title: Ð£ÑÐµÑ Ð¸ Ð°ÑÐ´Ð¸Ñ ÑÐ°ÑÑ Ð¾Ð´Ð¾Ð² Ð½Ð° Ð¾Ð¿Ð»Ð°ÑÑ ÑÑÑÐ´Ð° Ð² ÑÐ¸ÑÑÐµÐ¼Ðµ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¿ÐµÑÑÐ¾Ð½Ð°Ð»Ð¾Ð¼ Ð² ÑÐ¾ÑÐ³Ð¾Ð²ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ "ÐÑÐ»Ð¾ÑÐ½Ð°Ñ â 1")
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 labor costs in the personnel management system in trade organizations (on the example of "Bakery â 1" Ltd)
Creators: name: ÐÐ°ÑÑÑÐ½ÐµÐ½ÐºÐ¾, 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: ÑÐ°ÑÑ Ð¾Ð´Ñ Ð½Ð° Ð¾Ð¿Ð»Ð°ÑÑ ÑÑÑÐ´Ð°
ÑÑÐµÑ ÑÐ°ÑÑ Ð¾Ð´Ð¾Ð²
Ð°ÑÐ´Ð¸Ñ ÑÐ°ÑÑ Ð¾Ð´Ð¾Ð²
ÑÐ¾ÑÐ³Ð¾Ð²ÑÐµ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸
ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¿ÐµÑÑÐ¾Ð½Ð°Ð»Ð¾Ð¼
Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ðµ Ð·Ð°ÑÑÐ°Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸
Ð·Ð°ÑÑÐ°ÑÑ Ð½Ð° Ð¿ÐµÑÑÐ¾Ð½Ð°Ð»
Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ ÑÐ°ÑÑ Ð¾Ð´Ð¾Ð² Ð½Ð° Ð¿ÐµÑÑÐ¾Ð½Ð°Ð»
labor costs
accounting of costs
audit of costs
trade organizations
personnel management system
determination of costs of organization
costs for personnel
optimization of personnel costs

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÐÐÐ Â«ÐÑÐ»Ð¾ÑÐ½Ð°Ñ â 1Â».
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ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ðµ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ¾-Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð±ÑÐ»Ð¾ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¾ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ ÐÐÐ Â«ÐÑÐ»Ð¾ÑÐ½Ð°Ñ â 1Â» Ð½Ð° ÑÑÐ½ÐºÐµ Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³Ð° Ð¸ Ð¿ÑÐ¸Ð³Ð¾ÑÐ¾Ð´Ð°.
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description: The object of study is Â«Bakery â 1Â» Ltd.
The purpose of the qualification work is to investigate the accounting and audit of labor costs in the personnel management system at Â«Bakery â 1Â» Ltd in order to decide on measures to optimize accounting and audit of labor costs.
Analysis of the modern documentary and scientific literature allowed studying the theoretical aspects of accounting and audit of labor costs in the personnel management system. The analysis revealed the basic concepts, principles and regulatory features of accounting and audit of labor costs in trade organizations.
Based on the economic and organizational analysis, the position of Â«Bakery â 1Â» Ltd was determined in the market of St. Petersburg and its suburbs.
Analysis of the accounting and audit of labor costs in Â«Bakery â 1Â» Ltd revealed problematic areas for personnel costs, among which were the premium part of the salary of cashiers and the spasmodic remuneration of secret buyers.
Measures were developed to optimize labor costs in the personnel management system for accounting and audit at Â«Bakery â 1Â» Ltd. The adoption of these measures should affect the reduction of labor costs for key personnel and the elimination of labor costs for secret buyers, which ultimately will give the company an increase in net profit.