Total amount of the money distributed between employees of the enterprise according to quantity and quality of their work is called a wages fund. Labor costs are reflected in product cost. And as calculation of the labor costs which are directly connected with release of this production defines more exact calculation of prime cost, a salary both in planning and in the account it is accepted to subdivide into the main and additional.
Synthetic account of costs of production is kept on group of production accounts. The main production, Auxiliary production, Expenses according to the contents and operation of the equipment, Obshcheprizvodstvenny expenses, Braque in production, Expenses of future periods, Reserves of the forthcoming expenses.
The last stage in the accounting of finished goods is product sales. Process of a circulation of current assets of the enterprise comes to the end with product sales. The realized is understood as the finished goods shipped to the buyer to which payment funds for the settlement account completely came or are paid by cash.
Carry that which is paid to workers for hours worked to the main salary. Surcharges on price-work and time and bonus systems of compensation, extra charge for harmful working conditions, etc. are its part payment at the tariff rates, price-work quotations.
This sheet is only the approximate sheet of the accounting of a salary. The present sheet, besides, may contain columns: A position, the Remains of a salary, Charge for holiday, Calculations for social insurance, Trade-union contributions, etc.
At a straight line price-work payment of a salary is directly proportional to quantity of vyrabotny production or the performed work. Having increased a price-work quotation by development volume, determine the salary size.