Procedimentos contábeis relativos ao departamento pessoal: uma análise do conhecimento dos gestores empresariais sob a ótica de evitar passivos trabalhistas.

Abstract

This article provides important information regarding the procedures carried out in the company and in accounting about the Personnel Department. The methodology adopted for the realization of the case study was through bibliographic research of character deductive. The study on the subject seeks to analyze the knowledge of managers and entrepreneurs of 16 companies chosen by convenience, to know the percentage of knowledge about 20 subject categories involving the entity's personal department sector. That knowledge is important for the correct decision making of managers, entrepreneurs and accounting professionals, as the entity aims at the most economically viable means to carry out each procedure related to its collaborators, since the admission of the worker until termination. In the standardization of labor relations there are laws governed by CLT (consolidation of labor laws), which cannot go unnoticed. Furthermore, in-depth knowledge will be a fundamental tool to avoid fines, labor lawsuits, and penalties for non-compliance with deadlines or errors in accounting procedures. Because the best way to apply such procedures will avoid liability for entity.