COMPANY PERSONNEL - FROM THE SALARY TO ACCOUNTING

Lucia Morosan-Danila and Emanuela–Marinela Fercal ()
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Emanuela–Marinela Fercal: Stefan cel Mare University, Suceava, Romania

European Journal of Accounting, Finance & Business, 2022, vol. 10, issue 3, 8-16

Abstract: The activity of the personnel within the companies is a vital one, involving complex activities and procedures, starting from the necessity of hiring, attracting the right people, placing them at the working place and then managing and remunerating them. This paper aims to present theoretical and practical aspects regarding the remuneration of staff of private companies in Romania, based on the analysis of specialized literature, legislation in the field of work and taxation. The case study presents an example of a service company in Romania, starting from the personnel hiring procedures, their salaries and the recording of the accounting operations involved. The importance of personnel salaries must be recognized as a form of fair remuneration for work, employee motivation, increasing the standard of living of employees, maintaining and increasing the profitability of the company, etc.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:10:y:2022:i:3:p:8-16

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