Costos de capacitación de los trabajadores y la rentabilidad de una empresa de servicios legales
Training costs for workers and the profitability of a legal services companyBarra lateral del artículo
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En el entorno empresarial contemporáneo, la gestión estratégica del capital humano constituye un diferenciador competitivo fundamental para las organizaciones de servicios. El objetivo del estudio es evaluar el impacto de los costos de capacitación en los indicadores de rentabilidad de una empresa de servicios legales. Es un estudio cuantitativo descriptivo-correlacional con elementos longitudinales. Se analizó una muestra de 21 trabajadores de una empresa de servicios legales, utilizando entrevistas estructuradas y análisis documental de estados financieros del período 2021-2023. Los resultados evidenciaron una relación estadísticamente significativa (p = 0.000) entre inversión en capacitación y rentabilidad, con incrementos del ROI del 14% al 19%, ROA del 12% al 15%, y utilidad neta multiplicada por 3.75. Se concluye que la inversión estratégica en desarrollo del talento genera retornos cuantificables que justifican la asignación de recursos significativos hacia programas de capacitación en el sector servicios.
In the contemporary business environment, the strategic management of human capital constitutes a fundamental competitive differentiator for service organizations. The objective of the study is to evaluate the impact of training costs on the profitability indicators of a legal services company. It is a descriptive-correlational quantitative study with longitudinal elements. A sample of 21 workers from a legal services company was analyzed, using structured interviews and documentary analysis of financial states from the period 2021-2023. The results showed a statistically significant relationship (p = 0.000) between investment in capacity and profitability, with increases in ROI from 14% to 19%, ROA from 12% to 15%, and net utility multiplied by 3.75. It is concluded that strategic investment in developing talent generates quantifiable returns that justify the allocation of significant resources to training programs in the services sector.
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