INTERNAL ECONOMIC RESERVES FOR REDUCING RISKS OF ACCOUNTING
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Author(s): | Larionovа T. P., Stafievskaya M. V., |
| Number of journal: | 1(30) | Date: | February 2015 |
| Annotation: | The article provides options of establishing favorable financial conditions for employees of a commercial company that contribute to reducing risks associated with the human factor, as well as the method of their recording. A procedure of arranging payment for spa vouchers by means of self-insurance is described, as well as the working documents for recording of the process are developed. The method of compensating the employee’s costs for treatment is recommended. The method of encouraging employees of the accounting office is proposed for the purpose of increasing of their work quality. Introduction of the proposed methods will allow the economic entity reducing the accounting risks associated with the human factor. |
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| Keywords: | uncertainty, risks, accounting risks, human factor, reimbursed costs, savings, compensation, promotion, self-insurance, costs |
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