Payroll Costs and Financial Analysis of Employee Benefit Costs in a Housing Cooperative
Payroll Costs and Financial Analysis of Employee Benefit Costs in a Housing Cooperative
Author(s): Ewa Łączek-Tarazewicz, Danuta BoikeSubject(s): Business Economy / Management, Accounting - Business Administration, Human Resources in Economy, Labour and Social Security Law
Published by: Wydawnictwo Politechniki Gdańskiej
Keywords: salaries; salary costs; employee benefits; payroll costs;
Summary/Abstract: This article discusses issues related to employee salary and benefit costs as a business expense. In the paper, the authors presented a theoretical approach related to salaries, contract types and the results of their own research on salaries as a business expense based on the example of a Housing Cooperative. The study aimed to analyse the cost of salaries and benefits from a business expense perspective.
Journal: Przedsiębiorstwo we współczesnej gospodarce – teoria i praktyka
- Issue Year: 30/2020
- Issue No: 1
- Page Range: 27-45
- Page Count: 19
- Language: English