摘要
本文通过案例分析用友U8.72薪资管理系统在传统教学模式下存在的问题,提出基于工作视角的薪资管理系统的教学模式。从编制会计分录出发,介绍了准确确定工资项目、公式设置和工资分摊设置时的可行方法。本文研究结论不仅有助于解决教学中出现的难题,同时对实务工作者也具有重要的指导意义。
In this paper, through analyzing problems of uf U8.72 salary management system in the traditional teaching mode, the author puts forward teaching model on the perspective of salary management system. Beginning with the preparation of accounting entries, this paper introduces the accurate salary project, set of formulas, and a feasible way to wage share settings. The conclusions obtained are not only useful to solve the problems of teaching, but also make instructional meaning for practice staff.
出处
《浙江工贸职业技术学院学报》
2016年第4期80-85,共6页
Journal of Zhejiang Industry & Trade Vocational College
关键词
薪资核算
职工薪酬
会计分录
salary calculation
employee compensation
accounting entries