title: ÐÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ Ð¸ Ð°ÑÐ´Ð¸Ñ ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ Ð¿ÐµÑÑÐ¾Ð½Ð°Ð»Ð¾Ð¼ Ð¿Ð¾ Ð¾Ð¿Ð»Ð°ÑÐµ ÑÑÑÐ´Ð° Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ ÑÐ¸ÑÑÐ¾Ð²ÑÑ ÑÑÐ°Ð½ÑÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¹
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 settlements with staff on remuneration in the context of digital transformations
Creators: name: ÐÐ°Ð²Ð»ÐµÑÐ±Ð°ÐºÐ¾Ð²Ð°, Ð¢Ð°ÑÑÑ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: 2020
Subjects: ÑÑÑÑ
Ð°ÑÐ´Ð¸Ñ
Ð¾Ð¿Ð»Ð°ÑÐ° ÑÑÑÐ´Ð°
ÑÐ¾Ð½Ð´ Ð·Ð°ÑÐ°Ð±Ð¾ÑÐ½Ð¾Ð¹ Ð¿Ð»Ð°ÑÑ
ÑÐ¸ÑÑÐµÐ¼Ñ Ð¾Ð¿Ð»Ð°ÑÑ ÑÑÑÐ´Ð°
Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ°
ÑÐ¸ÑÑÐ¾Ð²Ð°Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ°
account
audit
salary
salary fund
systems of compensation
auditing
digital economy

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Ð°Ð³Ð½Ð¸ÑÂ». 
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description: The object of the study is PJSC "Magnit".
The purpose of the final qualification work is to develop a set of measures to improve accounting settlement with staff on remuneration in a trade organization including technological innovations.
To achieve the designated purpose of final qualifying work the following tasks: to identify the theoretical and methodological aspects of organization of accounting and audit remuneration; to consider systems and forms of remuneration, documentation, organization of accounting of remuneration; to conduct an analysis of audit of calculations with the personnel on payment; to identify the features of the account of calculations on payment in PJSC "Magnit"; to develop recommendations to audit and improve accounting practices on wages.
The following research methods were used to solve the tasks: statistical observation, monitoring, comparative analysis of results, generalization, mathematical processing of data, horizontal and vertical analysis; analysis of coefficients.
The author gives a brief description of PJSC "Magnit", presents an analysis of the financial and economic activities of the organization.
The study identified problematic issues related to employee payroll. Recommendations are given to eliminate errors identified during the audit, as well as to improve the current practice of accounting for remuneration.