RECOMMENDATIONS FOR ACCOUNTING CALCULATIONS FOR LABOR PAYMENT DURING SEASONAL WORK

Abstract

Remuneration for work in accordance with the complexity of the work, quality, and quantity is wages. The subject of the study is the lumber production activities of a specific enterprise. The purpose of the study is to improve the accounting of settlements with personnel for wages, taking into account the specifics of the enterprise. The presented methodology and approaches to improvement may be useful to managers and accountants of commercial organizations. During the research process, the following research methods were used: analysis, observation, generalization and classification of information, empirical methods, formalization, specification, analogy. The practical significance of the research results is that the use of the developed recommendations will help improve the organization of accounting for settlements with personnel for wages at enterprises associated with the seasonal nature of work. The recommendations presented in the article can be used when delivering lectures and seminars on financial accounting.