Accounting for salary and payroll related compensations

INTRODUCTION 1. The importance of the research topic Labour is not only a necessary condition for human evolution but also a decisive factor for the existence and development of the production process. Moreover, in all social regimes, labour always plays a very important role in the regeneration of material and spiritual wealth for society. Nowadays, the human factor is always at the forefront in enterprises. Labours only bring out their best ability when their labour force is compensated appropriately. The worthy compensation here is nothing more than salary and salary allowances. Salary is a monetary representation of the labour cost that the enterprise pays to employees over time, according to the amount of work that the employee has devoted to the enterprise. Salary is also an economic lever to encourage hardworking spirit of employee, stimulating and creating employees' interest in the results of their jobs. Recognizing the importance of salary accounting and salary allowances, by the knowledge learned in combination with practical research at Hanoi River transport Join Stock Company, I chose the topic " Accounting for salary and payroll related compensations in Ha Noi River Road transportation Join stock Company” (HARITCO,.JSC) for my graduation internship dissertation