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