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Chapter 1: Introduction 1 Statement of the Problem 2 Purpose of the Study 5 Introduction to Theoretical or Conceptual Framework 6 Introduction to Research Methodology and Design (Nature of the Study) 9 Research Questions 9 RQ1 9 RQ2 9 RQ3 9 Hypotheses 9 H10 9 H1a 10 H20 10 H2a 10 Significance of the Study 11 Definitions of Key Terms 11 Summary 13 Chapter 2: Literature Review 14 Theoretical or Conceptual Framework 72 Summary 100 Chapter 3: Research Method 102 Research Methodology and Design 105 Population and Sample 105 Materials or Instrumentation 106 Study Procedures 107 Data Analysis 110 Assumptions 111 Limitations 111 Delimitations 112 Ethical Assurances 112 Summary 112 Chapter 4: Findings 113 Reliability and validity of the Data 116 Results 116 Evaluation of the Findings 129 Summary 132 Chapter 5 133 Implications, Recommendations, and Conclusions 133 Implications 135 Recommendations for Future Research 140 Conclusions 140 References 144 Appendix A questionnaire 161

List of Tables

Begin a list of tables here…

For both theorists and practitioners in the field of personnel management, it has become an axiom to classify personnel as key resources, strategic factors that determine the company's competitiveness. At the same time, one should not forget that the staff is not only a unique resource but also a significant cost item for the employer. The provision of a social package, significant bonus percentages, moral encouragement, and the organization of corporate events have become a common practice for many Russian industrial companies. However, significant funds are spent on measures to improve the efficiency of the work of the staff, and the commitment and motivation of employees remain at a low level. Staff costs continue to be just expenses and do not always provide the employer with the desired economic effect (Gretchenko et al., 2018).

Systematized information on personnel costs is necessary both for the employer to develop an effective personnel management policy in economic and social aspects and for the employee to assess the composition and structure of the employer's costs that form his personal income or are related to the implementation of personnel activities that contribute to the development of his professional and personal characteristics (Ling & Yumashev, 2018).

At present, in the Russian practice of personnel management of an industrial company, there is a declarative nature of personnel policy, which is often distinguished by the planning of personnel activities without an appropriate economic justification, which results in the irrational use of resources. According to Lobanova (2019), the most significant reasons for this situation are as follows:

· The employer's lack of a systematic idea of ​​the mechanism for managing personnel costs;

· Identification of the concepts of "personnel management" and "personnel cost management": in the practice of personnel management of a modern industrial company, personnel cost management is not singled out as an independent function of personnel management;

· Ignoring the specifics of personnel costs, which are considered in the context of the total costs for the production and sale of products, works, and services;

· the unwillingness of structural units and officials who make decisions on the amount and direction of personnel costs to combine the characteristics of the personnel cost management process into a single system.

· Industrial production is the process of combining resources in order to obtain the desired product. The economic content of this process is the essence of cost management, including personnel costs, as a key production factor.

· Industrial companies currently experiencing a shortage of qualified personnel are interested in the formation of a personnel cost management system, which is the basis for coordinating the socio-economic goals of the employer and employee.

Based on the evaluation of the information as a result of the internal and external analysis carried out in previous chapters (strengths, weaknesses, threats, opportunities, and the key success factors of the sector), below and as part of the strategic formulation, the new vision and mission of the company, strategic objectives are established, and strategies are developed (Fuertes et al., 2020). To define the strategic objectives that the company wants to follow, it must be directed based on the vision, mission, and thus the strategies that are necessary for the fulfillment of the objectives will be obtained. The trend toward the globalization of economic processes demands a new organizational and technological paradigm, making it necessary to establish the organization's mission. Therefore, it is recommended that strategic planning be preceded by strategic thinking, which will allow the formulation and execution of the Mission in the organization. Also, those working groups are formed to share ideas about the desired future (George & Schillebeeckx, 2022).

Strategies are the starting point for meeting objectives. In this case, we will see how it helps us optimize Human Resources costs.

The Operating Result is an effective Project Planning and Control System. It combines a wide variety of aspects, such as physical progress, production, yields, economic result (cost control), and financial result (cash flow control). That is why it is taken as a strategy to optimize the costs of Human Resources in the province of Lima due to its high-cost control. The estimated calculation of the cost of a work that is carried out before its execution is the budget. The more accurate you are, the closer you get to the actual cost. We have witnessed the disappearance in the market of many companies belonging to the construction industry sector due to poorly preparing a budget and;

· Forgetting many details by not having a referential pattern of how to budget.

