in the largest Russian electrical engineering company PJSC “Elektrovypryamitel”. In this article are noted the main drawbacks in the organization of labor accounting and its payment at the research enterprise, related to the registration of primary documentation and control over its preparation. In this article are discussed the need to develop a workflow schedule to improve the efficiency of the work performed. It gives a detailed analysis of the characteristic features of the system of key performance indicators (KPI) that allows you to evaluate the effectiveness of each employee and is focused on achieving the desired results. In conclusion the authors offer to conduct more detailed accounting with consideration of individual subaccounts of main account 70 “Employee benefits”. Also we recommend a consolidated analytical accounting register that is formed in the context of all forms of remuneration and reflects data on payments and benefits in accordance with IAS 19 “Employee benefits”.