FEATURES OF FINANCIAL INCENTIVES FOR EMPLOYEES IN THE PAYROLL ACCOUNTING SYSTEM
The main condition for the effective operation of an enterprise in a market economy is the correct organization of the personnel management system and accounting of payments to personnel for labor. The increasing role of the employee's personality is characteristic of personnel management. In the process of work, people use their knowledge, skills, practical experience, skills, thereby influencing the results of work. Undoubtedly, the availability of appropriate motivation affects the results of employees' work. The most common method of motivation in our country is material incentives. As part of the solution to the complex problem of remuneration, the heads of organizations should develop a system of material incentives and carry out widespread control over its implementation. The heads of large enterprises face the problem of developing an effective system of material incentives. The activity of any enterprise on the principles of full economic (commercial) calculation involves the use of a whole system of material interest for each employee. Motivation is a system of incentives and punishments, which is organized by the management of the enterprise, while ensuring the dependence of the welfare received by the employee on his personal labor contribution and capital. Labor incentives are a set of methods aimed at motivating the personnel of an organization. The choice of a set of methods and conditions for their application is carried out by the management of the enterprise in order to improve the efficiency of personnel and increase the financial results of the enterprise. This article discusses the features of incentives for employees of organizations, the types of bonuses and the grounds for them, as well as accounting for wages in the system of material incentives.