THE CALCULATION OF THE WAGE BILL AND PERSONNEL COSTS: BETWEEN THEORY RIGORS AND PRACTICAL REQUIREMENTS

Social information production refers, in a manner more or less demanding and taking into account its objectives, the financial commitments necessary to management of personnel, ie to track earnings, the wage bill and, in general, the subassembly of costs, visible or hidden, associated with this management. The calculus of wage bill has an important place within social information due to its weight value, of a relatively easy determination and, last but not least, its motivational potential. The study of accumulation recorded, of theory and practice news and wage bill calculation illustrates the new nuances that have contradictory influences on the accuracy and efficacy results, and evidence of rules and principles that prove their worth in this field. Their presentation provides answers to many questions that experts in calculating the wage bill and staff costs did not have appropriate solutions and that affected the percentage of budget and tracking these important indicators of social management cost.