ORGANIZATION OF ACCOUNTING AND ANALYSIS OF WAGES IN THE ENTERPRISE
Labor is the most important element of the production process and the main source of satisfaction of material and social needs of citizens. In any finished product living and materialized work is concentrated. Thanks to this combined work, material values are created. For their work, that is, the work performed, products manufactured, services rendered - the coworker earns a salary. Wages play the role of a set of remuneration, calculated in monetary units or in kind, that management pays to its employees for work actually performed, as well as for periods included in working hours. The organization of labor remuneration is an important component of the organization of labor in the enterprise, the employer must maintain records confirming the obligations to calculate wages and deductions from it. The remuneration system also covers the circumstances, payment procedure and amounts of compensable surcharges and allowances, conditions, payment procedure and amounts of incentive surcharges and allowances, and bonuses. Wages occupy a special place in the cost of production and technical products, and are crucial in industrial relations, as well as in the relationship between employees and management and the state.