Analysis of personnel turnover as a type of occult cost in a company in the glass sector

• Autor(a) principal: Santos, Marcos Igor da Costa
• Data de Publicação: 2022
• Outros Autores: Santos, Rayane Farias dos
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/24088
• topic: Personnel Turnover; Occult Costs; Glasswork; Rotación de personal; Costos ocultos; Cristalería; Rotatividade de Pessoal; Custos Ocultos; Vidraçaria; Custos; Rotatividade de Pessoal

Purpose: Analyze the impacts of staff turnover as a type of occult cost, in a company in the glass segment located in the city of João Pessoa / PB, in the period from 2017 to 2019. Methodology: Interviews were applied with the company's Human Resources manager and Controller, contemplating open questions about costs related to staff turnover. In addition, financial documents such as spreadsheets and internal controls were analyzed, as well as observations of the activities carried out in the company. All information necessary for the study was collected during the months of January and February 2020. Results: The results showed that the year 2018 had the highest occult costs with turnover (R $ 699,202.43), followed by 2019 (R $ 645,661.14) and 2017 (R $ 600,307.34), demonstrating the need for the company recognize that turnover means a occult cost and the lack of further analysis of its effects on business results, in order to better control this type of cost, considering that a high percentage was revealed in relation to the Cost of Products Sold. Contributions of the Study: The relevance of the work is based on the need to continue studies in order to deepen knowledge and encourage further research on hidden costs with staff turnover, in order to bring contributions to academia. From a social point of view, it is supported by the importance of demonstrating the impact that these costs have an impact on organizational survival. And, therefore, studies of this nature provide an opportunity for companies to investigate the analysis of the reasons and the financial consequences of staff turnover, in addition to verifying how this impacts the corporate budget and what could be done to reduce turnover.