title: Ð£ÑÑÑ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· 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 Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ Ð¿Ð¸ÑÐ°Ð½Ð¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÑÑ ÐºÐ¸ÑÑÐµÐ½Â»)
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 analysis of labor payment costs in the personnel management system in food organizations (on the example of âNew kitchenâ LCC)
Creators: name: ÐÑÑÐ»ÑÐ³Ð°ÑÐ½Ð¾Ð²Ð°, Ð­Ð»Ð»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: 2020
Subjects: Ð¾Ð¿Ð»Ð°ÑÐ° ÑÑÑÐ´Ð°
ÑÑÑÐ´Ð¾Ð²ÑÐµ ÑÐµÑÑÑÑÑ
ÑÑÑÑ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·
payment of labor
labor resources
accounting and analysis

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«Ð£ÑÑÑ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· 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 Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ Ð¿Ð¸ÑÐ°Ð½Ð¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÑÑ ÐºÐ¸ÑÑÐµÐ½Â»)Â». 
ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ð¼ Ð¸ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ð¼ Ð°ÑÐ¿ÐµÐºÑÐ°Ð¼, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐ¼ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸ÑÐ¼ Ð¿Ð¾ ÑÑÐµÑÑ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ñ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð² Ð½Ð° Ð¾Ð¿Ð»Ð°ÑÑ ÑÑÑÐ´Ð° Ð¿ÐµÑÑÐ¾Ð½Ð°Ð»Ð° Ð¸ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ñ ÑÑÐ´Ð° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ»ÑÑÑÐµÐ½Ð¸Ñ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¾Ð¿Ð»Ð°ÑÑ ÑÑÑÐ´Ð°.
ÐÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð½Ð¾Ð¹ ÑÐµÐ»Ð¸ Ð±ÑÐ»Ð¸ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸:
1. ÐÐ·Ð½Ð°ÐºÐ¾Ð¼Ð¸ÑÑÑÑ Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ð¼ ÑÐ¾Ð´ÐµÑÐ¶Ð°Ð½Ð¸ÐµÐ¼ Ð·Ð°ÑÐ°Ð±Ð¾ÑÐ½Ð¾Ð¹ Ð¿Ð»Ð°ÑÑ.
2. Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ, Ð²Ð¸Ð´Ñ Ð¸ ÑÐ¾ÑÐ¼Ñ Ð¾Ð¿Ð»Ð°ÑÑ ÑÑÑÐ´Ð°.
3. ÐÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÑÑ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÑ ÐÐÐ Â«ÐÑÑ ÐºÐ¸ÑÑÐµÐ½Â».
4. ÐÑÐ¾Ð²ÐµÑÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÑÑÐ´Ð¾Ð²ÑÑ ÑÐµÑÑÑÑÐ¾Ð² ÐÐÐ Â«ÐÑÑ ÐºÐ¸ÑÑÐµÐ½Â».
Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð¿Ð¾ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¾Ð±ÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¿Ð¸ÑÐ°Ð½Ð¸Ñ ÐÐÐ Â«ÐÑÑ ÐºÐ¸ÑÑÐµÐ½Â». Ð ÑÐ¾Ð´Ðµ ÑÐ°Ð±Ð¾ÑÑ Ð±ÑÐ»Ð¸, Ð²Ð¾-Ð¿ÐµÑÐ²ÑÑ, Ð¸Ð·ÑÑÐµÐ½Ñ Ð¸ ÑÐ¾Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ñ ÑÐ°Ð·Ð»Ð¸ÑÐ½ÑÐµ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¿Ð¾Ð´ÑÐ¾Ð´Ñ Ðº Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ñ Ð¿Ð¾Ð½ÑÑÐ¸Ð¹ Â«Ð¾Ð¿Ð»Ð°ÑÐ° ÑÑÑÐ´Ð°Â» Ð¸ Â«Ð·Ð°ÑÐ°Ð±Ð¾ÑÐ½Ð°Ñ Ð¿Ð»Ð°ÑÐ°, Ð±ÑÐ»Ð¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ñ Ð¿Ð¾Ð´ÑÐ¾Ð´Ñ ÑÐ°Ð·Ð½ÑÑ Ð°Ð²ÑÐ¾ÑÐ¾Ð² (ÐºÐ°Ðº Ð¾ÑÐµÑÐµÑÑÐ²ÐµÐ½Ð½ÑÑ, ÑÐ°Ðº Ð¸ Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½ÑÑ) Ð¸ Ð²ÑÐ´ÐµÐ»ÐµÐ½Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÑÐ½ÐºÑÐ¸Ð¸ Ð·Ð°ÑÐ°Ð±Ð¾ÑÐ½Ð¾Ð¹ Ð¿Ð»Ð°ÑÑ Ð² ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÑ ÑÑÐ»Ð¾Ð²Ð¸ÑÑ.
Ð¡ ÑÐµÐ»ÑÑ Ð¾ÑÐµÐ½ÐºÐ¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð±ÑÐ»Ð¸ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð½Ð° ÐºÐ¾Ð½ÐµÑ 2019 Ð³Ð¾Ð´Ð°. ÐÐ¾ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ð¼ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð±ÑÐ» ÑÐ´ÐµÐ»Ð°Ð½ Ð²ÑÐ³Ð¾Ð´ Ð¾ Ð²ÑÑÐ¾ÐºÐ¾Ð¼ ÑÑÐ¾Ð²Ð½Ðµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸, Ð±ÑÐ»Ð° Ð¿ÑÐ¾ÑÐ»ÐµÐ¶ÐµÐ½Ð° Ð¿Ð¾Ð»Ð¾Ð¶Ð¸ÑÐµÐ»ÑÐ½Ð°Ñ ÑÐµÐ½Ð´ÐµÐ½ÑÐ¸Ñ ÑÐ²ÐµÐ»Ð¸ÑÐµÐ½Ð¸Ñ Ð¾Ð±ÑÐµÐ¹ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸ Ð°ÐºÑÐ¸Ð²Ð¾Ð² Ð¿ÑÐ¸ Ð¾Ð¿ÐµÑÐµÐ¶Ð°ÑÑÐ¸Ñ ÑÐµÐ¼Ð¿Ð°Ñ ÑÐ¾ÑÑÐ° ÑÐ¾Ð±ÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð°.
description: Theme of final qualification work: âAccounting and analysis of labor costs in the personnel management system in catering (on the example âNew kitchenâ LCC)|â. 
This work is devoted to theoretical and practical aspects, as well as the main provisions for the accounting and analysis of staff costs and the identification of a number of recommendations for improving pay optimization. 
To achieve this goal, the following tasks were identified: 
1. Get acquainted with the economic content of wages.
2. Consider systems, types and forms of remuneration.
3. Analyze the organizational and economic characteristics of New Kitchen LLC.
4. Carry out an analysis of the labor resources of New Kitchen LLC.
The work was carried out on the organization of public catering of New Kitchen LLC. In the course of the work, firstly, various theoretical approaches to the definition of the terms âwagesâ and âwagesâ were studied and compared, the approaches of various authors (both domestic and foreign) were investigated and the main functions of wages in modern conditions were identified. 
In order to assess the organization's performance, we analyzed the indicators of financial statements and the financial condition of the company at the end of 2019. Based on the results of the analysis, benefits were made about the high level of financial stability of the organization, a positive trend was observed in the increase in the total value of assets with faster growth rates of equity.