Удосконалення поточної класифікації витрат на оплату праці в системі обліку підприємства
Improvements to the Current Classification of Salary Expenses in the Accounting System of the Enterprise

Summary/Abstract: The article considers the existing classification of salary expenses in Ukraine. The analysis of the classifications of such costs in management and accounting is carried out. The article suggests approaches for improvement in the cost-accounting system for the respective enterprise features, which greatly facilitates the management of salary expenses and allows the search of reserves to reduce them.

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