University of agribusiness and rural development, UARD Jubilee International Scientific Conference

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Reporting Employment of the Workforce in the Commercial Enterprise
Zdravka Kiricheva

Last modified: 2018-02-12

Abstract


The main factors of an enterprise's business are labor, land, and capital. Labor resources are of a different public social status and occupy different positions, as this also influences the remuneration received. The reporting of labor resources covers the recruitment process, the training and salary costs for the work performed, insurance and dismissal costs. The profitability of a business entity depends on their contribution and therefore invests in them. Accounting is based on SS 19 Employee Benefits and MCC 19 Employee Benefits.

Keywords


staff, staff incomes, short-term and long-term earnings.

References


СС 19: http://www.tera-bg.com/files/19.pdf

МСС 19: http://balans.bg/221-mss-19-dohodi-na-naeti-lica/

Конвенция № 95 на Международната организация на труда от 1949 г

http://www.trudipravo.bg/component/content/article?id=893:convention-95-for-the-protection-of-wages-1949

Кодекс за социално осигуряване http://www.nssi.bg/legislationbg/codes/100-kso

Кодекс на труда: https://www.lex.bg/laws/ldoc/1594373121

Наредбата за структурата и организацията на работната заплата: https://www.lex.bg/laws/ldoc/2135542406

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