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

Аннотация

This article discusses modern approaches to managing wages and social benefits in organizations, mechanisms that ensure accurate and transparent accounting processes, and new methods of analysis and audit on a scientific basis. The main focus of the research is on the implementation of digital HR-Payroll systems, optimizing the composition of the payroll in accordance with management decisions, standardizing social security payments, and developing analytical indicators for assessing labor resource efficiency. The article also analyzes the practical results of innovative approaches such as electronic audit trails, strengthening internal control systems, and assessing audit risks using algorithmic methods. The scientific conclusions obtained show that improving the wage and social benefits system allows enterprises to increase financial discipline, labor productivity, and management efficiency. Keywords: wages, social security, digital payroll system, audit trails, internal control, tax burden, KPI, management efficiency.