შრომის ანაზღაურება სააღრიცხვო სივრცეში

This paper presents the remuneration of labor in the accounting space, the importance of understanding its essence in the conditions of modern market relations, as one of the important economic levers in the production and service of products, the work that provides opportunities for economic growth and is the main basis for living standards. It also explains the essence of remuneration in terms of considering direct and indirect costs. It is important to emphasize the possibilities of using the types, forms of remuneration, remuneration in accordance with the labor legislation in force in Georgia, which provides labor motivation. Accounting approaches in accordance with international standards are defined, which determines its place in the accounting space. In this paper, we will also look at the views of various accountants on remuneration, accounting policies and their contributing factors. We will focus on its role in accrual of remuneration, learn about standards, forms of remuneration, which will allow us to see the scope of action of various private or public institutions and the factors that affect the standard of living of the population. In accrual, we consider the term labor economist. Conclusions and recommendations are made at the end of the paper.