bachelorThesis
Análisis de los costos de rotación del personal y la percepción de sus causas. Caso de estudio: Servicallsur Cía. Ltda.
Fecha
2022-12-20Autor
Guerra Cali, Johyner Lizbeth
Ortega Regalado, Karen Elizabeth
Institución
Resumen
This article seeks to identify the causes of staff turnover and propose a model for
analysis and quantification of the costs associated with this event, in order to provide relevant
and necessary information for decision-making regarding human talent; being more useful for
those companies that present upward trends in their labor fluctuation.
In line with the objective of this study and considering a mixed approach for the
descriptive research, the data of a Cuenca company dedicated to the commercialization of
business services related to communication and credit support was selected and analyzed; that
allowed to generate a general knowledge, from a particular study.
For which, formulas are proposed to calculate the Personnel Rotation Index (IRP) and
the Cost of Personnel Rotation (CRP), which together with the application of the ABC Costing
System manage to determine the Total Cost of the inputs and outputs of the human capital.
On the other hand, to recognize the compendium of causes of staff turnover, two types
of surveys were designed and applied that made it possible to determine the perception (current
employees) and the real reasons (former employees) of job separation.
The results of this study demonstrated the monetary impact of the hidden cost of labor turnover,
whose proportion is representative in comparison with all Costs and Expenses, in such a way
that, being unnoticed, much less measured and recognized in accounting, open the possibility
of fracturing the economic-financial stability of a business. Likewise, the high levels of the IRP
can be effectively explained by the negative appreciation that the associates have on aspects
such as remuneration, motivation, training and education, work environment, workload, work
pressure and stress, and breach of the employment contract; which enriches the conclusions
reached in some previous studies that analyze the aforementioned variables.