Study Concerning the Improvement of the Accounting Information Management Related to the Expenses with the Activities in the EU Through Temporary Working Agent

Author:Univ. Prof. Magdalena MIHAI, Ph. D.; Associate Prof.Cristian DRĂGAN, Ph. D.; Associate Prof. Marin CIUMAG, Ph. D.

JEL:M41

DOI:

Keywords:temporary work in EU, accounting information, wage costs, social spending, direct costs, indirect costs

Abstract:
This research provided a careful and objective examination of the European Directive and of national regulations in force, and also of the literature from the scope of the addressed theme and thus, it created the premises needed to identify several relevant issues, of which: a. the characteristics of the activity organized by the temporary working staff, which influence the related financial-accounting information; b. the existence of some regulation and contractual shortcomings, and their application on the debated issues; c. the report of some possible risks which may affect the proper conduct of the temporary work and also of the proper management of the financial-accounting information that it generates.\r\nThe shortcomings and the identified possible risks were targets for the expression of some opinions or argued personal proposals, that the authors consider to be proper and opportune, of which they present those with significant effects, including from the point of view of a plus of information, namely: a. to present a comprehensive definition that includes all the essential elements related to the temporary work in the EU, which subsequently are critically and objectively analyzed; b. to improve the structure of the contracts concluded by the temporary working agent with the employee and, respectively, the user so that to avoid the irregularities and risks that could be generated by them; c. they said it is benefic that in the contract with the user or in an annex of it to be mentioned the documents and terms to which he should resent them to the working agent in view of record-keeping and payment of salary and of those related to legal terms; d. as a consequence of the practical deficiencies found, the authors believe that it is justified to create a financial guarantee by the user, that he owes; e. the financial-accounting information concerning the expenses related to the temporary working were delimited, according to the relation with this activity and, in the same time, with the possibility of their accounting identification, in direct and indirect ones, and within them, according to types of expenses. \r\n\r\n\r\n\r\n

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