title: ACCOUNTING OF LABOR COSTS IN THE CONTEXT OF PRODUCT COST FORMATION
abstract: Modern cost and payroll management is a critical aspect of the successful operation of any enterprise. This article examines various aspects of accounting for labor costs in costing, accounting systems, costing methods and their impact on product costing. The publication examines methodical approaches to the formation of production costs, accounting of labor costs and ways of their optimization. The authors analyze how labor costs affect the cost of production and how their optimization can posi
journal: Market Infrastructure