Проблеми при счетоводното отчитане на социалните разходи
Problems with social expenses accounting

Summary/Abstract: Social expenses accounting is of exceptionally important significance for the prosperity of an enterprise. The reasons are related to the existing strong competition at the labor market as well as with the continuous social-living commodity coverage of the workers. Social expenses accounting is a multi-aspect problem as it is connected to the different nature of the rise of those expenses. Part of the expenses is for the social-living and cultural servicing of the personnel. They are accounted as activity costs. Another part is for social allowances which are in the form of financial payments and/or remunerations in kind and are an extra benefit for the workers and employees.

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