Evaluating financial consequences should be part of every business decision. Without accurate records and financial information, it's difficult to forecast the impact of any given course of action. Payroll accounting was the first commercial area to become widely computerized. A good payroll processor system provides answers to the questions: Am I making money? Are sales increasing? How do expenditures compare to sales? The calculation of wages or salaries involves a number of variables which relate to the personal details of each employee, such as gross pay or rate for the job, individual deductions, tax liabilities of the employees and so on. Items to be addressed include the payment frequency, minimum payment, levels (increased commission based on performance), and payment structure. Financial information gives insight as to whether or not it pays to hire another salesperson. Accurate records reveal the profitability of any line item.

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