Home  Journals  International Accounting  47(245) - 2012 December

Institutional approach in accounting of labor cost

Available online: 21 December 2012

Subject Heading: Account problems

JEL Classification: 

In the article the institutional approach to the account as integrated model and as to the instrument of institutional interaction are revealed. This problem is considered concerning registration object - "costs of labor" and similar objects of the account in various registration systems. The comparison of registration objects is carried out: "costs of labor", "expenses (expenses) on compensation", "remuneration to workers" in systems of the accounting, tax, statistical accounting in domestic and international practice, and the features of identification are considered. In the article basic approach to formation of structure of expenses for labor in management accounting and registration group of expenses which can be based for analysts is presented.

Keywords: institutional approach, labor, accounting, tax accounting, statistical, management accounting, facilities accounting, labor costs, expenses (costs) for wages, salaries, employee benefits, group costs

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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