期刊名称:The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration
印刷版ISSN:2066-575X
出版年度:2010
卷号:10
期号:2(12)
页码:255-262
出版社:"Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration
摘要:The present paper is trying to point out the importance of the firm’s management (of the economical entity) throughout the administration of the financial and non-financial implications of the salaries growth in reaching its success. It is well known that a successful management doesn’t mean only an efficient financial administration, but also paying special attention to the non-financial elements implied by the leadership of a work group, more exactly the administration of the human resources. The present paper is trying to structure best as possible the two sides (financial and non-financial), regarded through the cost perspective, which is that of the administrative accountancy, from the perspective of the human resources management, at the level of the employee’s motivation, but also of the perspective of top management and at the level of managerial decision. The finality of the paper is to point out the convergence of the two directions towards successfully reaching the objectives that any economical entity has established and desires to fulfill, and also to correlate the financial aspects regarding salaries growth with their non-financial effects, reflected at the level of a single individual, of a group of individuals, compartment, division, etc. so that in the end these salaries growths can be benefic on a long term basis Keywords: