Flexibility benefits - Cafeteria Plan. How the characteristics of the firms affect the system Cafeteria Plan in Hungary

In our article we review the relevant concepts related to the subject, starting off by the general questions of motivation to the strategic significance of fringe benefits. We present what international trends can be observed in this area. In the course of our research, we primarily sought to find out how tax and financial changes affect the management of the companies/institutions and the cafeteria plans. Secondly, we sought connections with the external factors and internal features which influence the organization's decisions in the above mentioned area.