Methods for including labor costs in the organization's expenses

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In the conditions of the market and competition, the methods of including labor costs in the organization's expenses are of particular importance, since rational planning of personnel costs and the problems of finding ways to improve them play an important role in the financial and economic activities of organizations. Unlike other resources, labor relations include not only economic, but also social aspects, while affecting the interests of employers, employees and government agencies. Labor costs are exclusively individual for each enterprise or organization within the framework of the requirements of labor legislation. Consequently, the methods of their planning, regulation, accounting, control and analysis should be more clearly defined by such internal regulatory documents as the regulation on remuneration of labor, the collective labor agreement and the accounting policy of the organization. Nowadays, there is a need to find new ways and opportunities to reduce costs, improve accounting methods and manage the processes of cost formation. The article discusses the issues and methods of including labor costs in the organization's expenses. Attention is focused on identifying problems in this area and finding solutions to them.

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Inclusion, organization, payment, method, expenses, labor

Короткий адрес: https://sciup.org/170183443

IDR: 170183443   |   DOI: 10.24412/2411-0450-2021-5-1-113-116

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