title: Ð£ÑÐµÑ Ð¸ Ð°ÑÐ´Ð¸Ñ Ð¾Ð¿Ð»Ð°ÑÑ ÑÑÑÐ´Ð° Ð½Ð° Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¼ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ°Ð²Ð¾Ð´ ÐÐ°Ð³Ð½ÐµÑÐ¾Ð½Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Accounting and audit of salary at a manufacturing enterprise (on the example of Â«MagnetonÂ» J.S.CO.)
Creators: name: ÐÑÐºÐ¸Ð½Ð°, ÐÐºÐ°ÑÐµÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2019
Subjects: Ð¾Ð¿Ð»Ð°ÑÐ° ÑÑÑÐ´Ð°
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð°ÑÐ´Ð¸Ñ
Ð·Ð°ÑÐ°Ð±Ð¾ÑÐ½Ð°Ñ Ð¿Ð»Ð°ÑÐ°
ÑÐ¸ÑÑÐµÐ¼Ñ Ð¾Ð¿Ð»Ð°ÑÑ ÑÑÑÐ´Ð°
ÑÐ¾Ð½Ð´ Ð·Ð°ÑÐ°Ð±Ð¾ÑÐ½Ð¾Ð¹ Ð¿Ð»Ð°ÑÑ
Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ°
labor payment
accounting
audit
salaries and wages
labor payment systems
labor fund
financial audit

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð¾ÑÐºÑÑÑÐ¾Ðµ Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½Ð¾Ðµ Ð¾Ð±ÑÐµÑÑÐ²Ð¾ Â«ÐÐ°Ð²Ð¾Ð´ ÐÐ°Ð³Ð½ÐµÑÐ¾Ð½Â».
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description: The object of research is the open joint-stock company Â«MagnetonÂ». 
The purpose of the final qualifying work is the analysis of accounting and audit of labor payment in OJSC Â«MagnetonÂ».
As part of the final qualification work, the standard regulation of accounting and audit of labor payment was analyzed, the nature of salary and its form were investigated, labor payment systems were classified, the documentation of remuneration was presented, the characteristics of synthetic and analytical labor remuneration were presented, a methodology for audit of salary was developed. On the basis of accounting reports of OJSC Â«MagnetonÂ» the analyses of the financial and economic activity of enterprise was carried out. The organization of the accounting of salary in OJSC Â«MagnetonÂ» was investigated. 
When writing the work, the following research methods were used: When writing the work, the following research methods were used: the study and analysis of scientific literature, monitoring, documentation analysis, comparative analysis, analogy, classification, factor analysis, and economic-mathematical methods.
In the course of writing the final qualification work, an audit pro-gram of salary at the enterprise was developed, which was the basis of the audit at OJSC Â«MagnetonÂ». As a result of the audit, deficiencies in the accounting of salary at the enterprise were identified, and some measures were proposed to improve the accounting of salary in OJSC Â«MagnetonÂ».
Such measures include: to align the accounting of estimated liabilities on vacation pay in accordance with the norms of the current legislation on accounting; the introduction of additional analytical accounts in the context of government orders; revision of the approach to the organization of remuneration in the enterprise.