Aspecte specifice privind documentarea și contabilizarea cheltuielilor de deplasare ale angajaților (șoferi) în cadrul entităților prestatoare de servicii de transport

Abstract

The harmonization of legislation and liberalization of import and export conditions between the Republic of Moldova and the EU have the effect and make it inevitable the emergence and development of companies that offer transport services for both goods and passengers. Therefore, in this communication, the activity of transport service provider entities will be analyzed in terms of the travel expenses of their employees – drivers. The analysis of travel expense documentation will be conducted through the prism of analyzing internal documents of the entity, which directly indicate the amount of expenses as well as information about the employee and the means of transportation used to carry out work tasks; as well as documents that attest to the occurrence of economic facts that are analyzed to determine the daily allowance component within travel expenses. In practical activity for accounting the travel expenses of drivers in the Republic of Moldova, the account with a passive function 532 "Liabilities to personnel for other operations" is most commonly used. CZU: 657.446:338.47(478); JEL: M41, M40; DOI: https://doi.org/10.53486/issc2023.47