SHS Web of Conferences (Jan 2021)
Refined Classification of Personnel Costs with the Allocation of an Additional Classification Feature
Abstract
This article is devoted to the analysis of approaches to the classification of personnel costs. Based on the analyzed material, a conclusion has been made about different approaches to accounting for personnel costs, as well as their incomplete classification. The authors attempted to create a refined classification of personnel costs with the allocation of an additional classification feature based on the theory of personnel logistics.