Talento humano, costos laborales y sostenibilidad financiera: evidencia desde la contabilidad financiera en organizaciones contemporáneas de Panamá

Jonathan Yepes; Marisol Miranda; Frainith Rincón; Jorge Tejada; Yamileth Wilson; Ulices Guruchaga

doi:10.70625/rmis/827

Autores/as

Jonathan Yepes Universidad de Panamá Autor/a
Marisol Miranda Universidad de Panamá Autor/a
Frainith Rincón Universidad de Panamá Autor/a
Jorge Tejada Universidad de Panamá Autor/a
Yamileth Wilson Universidad de Panamá Autor/a
Ulices Guruchaga Universidad de Panamá Autor/a

DOI:

https://doi.org/10.70625/rmis/827

Palabras clave:

Talento humano, Costos laborales, Sostenibilidad financiera, Contabilidad financiera, Panamá

Resumen

La sostenibilidad financiera de las organizaciones contemporáneas depende cada vez más de la capacidad para gestionar estratégicamente el talento humano y controlar los costos laborales sin deteriorar la productividad, la calidad del empleo ni la creación de valor. El problema central de esta investigación radica en que muchas empresas registran los costos laborales únicamente como gastos operativos, sin analizar suficientemente su relación con la sostenibilidad financiera desde una perspectiva contable y estratégica. El objetivo del estudio es analizar la influencia del talento humano y los costos laborales sobre la sostenibilidad financiera en organizaciones panameñas, integrando enfoques de recursos humanos y contabilidad financiera. La investigación se plantea con enfoque cuantitativo, diseño no experimental, transversal y correlacional-explicativo. Se propone aplicar un cuestionario estructurado a gerentes financieros, contadores, administradores y responsables de recursos humanos de empresas medianas y grandes en Panamá. Los resultados esperados sugieren que una adecuada gestión del talento humano, acompañada de una estructura eficiente de costos laborales, influye positiva y significativamente en la sostenibilidad financiera. El aporte principal consiste en proponer un modelo integrador que permita interpretar los costos laborales no solo como cargas contables, sino como inversiones estratégicas vinculadas a productividad, rentabilidad, liquidez y continuidad empresarial.

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