The format of internal reporting on the cost of labor resources of a commercial organization

Abstract

Purpose: the article aims to reveal the problems of estimating the cost of human resources from the point of view of the accounting approach. Here we reveal not only the option of monetary assessment of labor resources for inclusion in the internal reporting of the organization, but also the template of internal reporting as such. In addition, the article discusses the aspects of the modification of accounting records on the accounts of accounting for the accrual of wages and other remuneration. Discussion: in order to solve the identified problems, the authors conduct a critical review of existing approaches to assessing the cost of human resources and put forward an independent position. They propose a variant of filling the articles in the internal format of reporting on the cost of labor resources, which combines the positions of accounting and personnel accounting. The logic of the reasoning is completed by the need to use additional accounting accounts to reflect the indicators that form information about the accrual of basic and additional wages, material incentives. Results: the authors developed a form of internal report on the cost of the organization's labor resources, which not only helps to optimize management decision-making, but also to observe in a concentrated form the costs associated not only with the payment of labor and payments of taxes and insurance premiums, as well as the costs of maintaining and servicing personnel. The authors proposed to introduce management accounts to reflect the accounting of labor costs and staff maintenance, accounting records on accounts and an internal accounting register that allows you to obtain summary information of accounting and tax accounting.