Features of accounting settlements with personnel on payment of labor on the example of the State center for agrochemical service "Mordovsky"

The article discloses a method for accounting for settlements with staff on remuneration of the federal state institution «State Center for Agrochemical Service «Mordovian». The main accounts used by the institution, as well as accounting records, are considered. The indicators of labor productivity are calculated by FSBI «GTSAS «Mordovskiy» in order to establish the relationship between the level of wages and performance indicators. To establish the dependence, these indicators are given in dynamics, and the coefficient of production efficiency is also calculated.