Accounting for Wage Calculations and Development of a New Bonus System for Employees

Accounting for wage calculations is one of the key and time-consuming areas of accounting for an organization. This is due to the need to process data in a timely and accurate manner, while respecting the legislation of the Russian Federation. Accounting for wage calculations allows you to systematize information about employee payments for work done and, based on this information, conduct and present the necessary analytics to both internal and external users. One of the important factors of the company's economic stability is the human resource. Due to the high-quality activity of employees, the economic indicators of the enterprise are growing. In order to motivate an employee to achieve the final result and fulfill the strategic goals of the company, a fair remuneration system is necessary. This system should be clear, clear and economically sound. The purpose of this work is to study the accounting procedure for remuneration, as well as to analyze existing bonus accruals and develop proposals to improve the bonus system in Sintek LLC. Within the framework of this goal, the following tasks were set: - consider the economic essence of wages; - to study the regulatory regulation of accounting for wage settlements in the Russian Federation; - to study the concepts related to motivation and stimulation of work activity, as well as bonuses; - consider accounting for payroll calculations in Sintek LLC; - to analyze key financial indicators, to draw a conclusion about the current financial stability of the enterprise; - to conduct an analysis of labor resources and FOT, to assess staff turnover; - analyze the existing bonus system in Sintek LLC; - to develop proposals for improving the bonus system at Sintek LLC; - to test the new bonus system. As a result of the study, accounting for wage calculations in Sintek LLC was considered, recommendations were developed and proposed to improve bonuses for production results for employees performing work on business trips at customer facilities. The practical significance of this work lies in the fact that the organization can take advantage of the proposed changes and further integrate them into the bonus system.