Flexibility in human resources management: a real options analysis

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1. Verfasser: João Vítor Perufo
Format: Artículo científico
Sprache:en
Veröffentlicht: Universidade de São Paulo 2018
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author João Vítor Perufo
author_facet João Vítor Perufo
contents Flexibility in human resources management: a real options analysis João Vítor Perufo Luiz Magalhães Ozório Carlos Lamare Bastian-Pinto Samuel De Jesus Monteiro De Barros Administración y Contabilidad Real options Employee value Employee dismissal Flexibility in human resources A private company has several options in the job market, such as hiring, outsourcing, or dismissing employees. The management flexibility of dismissing employees, even without just cause, provides an economic benefit for companies. By addressing real options, this study aims to measure the effects of this flexibility on the employer's decision to hire more employees as well as to invest in the more productive employees through graduate incentives. This article evaluates the adverse impacts of labor laws that restrict this flexibility, such as the Severance Indemnity Fund (FGTS) fine and the prior notice of termination of employment, in order to find out how much the employee adds value to the company and, consequently, to its salary. Using this methodology, this study also evaluates, from the employer's perspective, the relevance and value maximization of the company's financial support programs for employees taking graduate courses. Results show that severance costs reduce the net value of the employee to the employer. Should these costs be disconsidered and the benefit in value transferred to the employee this could be equivalent in a 4.5% increase in salary. Likewise the possibility of investing in graduate course at the correct moment but only for the more productive employees can increase their net value significantly, doubling the net value of the employee to the employer. 2018 artículo científico 2531-0488 https://www.redalyc.org/articulo.oa?id=553856532011 https://www.redalyc.org/journal/5538/553856532011/ https://www.redalyc.org/journal/5538/553856532011/html/ https://www.redalyc.org/journal/5538/553856532011/553856532011.epub https://www.redalyc.org/journal/5538/553856532011/movil en http://www.redalyc.org/revista.oa?id=5538 RAUSP Management Journal application/pdf Universidade de São Paulo RAUSP Management Journal (Brasil) Num.2 Vol.53
format Artículo científico
id redalyc_553856532011
institution Redalyc
language en
publishDate 2018
publisher Universidade de São Paulo
spellingShingle Flexibility in human resources management: a real options analysis
João Vítor Perufo
Administración y Contabilidad
Real options
Employee value
Employee dismissal
Flexibility in human resources
Flexibility in human resources management: a real options analysis João Vítor Perufo Luiz Magalhães Ozório Carlos Lamare Bastian-Pinto Samuel De Jesus Monteiro De Barros Administración y Contabilidad Real options Employee value Employee dismissal Flexibility in human resources A private company has several options in the job market, such as hiring, outsourcing, or dismissing employees. The management flexibility of dismissing employees, even without just cause, provides an economic benefit for companies. By addressing real options, this study aims to measure the effects of this flexibility on the employer's decision to hire more employees as well as to invest in the more productive employees through graduate incentives. This article evaluates the adverse impacts of labor laws that restrict this flexibility, such as the Severance Indemnity Fund (FGTS) fine and the prior notice of termination of employment, in order to find out how much the employee adds value to the company and, consequently, to its salary. Using this methodology, this study also evaluates, from the employer's perspective, the relevance and value maximization of the company's financial support programs for employees taking graduate courses. Results show that severance costs reduce the net value of the employee to the employer. Should these costs be disconsidered and the benefit in value transferred to the employee this could be equivalent in a 4.5% increase in salary. Likewise the possibility of investing in graduate course at the correct moment but only for the more productive employees can increase their net value significantly, doubling the net value of the employee to the employer. 2018 artículo científico 2531-0488 https://www.redalyc.org/articulo.oa?id=553856532011 https://www.redalyc.org/journal/5538/553856532011/ https://www.redalyc.org/journal/5538/553856532011/html/ https://www.redalyc.org/journal/5538/553856532011/553856532011.epub https://www.redalyc.org/journal/5538/553856532011/movil en http://www.redalyc.org/revista.oa?id=5538 RAUSP Management Journal application/pdf Universidade de São Paulo RAUSP Management Journal (Brasil) Num.2 Vol.53
title Flexibility in human resources management: a real options analysis
topic Administración y Contabilidad
Real options
Employee value
Employee dismissal
Flexibility in human resources
url https://www.redalyc.org/articulo.oa?id=553856532011
https://www.redalyc.org/journal/5538/553856532011/
https://www.redalyc.org/journal/5538/553856532011/html/
https://www.redalyc.org/journal/5538/553856532011/553856532011.epub
https://www.redalyc.org/journal/5538/553856532011/movil