期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2012
卷号：2
页码：1-8
语种：English
出版社：Universitaria Craiova
摘要：Through the large share in the volume of personnel expenses amount,the management of wage bill ensures proper knowledge of all these expenses,which are followed by financial managers,budget management controllers (they consider key variable control costs and performance) and human resources managers (because it expresses the results of remuneration policy).The important role of remuneration in motivating staff confers to wage bill a status of decisive factor in improving performance.Promotion activities,providing bonuses,transformation of remuneration systems to develop performance is expressed in the wage bill by handling which pass all the manipulation actions to improve enterprise competitiveness.Based on literature studies and their application within SMEs from South-West Development Region Oltenia,our paper proposes an operational model to analyze the evolution of wage bill on each of its factors of influence.This model is used both in the preparation of wage bill budget,but also in the analysis phase of its overall performance or at the level of its expenditures centers.
