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：2015
卷号：1
页码：1-7
语种：English
出版社：Universitaria Craiova
摘要：More and more frequently,the negotiation of the said wage of the employees is accompanied by the possibility to get additional bonuses by the nature of food vouchers,distributed profits,rewards granted by various circumstances,advantages in nature of other similar elements.The specialty literature defines the assembly of the elements mentioned through the concept of wage packet.At the level of the entity's management we can find,on one hand,the awareness of the fact that the proposal of some attractive wage packet represents an important factor for the increase of financial performances,but,on the other hand,it can be also noticed a reservation regarding the effective implementation determined,among others,by the fiscal implications related to these.This paper aims the approach of the mentioned aspects both in terms of the accounting treatment applied and in terms of the fiscal implications related.
关键词：employees stimulation;food vouchers;personnel participation to profit;holiday vouchers;financial performance.
