Improvement of the System of Accounting for Bonuses for Personnel at the Enterprise of the Military-Industrial Complex

The relevance of the study consists in the need to increase the motivation and efficiency of personnel in the context of a changing economic situation and technological changes at the enterprise of the military-industrial industry. The purpose of the study is to develop a system for accounting for bonuses for personnel on the basis of an updated system of principles for stimulating the activities of employees at the enterprise of the military-industrial complex. The о bjectives: are to develop, on the basis of a comparative analysis of the peculiarities of the industry and the principles of stimulation, a refined system of principles for stimulating the activities of employees; test the method of assessing the performance of employees of scientific, technical and production departments; develop a regulation on the distribution of the amount of the bonus between employees of the enterprise at the end of the reporting period. The methodology is a qualitative study, including an analysis of the existing system of accounting for personnel bonuses, as well as the introduction of an improved system of accounting for bonuses at the enterprise of the military-industrial complex. Results. The article describes the development of a new model for accounting for bonuses for personnel, adapted specifically for enterprises of the military-industrial complex, taking into account their characteristics and needs, and also contains practical recommendations for improving the system of accounting for bonuses for personnel at enterprises of the military-industrial complex, based on the result of the study. Conclusions. Based on the generalization of the best practices of scientists, in terms of the formation of requirements for the system of incentives for employees, as well as the specifics of the activities of the defense industry, the system of principles for stimulating the activities of employees in defense industry organizations was clarified, which made it possible to reduce staff turnover and achieve the strategic goals of enterprises. Key performance indicators have been proposed and tested to assess the performance of employees, as well as regulations on the distribution of the amount of the bonus between employees of the defense industry enterprise based on the results of the reporting period based on the assessment of the employee's labor contribution, obtained by summing up points on basic bonus indicators and individual motivation indicators, This made it possible to calculate the employee's remuneration in a certain order and establish the procedure for awarding employees of scientific and production divisions.