ANALYSIS OF PAYROLL PLANNING AS AN EXPENSE OPTIMIZATION TOOL
The task of any economist is to justify the amount of costs necessary to fulfill the goals set for the enterprise. Focusing on the desired result of production and economic activity, and taking into account the limited time and material resources, a cost estimate is made in the context of elements reflecting the cost of manufactured products (works, services). In the total amount of expenses, wages occupy a significant share. This article discusses one of the methods of analyzing the effectiveness of personnel costs.