دور إدارة المستخدمين في توجيه و تنظيم المعالجة المحاسبية للمرتبات و أجور الموظفين _ دراسة حالة: مديرية التكوين و التعليم المهنيين لولاية عين تموشنت

Abstract

This study aims to discover the relationship between the personnel ( employees ) management and administration office and the employees salaries and wages office , as the descriptive analytical approach was relied upon by explaining the general concepts related to scientific research represented in the comprehensive result of salaries and wages in the public employment sector and comparing it with other sectors Then he talked about the method of preparing it and the accounting treatment for it , in addition to pointing out the major role played by Personnel Management in this field , which aims to a large extent at optimal guidance and organization and constant accompaniment of the payroll office so that there are no errors in pouring the salary and its accessories and also the occurrence of disputes with employees , and the purpose of this is to preserve public money to a large extent A case study approach was also adopted through field study at the level of the Directorate of Vocational Training and Education of Ain Temouchent Province The relationship between the two offices was identified and discovered in terms of coordination in preparing salaries and accounting treatment for them. The results of the study showed that using the principle of separation of tasks and previous and subsequent control in addition to permanent coordination between the two offices results in sound accounting treatment of salaries and enhancing trust , satisfaction and loyalty of employees towards management.