免費(fèi)問答

Nianhua Company has a staff canteen to determine the enterprise subsidies according to the number of employees on-site every month. The canteen needs to bear the welfare fee amount. In December 2020, there are 150 employees on-site, including 30 from the management department, 90 workers from the production workshop, and 10 production workshop managers, and 20 from the sales department. Each employee needs to subsidize the canteen 150 yuan per month. The following is a detailed description of the welfare fee accrual entry. First, the welfare fee amount should be calculated based on the number of employees on-site. The total welfare fee amount for the canteen is 150*150=22500 yuan, which should be paid by the company. Second, the company should set up a special budget for the welfare fee accrual. According to the regulations, different departments bear different proportions of the welfare fee. The management department and sales department should pay 30% and 20% of the welfare fee amount, respectively, while the production workshop should pay the remaining 50%. Third, after the calculation, the total welfare fee of the canteen is 22500 yuan, and the amount paid by each department should be 30% *22500=6750 yuan, 20% *22500=4500 yuan, and 50%*22500=11250 yuan respectively. Finally, after the corresponding accounts have been recorded, the accrual of the canteen's welfare fee in December 2020 is complete. In addition, the establishment of a canteen welfare fee system can effectively improve the staff's sense of gain and belonging, promote the company's atmosphere of unity, and help stimulate the enthusiasm of the employees in their work.