СОВЕРШЕНСТВОВАНИЕ УЧЕТА, АНАЛИЗ И АУДИТ ОПЛАТЫ ТРУДА И СОЦИАЛЬНЫХ ВЫПЛАТ ОРГАНИЗАЦИИ

Аннотация

This article deeply studies the issues of improving accounting, financial analysis and audit processes for wages and social benefits in organizations. The formation of the wage fund, its classification, mechanisms for calculating taxes and mandatory deductions, the current procedure for calculating compensation payments to employees and social benefits are scientifically analyzed. The article develops a system of analytical indicators to assess the effectiveness of using the wage fund, and approaches are presented to determine the ratio between labor productivity and wages. Also, based on international and national audit standards, the correctness of the calculation of wages and social benefits, the validity of documents, the fulfillment of tax obligations and the adequacy of internal control are assessed. As a result of the study, practical proposals and recommendations were developed on the introduction of electronic accounting systems, strengthening internal audit, optimizing the motivational model of labor payments and increasing transparency. 2 9 7 International scientific journal ISSN: 2181-3906 «MODERN SCIENCE АND RESEARCH» 2025 VOLUME 4 / ISSUE 12 / UIF:8.2 / MODERNSCIENCE.UZ Keywords: wage fund; payroll; social benefits; accounting; calculations; incentive payments; compensation payments; taxes and deductions; labor productivity; financial analysis; payroll audit; internal control; international auditing standards (ISA); electronic accounting system; HRM–Payroll integration; labor contracts; transparency; financial discipline.