Personnel expenses
1. Staff welfare (801008001)
Sub account 801008001.0001 (team building)
Sub account 801008001.0003 (medical checks)
2. Staff cost other (801003001)
Sub account 801003001.0025 (Education for expat kids) - expenses with tuition fee for the foreigners' children, booked in account 122001004.0001 (471) in 2007 (when the invoice for the tuition fee for 2007-2008 scholar year was received) and deferred monthly; the main supplier in Q1 2008 is FUNDATIA JUNIOR FOCUS (new supplier); the increase in Q1 2008 of 46,242 USD is due to the increase in the number of foreigners with kids.
Sub account 801003001.0026 (Flat rental) - expenses with rental of apartments for the employees (foreigners and some of the employees from the new office in Cluj); the main suppliers are ACMS, MAMBA 17 SRL, ARARIA CONSTRUCT SRL, HERASTRAUL INNOURAT INVESTITII SRL, 22522y249w ARABESC AGENTIE ARTISTICA INT (all being new suppliers) and PROFESSIONAL REALTY SRL; the increase in Q1 2008 of 156,894 USD is due to the increase in the number of foreigners and the opening of the new office in Cluj.
3. Employee Training (801007001)
Sub account 801007001.0001 (Training and Education) - expenses with the training of employees; the main suppliers are CENTRUL DE LIMBA ENGLEZA ASE LANGUAGE CENTRE, IHB LANGUAGE TRAINING CENTER SRL, DE SILVA RTH SRL (all being new suppliers); the increase in Q1 2008 of 45,466 USD as compared to Q1 2007 is due to the increase in the number of employees.
4. Recruitment (801710007)
Sub account 801710007.0003 (Employee Referral (HABI)/ PRIDE) recruitment bonus for employees
Sub account 801710007.0004 (Relocation
Bonus) relocation bonus for
employees which came from other cities than
Consulting Charges
1. Outside Service - Consulting (801710004)
Sub account 801710004.0001 (Op Exp -OutsideSvcs/Fees-Other) - HBR & RM1
Communication
1. Telephone/Dialcom (801060001)
Sub account 801060001.0001 (Op expense/Telephone)
Sub account 801060001.0002 (Communication - Telephone & Dialcom) - expenses with telephone services; the main suppliers are DIAL TELECOM SRL and VODAFONE ROMANIA; the increase in Q1 2008 of 29,712 USD as compared to Q1 2007 is due to the increase in the number of employees and clients.
2. Postage (801020001)
Sub account 801020001.0001 (Local Courier Charges-DHL) - expenses with the postal services; the main suppliers are DHL INTERNATIONAL ROMANIA SRL, PEGASUS COURIER SRL and MASTER LINE INTERNATIONAL (new supplier); the increase in Q1 2008 of 106,006 USD as compared to Q1 2007 is due to the increase in the number of clients.
Travel and living
1. Recoverable T&L (801080001)
Sub account 801080001.0001 (T&L recoverable - accomodation) - expenses with the recoverable hotel accommodations and the accrued expenses for the estimated recoverable T&L; the main suppliers are CONCEPT CONSULT&PROSPECT SRL, REALITY TURISM SRL (new supplier) and PRAGUE HOLIDAY SRO (new supplier); the increase in Q1 2008 of 418,333 USD as compared to Q1 2007 is due to the increase in the number of clients and employees.
Sub account '801080001.0003 (T&L recoverable - Per Diem) - expenses with the employee's allowance of 35/EUR for employee (recoverable); the increase in Q1 2008 of 73,855 USD as compared to Q1 2007 is due to the increase in the number of clients and employees.
Sub account '801080001.0006 (T&L recoverable - Airfare) - expense with the fly tickets, medical insurance and the accrued expenses for the invoices received but not approved yet (recoverable); the main suppliers are CONCEPT CONSULT&PROSPECT SRL and REALITY TURISM SRL (new supplier); the increase in Q1 2008 of 34,066 USD as compared to Q1 2007 is due to the increase in the number of clients and employees.
2. Non recoveerable T&L (801080002)
Sub account 801080002.0001 (T&L non-recoverable - accomodation) - expenses with the non-recoverable hotel accommodations and the accrued expenses for the estimated non-recoverable T&L; the main suppliers are CONCEPT CONSULT&PROSPECT SRL and SMART ACCOMODATION SRL (new supplier); the decrease in Q1 2008 of 51,042 USD as compared to Q1 2007 is due to overestimation of the non-recoverable expense booked in Q1 2007, mistake rectified in the following months of the year 2007 (when the personal deductions were submitted by the employees, the closing balance for year 2007 being 29,858 USD).
Sub account 801080002.0006 (T&L non-recoverable - airfare) - expense with the fly tickets, medical insurance and the accrued expenses for the invoices received but not yet approved (non-recoverable); the main suppliers are CONCEPT CONSULT&PROSPECT SRL and C.N.T.A.T. TAROM (new supplier); the increase in Q1 2008 of 27,820 USD as compared to Q1 2007 is due to the increase in the number of foreigners, of employees sent to trainings abroad and the opening of the new office in Cluj.
Facilities maintenance
1. Rentals (801095001 & 801095002)
Sub account 801095001.0002 (Rental - office) - expenses with the rent of Bucharest and Cluj offices; the main suppliers are IRIDE SA, A.G. CONSULTING (new supplier) and IULIUS MALL CLUJ SRL (new supplier); the increase in Q1 2008 of 381,960 USD as compared to Q1 2007 is due to the new offices in Cluj and Bucharest.
2. Utility (801103001)
Sub account 801103001.0001 (Utilities-water,gas,electricity) - expenses with utilities for the offices in Bucharest and Cluj; the main suppliers are IRIDE SA and A.G. CONSULTING (new supplier); the increase in Q1 2008 of 68,226 USD as compared to Q1 2007 is due to the increase of the headcount, the new office in Cluj and the Bucharest's office ground floor (opened for business in July 2007).
Sub account 801103001.0002 (Security) - expenses with the security services; the main supplier is G4S SECURITY SERVICES SRL (new supplier); the increase in Q1 2008 of 27,364 USD as compared to Q1 2007 is due to the increase of the headcount, the new office in Cluj and the Bucharest's office ground floor (opened for business in July 2007).
Sub account 801103001.0003 (Cleaning) - expenses with the cleaning services; the main supplier is DAROM IMPEX SRL; the increase in Q1 2008 of 36,813 USD as compared to Q1 2007 is due to the increase of the headcount, the new office in Cluj and the Bucharest's office ground floor (opened for business in July 2007).
Sub account 801103001.0004 (Repairs building) - expense with the service tax for the buildings rented; the main supplier is IRIDE SA; the increase in Q1 2008 of 23,245 USD as compared to Q1 2007 is due to the increase of the headcount, the new office in Cluj and the Bucharest's office ground floor (opened for business in July 2007).
3. TFM/HR ORACLE (801106001)
Sub account 801106001.0002 (System Suport Oracle)
Other Costs
1. Data Processing (801600001.0002) - expenses with the storage and archive of the client's documents, outsourced to Iron Mountain from July 2007; the main suppliers are IRON MOUNTAIN and XEROX BUSINESS SERVICE (both being new suppliers); the increase in Q1 2008 of 90,187 USD as compared to Q1 2007 is due to the fact that the account was specially set-up in October 2007 for these type of expenses.
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