Payroll accounting

Overview
Introduction
Rationale of the research
Aim & objectives of the research
Research subject & object
Research methods
Theoretical background
Conclusion
References

Rationale of the research
The standard of living of the population depends on their earnings. For the majority of people, wages are the main source of income. Issues related to wages, including their size, method of accrual and form of payment, deductions from wages and others, are among the most relevant for both employees and employers. Wages are one of the key items in the costs of the enterprise, analysis and optimization, which will reduce the costs of the organization.

Aim & objectives of the research
Aim: Generalization of theoretical provisions and consideration of payroll accounting issues on the example of JSC PO Sever.
Objectives:
- to reveal the economic essence of wage accounting;
- to determine the organizational and economic characteristics of JSC Po "North";
- to describe the current state of wage accounting;
- to analyze the labor force of JSC PO Sever
- to offer measures to improve accounting in JSC PO Sever

Research subject & object
The object of the study is the salary in JSC PO Sever
The subject of the study is the payroll accounting system

Research methods

Theoretical background
Adam Smith 05.06.1723 – 17.07.1970
David Ricardo 18.04.19772 – 11.09.1983

Theoretical background
Karl Heinrich Marx 05.05 1818 – 14.03.1883

References
Bychkova S., Badmaeva D., Buhgalterskij uchet i analiz: uchebnoe posobie. Standart tret'ego pokoleniya. – SPB.: Piter, 2016. 512 s.
Mislavskaya N. A., Polenova S. N. Buhgalterskij uchet: uchebnik. M.: Izdatel'sko-torgovaya korporaciya «Dashkov i K», 2017. 592 s.
Safonova M. F., Yasmenko G. N. i dr.; Buhgalterskij uchet i audit: Uchebnoe posobie / YU. pod redakciej YU. I. Sigidova i G. N. YAsmenko. – M.: INFRA-M, 2016. 407 s.