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The Accountancy Of Revenues And Expenditures In The Romanian Mayor’S Halls

Author

Listed:
  • HADA TEODOR

    (BOGDAN VODA UNIVERSITY CLUJ-NAPOCA)

  • IUGA IULIA

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, FACULTY OF ECONOMIC SCIENCE)

  • MIHAI CARUT

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA)

Abstract

Our study presents the accountancy and the analysis of the revenues and expenditures to a commune hall from Romania. The mayor’s hall is a local organism of the administrative power in municipalities, cities and communes. The accountancy is kept in mayor’s halls on revenue groups, depending on their nature and source and on expenditure groups, depending on their nature and destination. In 2017 and 2015, the wage expenditure and the expenditure for the social contributions of the staff were the highest for the 5 analysed years. We observed a surplus only for these years. In 2016, 2014, 2013, a deficit is registered because the operational expenditure was higher than the operational revenue. The study approaches the notions of revenue and expenditure in a commune hall and analyses the structure of the revenues and expenditures in a commune hall, as well the notion of performance for a commune hall.

Suggested Citation

  • Hada Teodor & Iuga Iulia & Mihai Carut, 2018. "The Accountancy Of Revenues And Expenditures In The Romanian Mayor’S Halls," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 115-129, August.
    • Handle: RePEc:cbu:jrnlec:y:2018:v:4:p:115-129
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    References listed on IDEAS

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    1. Heinz Handler & Bertrand Koebel & Philipp Reiss & Margit Schratzenstaller, 2005. "The Size and Performance of Public Sector Activities in Europe," WIFO Working Papers 246, WIFO.
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