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Aspecte specifice privind documentarea și contabilizarea cheltuielilor de deplasare ale angajaților (șoferi) în cadrul entităților prestatoare de servicii de transport

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cris.sourceIdoai:irek.ase.md:123456789/2712
dc.creatorBezman, Eliza
dc.date2023-05-26T09:24:59Z
dc.date2023-05-26T09:24:59Z
dc.date2023-03
dc.date.accessioned2023-11-13T20:53:44Z
dc.date.available2023-11-13T20:53:44Z
dc.descriptionBEZMAN, Eliza. Aspecte specifice privind documentarea și contabilizarea cheltuielilor de deplasare ale angajaților (șoferi) în cadrul entităților prestatoare de servicii de transport = Specific Aspects Regarding the Documentation and Accounting of Employees' (Drivers) Travel Expenses within Transport Service Provider Entities. Coord. șt.: LAZARI, Liliana. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 361-367. ISBN 978-9975-147-93-4 (PDF).
dc.descriptionThe harmonization of legislation and liberalization of import and export conditions between the Republic of Moldova and the EU have the effect and make it inevitable the emergence and development of companies that offer transport services for both goods and passengers. Therefore, in this communication, the activity of transport service provider entities will be analyzed in terms of the travel expenses of their employees – drivers. The analysis of travel expense documentation will be conducted through the prism of analyzing internal documents of the entity, which directly indicate the amount of expenses as well as information about the employee and the means of transportation used to carry out work tasks; as well as documents that attest to the occurrence of economic facts that are analyzed to determine the daily allowance component within travel expenses. In practical activity for accounting the travel expenses of drivers in the Republic of Moldova, the account with a passive function 532 "Liabilities to personnel for other operations" is most commonly used. CZU: 657.446:338.47(478); JEL: M41, M40; DOI: https://doi.org/10.53486/issc2023.47
dc.formatapplication/pdf
dc.identifier978-9975-147-93-4 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2712
dc.identifier.urihttps://cris.ase.md/handle/123456789/4772
dc.languageother
dc.publisherASEM
dc.subjectaccounting
dc.subjecttravel expenses of drivers
dc.subjectdaily allowance
dc.subjecttransport services
dc.subjectCMR
dc.subjectaccount 532
dc.titleAspecte specifice privind documentarea și contabilizarea cheltuielilor de deplasare ale angajaților (șoferi) în cadrul entităților prestatoare de servicii de transport
dc.titleSpecific Aspects Regarding the Documentation and Accounting of Employees' (Drivers) Travel Expenses within Transport Service Provider Entities
dc.typeArticle
dspace.entity.typePublication
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