Human Resources Planning in the Accounting and Finance Department of "DURALMET", Las Tunas, Cuba

Abstract

The article deals with core issues related to the determination of Human Capital and its utilization, for which time engineering tools and the timely analysis by the responsible staff of the area studied were applied. In the study, the actors were involved as facilitators of the process, they were made participants of the results, for which all the tasks they perform on average, in the period of one month and related to their labor competence profiles were described, the frequency with which they performed the different tasks and the time for their completion were characterized. The results showed that of the 12 workers that make up the staff, only 9 were required, which reduces by 25% the approved staff for the fulfillment of the planned tasks. From the economic point of view, this inquiry favors the increase of labor productivity, establishes a more favorable relationship between direct workers and direct workers to production, the reduction of the salary fund expense by $122,760.00, as well as other taxes.