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Accounting and analysis of settlements with employees on wages in LLC "East Siberian plant of reinforced concrete structures"

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Размещено: 20.02.2020
В работе раскрыты природа и роль заработной платы.Всемирный опыт развития системы начисления заработной платы. Теоретические основы расчета заработной платы.Современная практика расчета заработной платы в ООО " Восточно-Сибирский завод железобетонных конструкций". Анализ расчета заработной платы в ООО " Восточно-Сибирский завод железобетонных конструкций, Предложения по совершенствованию системы оплаты труда в ООО " Восточно-Сибирский завод железобетонных изделий". Работа защищена в Tianjin University of science and technology (Китай, город Тяньцзынь) в 2019 году. На "5"

Accounting for labor and wages rightfully occupies a Central place in the entire accounting system of the enterprise, which is the relevance of the topic. Labor accounting should provide operational control over the quantity and quality of work, the use of funds included in the wage Fund and social payments. In this thesis the following goals were considered and fulfilled: - studied and systematized modern regulations governing the issues of remuneration - studied the analysis of the organization and payroll - the order of calculation of means for compensation is investigated - the synthetic and analytical accounting of calculations on compensation, correctness and truthfulness of reflection in accounting of operations of charge of a salary, other payments and deductions from the added payments is studied - studied the procedure for documenting the employment relationship and accounting for payroll of the employees of LLC " East Siberian factory of reinforced concrete structures» To achieve the goals of this thesis were set and completed the following tasks: - defined the meaning of remuneration; - considered the existing forms and systems of remuneration; - accounting of calculations on compensation, charge and deduction of the salary of workers at the concrete enterprise is considered; - the analysis of calculations on compensation at the investigated enterprise is carried out; The object of study was chosen LLC " East Siberian plant of reinforced concrete structures» The subject of study are the forms and systems of wages used in LLC " East Siberian plant of reinforced concrete structures»

CONTENTS 1 The nature and role of wages in the economy 1.1. Determination of wages 1.2. Opinions of economists on wages 1.3. Function of wages 2 World experience of development of systems of labor 2.1. The need for knowledge of international experience for payroll 2.2. Wage principles in the United States 2.3. Wage principles in Japan 2.4. Wage principles in Western European countries 3 Methodical bases of calculations on a salary with workers 3.1. Legal and regulatory framework for payroll accounting 3.2. Types, forms and systems of remuneration 3.3. Document management system for payroll calculations with employees 4 Current practice of calculating wages in LLC "East-the Siberian factory of reinforced concrete structures" 4.1. Organizational and economic characteristics of the enterprise 4.2. Payroll in the LLC 4.3. Analytical and synthetic account of calculations on payment 5 Analysis of the settlement of compensation on the example of LLC " East-the Siberian factory of reinforced concrete structures 5.1. Goals and objectives of payroll analysis 5.2. Analysis of calculations with the personnel on compensation in LLC "East-the Siberian factory of reinforced concrete 5.3. Proposals for improving the remuneration system in the LLC "East-the Siberian factory of reinforced concret Conclusion References Acknowledgements
Список литературы

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Отрывок из работы

This table 5-1 indicate the following: in the reporting period, the wage Fund of the organization increased in absolute terms by 9994 thousand rubles compared to the planned indicators provided by the planning and economic Department of LLC "East Siberian plant of reinforced concrete structures". The relative decrease in the wage Fund amounted to 342.3 thousand rubles, i.e. the growth of the wage Fund relative to the planned values is caused by an increase in sales volumes. Analysis of the level and dynamics of the average monthly wage The level and dynamics of the average monthly wage depend on the size of the dynamics of hourly (daily) wages, as well as on the degree of use of working time during the year. The data presented in figure 5.2 allow us to analyze the impact on the payroll of changes in the number and average monthly salary. From table 5.2 it follows that the overall growth of the actual average wage of employees in 2018 compared to 2017 amounted to 531.2 rubles or 1.06%. At the same time, the average salary of employees decreased by 28.5 rubles or 0.1%. The growth of the average annual salary is ensured by increasing the average daily salary of one employee by 2.9 rubles, due to an increase in the number of work outs by 0.8 days.
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