| Popis: |
Our study presents the accountancy and the analysis of the revenues and expenditures to a commune hall from Romania. The mayor’s hall is a local organism of the administrative power in municipalities, cities and communes. The accountancy is kept in mayor’s halls on revenue groups, depending on their nature and source and on expenditure groups, depending on their nature and destination. In 2017 and 2015, the wage expenditure and the expenditure for the social contributions of the staff were the highest for the 5 analysed years. We observed a surplus only for these years. In 2016, 2014, 2013, a deficit is registered because the operational expenditure was higher than the operational revenue. The study approaches the notions of revenue and expenditure in a commune hall and analyses the structure of the revenues and expenditures in a commune hall, as well the notion of performance for a commune hall. |
