Aspecte problematice ale contabilității decontărilor cu personalul în instituții bugetare

Abstract

One of the most important constituents of accounting in public institutions is employee settlements, including the ones pertaining to wages. Employee settlement accounting is a component that requires considerable work and occupies a significant portion of all accounting related work. Said component is characterized by a great amount of processed information, by a variety of types of calculations and withholding, by the difficulty in calculating the various payments and their logical ramification, by the array of entering and exiting documents, by the strict regulation of information processing terms. CZU: 657.471.12:334.012.33(478;) JEL: M 40, M41; DOI: https://doi.org/10.53486/isca2024.13