SHS Web Conf.
Volume 106, 2021III International Scientific and Practical Conference “Modern Management Trends and the Digital Economy: from Regional Development to Global Economic Growth” (MTDE 2021)
|Number of page(s)||9|
|Section||Digital Technologies in Socio-Economic Systems Management|
|Published online||18 May 2021|
Process-based approach to organizing the accounting of labor costs and motivation in the digital economy
State University of Management, Moscow, Russia
2 Belgorod State National Research University, Belgorod, Russia
3 Kuban State Technological University, Krasnodar, Russia
* Corresponding author: blizkeyRS@gmail.com
The article discusses the main risks of accounting for settlements with personnel in modern conditions, including those caused by significant changes in legislation, in terms of regulating the procedure for implementing expenses for labor remuneration. The authors systematized the main risks pursuant to a number of basic accounting criteria: purpose, order, content. The proposed approach, in contrast to the existing approaches, allows to quickly segment problematic risk areas of work in accounting. The article presents the characteristics of accounting procedures in the course of reflecting operations related to the accrual, retention and payment of wages, considering the conditions of digital transformation, where, in contrast to the existing approaches, the aspects of the influence of endo- and exogenous factors in the dynamics of the development of digital transformations are systematized. The content of IAS 19 Employee Benefits has been structured by different types of benefits. The criteria for recognizing the fact of remuneration are considered, a critical assessment of the classification and approaches to different types of remuneration in the context of noonomics is given.
© 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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