Gerenciamento do capital humano: a consorciação das potencialidades do custeio baseado em atividades e do capital intelectual
Keywords:
Capital intelectual, Custeio Baseado em Atividades, Gerenciamento do Foco Humano.Abstract
A prestação de serviços se confi gura como principal segmentona atual economia, sendo o ser humano o elemento responsável pela sua realização. Na Contabilidade Gerencial, duas vertentes focalizam (direta ou indiretamente) este elemento-chave: Custeio Baseado em Atividades e Capital Intelectual mais especificamente centrado no Capital Humano. A primeira evidencia sua ação pontual; a segunda identifica sua contribuição para a efi ciência organizacional. Considerando a centralidade deste elemento, este estudo propõe combinar a estrutura básica do Custeio Baseado em Atividades com a filosofia de gerenciamento do Capital Humano para construir um modelo de gerenciamento das atividades executadas pelo ser humano e recomendar ações para melhoria dos serviços por ele prestados. A operacionalização da proposta é demonstrada em um estudo de caso realizado nem um laboratório de análises clínicas, cujos resultados evidenciam os benefícios advindos da consorciação de dois pólos teórico-metodológicos. Os instrumentos utilizados são: levantamento bibliográfico e realização de entrevistas abertas e semi-estruturadas. A operacionalização da proposta forneceu informações para subsidiar o processo de tomada de decisão em termos de: identifi cação do status quo da atividade, meta a ser atingida, iniciativas a serem implementadas para o alcance desta, e a relação custo/benefício das iniciativas propostas para melhorar o desempenho da atividade.
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