СОВРЕМЕННЫЙ ВЗГЛЯД НА СОДЕРЖАНИЕ ЗАТРАТ НА ПЕРСОНАЛ

Abstract

The content of personnel costs varies in accounting, taxation, statistics, and HR management. At the same time, for the implementation of management functions in relation to the costs of a commercial organization, an information array is needed. This array in modern conditions is formed in the integrated accounting or corporate accounting systems of commercial organizations. The article considers the composition and content of personnel costs from the point of view of an integral indicator, including the costs of attracting, remuneration, incentives, solving social problems, organizing work and improving working conditions. This differentiation allows you to manage not only the total amount of personnel costs, but also to justify its structure. The problems of new costs for Russian commercial organizations (for conducting a special assessment of working conditions, for organizing remote work, retraining of employees) were also studied