The article gives a brief assessment presented in the economic literature, methodological approaches to the analysis of wages at the enterprise. The authors propose a theoretical and methodological approach to the analysis of the wage bill, which includes an analysis of the level of wages, as well as cost and standard methods of analysis of wage fund, based on the use of a value added as a result of the activities of the enterprise.
Keywords: analysis, payroll fund, specific consumption, wages, wages ratio, value added
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