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PAYROLL COSTS AND FINANCIAL ANALYSIS OF EMPLOYEE BENEFIT COSTS IN A HOUSING COOPERATIVE

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.

Keywords:

salaries, salary costs, employee benefits, payroll cost

Details

Issue
Vol. 1 No. 30 (2020)
Section
Research article
Published
2020-06-30
DOI:
https://doi.org/10.19253/reme.2020.01.003
Licencja:
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

This is an Open Access journal, all articles are distributed under the terms of the Creative Commons (CC BY 4.0) License (http://creativecommons.org/licenses/by-nc-sa/4.0/). You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits. 

Authors

  • Ewa Łączek-Tarazewicz

    University of Business and Administration in Gdynia
  • Danuta Boike

    University of Business and Administration in Gdynia

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