Consideration of remuneration

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Introduction 3
Chapter 1. Theoretical basis of accounting and payroll 5
1.1.Ponyatie and essence of wages 5
1.2.Dokumentalnoe clearance and settlements with the personnel on payment 12
1.3. Analysis of payroll 18
Chapter 2. Recording and analysis of payroll LLC "Unilever Rus" 26
2.1. Brief description of the company LLC "Unilever Rus" 26
2.2. Documentation and settlements with the personnel on payment 37
2.3. Analysis of the remuneration system 41
2.4. Directions of perfection of the account and the use of payroll 53
Conclusion 59
References 61
Applications 64

Additional information

The relevance of the chosen topics will be determined by the fact that, historically, many Russian enterprises cumbersome and confusing system of remuneration is not allow to control expenses on the personnel and motivation of staff in accordance with business goals. As a result, the chiefs lose one of the most important tools in the solution of current issues such as high turnover rate, the uncontrolled growth of payroll, the lack of connection between performance and pay.
The problem of choosing the pay system is always important for leaders, who on their part are trying to get the highest profit at the lowest cost, placing a huge number of responsibilities on a small staff. Employees for its part is having confidence in a stable salary, making a minimum effort to work. In the end be dissatisfied both parties, and the employee and the Manager. The employee is dissatisfied with their salaries, and the head results.
How to pay for the result of the interests of each Director of the company, and how to track results. In this case, a universal system of payment it is impossible to pick up, as the labour everyone´s motives are different, again a very small percentage of managers applies an individual approach to the calculation of wages for each individual employee, as is customary, for example, in Western countries, where every employee gets a salary, which he is worthy.
To develop a more or less perfect system of remuneration of enterprises is required, first, years, and secondly, the efforts and desires of the leaders. Nevertheless, if all these components are systemic and targeted activities to build a transparent, fair and comprehensive pay system allows the company in the future:
- to ensure the possibility of replication of the system of compensation due to the unification of payment mechanisms and standardization activities;
- improve handling costs for wages;
- to maintain the loyalty of employees;
- liaise reward employees with their place in the company, contribution to the achievement of results and performance of the company.
The aim of the thesis is the analysis of the study of the features of the account of calculations on payment of labour.
On the basis of objective define a number of tasks:
1.To reveal the theoretical basis of calculations on payment of remuneration in the enterprise.
2. To analyze the wage system at the particular enterprise of Omsk
3. To develop a series of measures on improvement of the remuneration system on the basis of identified problems.
The monitoring object is the limited liability Company "Unilever Rus"
The subject of study of the system of remuneration in the company "Unilever Rus".
In the process of writing the thesis were used textbooks and manuals on the theory of the "Economics of organization", article in majors leading publications, the financial statements of the company.
Structure of the thesis consists of two chapters. The first Chapter describes the concepts and the features of payroll in the company. In the second Chapter the analysis of the remuneration system in the company "Unilever Rus", and suggested measures to improve the accounting of pay and calculated their effectiveness


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