CONTABILITATEA ŞI AUDITUL DECONTĂRILOR CU PERSONALUL

Abstract

Effective management of staff, considered a key resource of the enterprise, is one of the most important link in the success of its strategy. The thesis „Accounting and auditing settlements with staff” contains the characteristic and composition of the labor costs, the content of the concept of salary and the payroll forms existing in our country. The highlight of the respective thesis is the settlement accounting audit staff. The main purpose of this thesis is to study methods of accounting and auditing settlements with staff to create an audit plan. The developement of the work required to study the main provisions of the new accounting system, legal acts related on labor regulation – Pay Law, Labour Code, Law on auditing, various instructions etc. The research outlines different possibilities to improve the accounting and auditing of disbursements with staff towards increasing business performance.