Problems of the organization of account of calculations on payment of labor at the enterprise

The issues of organizing settlements with staff on remuneration in an organization are the basis of social and labor relations of employees, employers and the state, which have an impact on the efficiency of labor resources management in general. Theoretical and practical aspects of the issue of payroll calculations are relevant, since wages are one of the most difficult economic categories. In addition, labor remuneration is one of the factors for the effectiveness of an organization’s activities, since the amount of payroll payable, the timeliness and completeness of settlements with employees affect the quality of work of employees and the amount of expenses of the organization. At any enterprise, this section of accounting is compulsory; it is rather complicated and time consuming. That is why issues related to the organization of payroll accounting require in-depth research, since their resolution in turn will have a positive impact on the formation of reliable information about calculations for the remuneration of employees.