Features of the organization of settlements with personnel on remuneration at the enterprise

М. N. Smagina () and О. A. Nazami ()

Scientific notes of the Russian academy of entrepreneurship, 2025, vol. 23, issue 4

Abstract: This article discusses the features of the organization of accounting for settlements with staff on remuneration. The authors’ publications on the issue of payroll for employees are investigated. The main indicators that allow us to assess the dynamics and structure of payroll expenses, as well as the efficiency of the use of labor resources, are presented. At the same time, the analysis of labor costs involves the calculation and evaluation of a system of indicators characterizing the formation and distribution of the wage fund, the social benefits fund, allowing to assess the level of use of the working time fund, the impact of personnel costs on the dynamics of profitability and the effectiveness of the enterprise.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:cvt:journl:y:2025:id:1084

DOI: 10.24182/2073-6258-2024-23-4-14-19

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