Wpływ obciążeń z tytułu składek PFRON na wynik finansowy przedsiębiorstwa

Purpose – The article addresses issues burden on businesses resulting from the forced contributions to PFRON. Presented as an example as burden may affect the financial results of the company. Design/ methodology/approach – The issue has been shown in the light of the theoretical considerations, legal regulations as well as empirical example. Planned research methods should be literature review and analysis of secondary sources based on qualitative and quantitative data. Findings – Used in enterprises routine activities related to the obligation to pay contributions to PFRON should be recognized as an expense, the amount of which can be adjusted, and which is often underestimated by managers. Originality/value – The article information helps to understand the mechanism of contributions to PFRON and may be helpful in controlling the costs of enterprises.