ISSUES OF ORGANIZING PAYROLL ACCOUNTING IN A MANAGEMENT FORMAT

Labor costs represent one of the fundamental items of expenditure for any enterprise. Effective management of these costs through a competent payroll accounting system is a key element of management accounting, which, in turn, helps to increase the financial stability of the company, optimize operating costs and increase profits. The basis for this process is payroll accounting, which provides systematization and analysis of employee benefit data. This accounting allows not only to record the actual costs, but also to conduct a detailed analysis of them, identifying trends and factors affecting the level of labor costs. In this article, the authors identify the key aspects of wage accounting within the framework of a comprehensive accounting system for business activities of enterprises focused on information and analytical support of management processes.