| Issue |
SHS Web Conf.
Volume 93, 2021
3rd International Scientific Conference on New Industrialization and Digitalization (NID 2020)
|
|
|---|---|---|
| Article Number | 03002 | |
| Number of page(s) | 7 | |
| Section | Modern Management Technologies and the Development of Knowledge-Intensive Activities | |
| DOI | https://doi.org/10.1051/shsconf/20219303002 | |
| Published online | 12 January 2021 | |
Refined Classification of Personnel Costs with the Allocation of an Additional Classification Feature
Saint Petersburg State University of Economics, 191023 Saint Petersburg, Russia
* Corresponding author: kuritsyna@bk.ru
This article is devoted to the analysis of approaches to the classification of personnel costs. Based on the analyzed material, a conclusion has been made about different approaches to accounting for personnel costs, as well as their incomplete classification. The authors attempted to create a refined classification of personnel costs with the allocation of an additional classification feature based on the theory of personnel logistics.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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