The particularities of accounting for debts to staff in the context of the epidemiological situation
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2023-05-06 18:01
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ŢUGULSCHI, Iuliana, CUŞMĂUNSĂ, Rodica. Particularitățile contabilității datoriilor față de personal în contextul situației epidemiologice. In: Competitivitatea şi inovarea în economia cunoaşterii, 25-26 septembrie 2020, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2020, Ediţia a 22-a , pp. 502-511. ISBN 978-9975-75-985-4.
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Competitivitatea şi inovarea în economia cunoaşterii
Ediţia a 22-a , 2020
Conferința "Competitivitate şi inovare în economia cunoaşterii"
Chişinău, Moldova, 25-26 septembrie 2020

The particularities of accounting for debts to staff in the context of the epidemiological situation

Particularitățile contabilității datoriilor față de personal în contextul situației epidemiologice

JEL: M 40, 41

Pag. 502-511

Ţugulschi Iuliana, Cuşmăunsă Rodica
 
Academia de Studii Economice din Moldova
 
 
Disponibil în IBN: 30 noiembrie 2020


Rezumat

At present, it is extremely important for the entity to ensure business continuity both in its relationships with the external partners and within the entity in the context of wage settlements. The coronavirus epidemic has forced entities to resort to various wage measures such as wage and salary cuts, unpaid leaves etc. As entities assess the impact of the COVID-19 on their business, the management of these entities have to consider a number of important issues to overcome the current challenges. In order to clarify the problems faced by entities in this exceptional wage situation the key issues to be taken into account in the decision-making process shall be examined in the below article.

Cuvinte-cheie
epidemiological situation, remote employment, unpaid leave, technical lay-offs, technical allowance