Rozrachunki z pracownikami z tytułu wynagrodzeń w systemie rachunkowości przedsiębiorstwa

The purpose of the article is to present a method of measuring and recording settlements with employees in respect of remuneration, and to present the results of empirical research. A thesis was adopted according to which a system of remuneration measurement, settlement and documentation that is complicated and incomprehensible to employees significantly reduces the implementation of the pay incentive function, which is also a factor characterized by a negative form of motivation. The subject of the study was the method of organizing the measurement and record of settlements with employees within the accounting system, and the scope of the analysis was limited to the basic principles of calculating remuneration. The results of the analysis of settlement with employees in the examined company showed that the adopted principles (recommendations) of effective motivation are not properly respected in the system and the process of settlement with employees in respect of remuneration. In particular, this applies to the principle of proportionality of inputs made and effects achieved, the principle of maintaining incentive thresholds and the principle of internalization of organizational goals and others. The research used the method of analyzing impact factors, case analysis and expert method.