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Company Personnel - From The Salary To Accounting

Author

Listed:
  • Lucia Morosan-Danila

    (Stefan cel Mare University, Suceava, Romania)

  • Emanuela–Marinela FERCAL

    (Stefan cel Mare University, Suceava, Romania)

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.

Suggested Citation

  • Lucia Morosan-Danila & Emanuela–Marinela FERCAL, 2022. "Company Personnel - From The Salary To Accounting," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 10(3), pages 8-16, October.
    • Handle: RePEc:scm:ejafbu:v:10:y:2022:i:3:p:8-16
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    References listed on IDEAS

    as
    1. Claudia-Elena Grigoras-Ichim & Lucia Morosan-Danila, 2020. "The Evolution of the Limitation of the Application of the Accounts Function by Romanian Companies," Book chapters-LUMEN Proceedings, in: Carmen NÄ‚STASE (ed.), 16th Economic International Conference NCOE 4.0 2020, edition 1, volume 13, chapter 13, pages 139-147, Editura Lumen.
    2. Otilia ALBU & Lucia MOROSAN-DANILA, 2009. "Current Trends In Hrm," The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 9(2(10)), pages 134-139, December.
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