· Spending many man-hours using spreadsheets and not having time to think about the logistics of the job.

· Not having a data bank of the company's own performance of previously executed works.

· Failure to use a system of costs and budgets suitable for the type of work to be carried out, be it civil or electromechanical. As well as errors made during the execution of the work unrelated to the budget.

· As for the workforce, social laws, overtime, food or personal allowances, and safety implements must always be analyzed (Bagaskara, 2021).

High costs of labor in projects in the construction sector of civil works due to the lack of planning of the activities to be carried out and poor controls. At present, all companies, especially construction companies, need to optimize the costs of their human resources that allow them to improve their objectives and reformulate their mission and vision.

In every company, human resources are important because it allows for meeting the goals set by controlling the use of these. All administrative activity is important to be carried out effectively. It is necessary to know how costs affect achieving all the expected objectives to work.

The study of theoretical and practical studies of domestic and foreign scientists allows us to conclude that the issues of cost management for the company's personnel are insufficiently developed. The application of human capital theory at the company level usually comes down to defining the corporate workforce as the totality of the human capital of employees. In modern conditions, considering the issues of personnel management of an industrial company, it is advisable to talk not about the cost of human capital but about the cost of personnel decisions. This is due to the fact that the implementation of personnel functions requires decisions on the directions, magnitude, and sources of reimbursement of personnel costs.

The solution to the problems of personnel cost management is mainly limited to the development of a conceptual apparatus, composition, and classification of personnel costs. The greatest attention is paid to the issues of material incentives and wage management. There are no studies that reveal the mechanism for managing the personnel costs of an individual company. Not enough attention is paid to the formation of a personnel cost management system as an integral set of interacting elements that ensures the adoption of economically sound management decisions.

It is the reason for this research project because it will provide a useful tool to the company since it was verified that an adequate costing of human resources is not carried out in the construction of works in the province of Lima. It will allow recognizing faults that could exist in administrative management that may affect the company's profitability.

General-purpose

To determine strategies to optimize Human Resources costs in construction companies in the province of Lima.

Specific Purpose

· To analyze the formulation of the budget in the optimization of Human Resources costs in construction companies in the province of Lima.

· To describe the measure of Personnel Management in relation to the optimization of Human Resources costs in construction companies in the province of Lima.

· To analyze the influence of the Operating Result method in the optimization of Human Resources costs in construction companies in the province of Lima.

The theoretical foundations of personnel cost management in domestic and foreign economic literature are considered in the works of representatives of various areas of economic science, but mainly within the framework of the theory of personnel management and labor economics (Cassar & Meier, 2018).

The study of the main stages of the evolution of personnel management from the point of view of changing the employer's attitude to personnel costs will allow us to systematize scientific views on the management of personnel costs.

The evolution of personnel management is an antagonism of two worldviews: the philosophy of prioritizing human resources and the philosophy of prioritizing "non-human," primarily financial, resources. Nevertheless, scientific research of the last century made it possible to formulate the most important concepts of personnel management (Peterson, 2020), which assess the role of a person in an organization in different ways, and are characterized by the use of various combinations of personnel management methods: administrative, socio-psychological, economic. These include, in particular: - the concept of the use of labor resources; - the concept of "scientific administration,"; - the concept of human relations management; - the concept of strategic human resource management; - the concept of managing a person and organizational culture.

The concept of labor resources (F. Taylor, G. Emerson, G. Gantt, etc.) was developed from the end of the 19th century to the 60s of the 20th century (Stetz, 2021). Taylor proposed a strict scientific system of knowledge about the laws of the rational organization of labor, the constituent elements of which are the mathematical method of calculating the cost, differentiation of wage systems, the method of studying time and movements, the method of dividing and rationalizing labor practices (Taylor, 2004). Instead of a person employed in production, only his function was considered - labor, measured by the cost of working time and wages, which were considered as two main indicators characterizing the efficiency of the use of labor resources in production and, thus, were the main factors that determined the number of personnel costs.

Taylor's teaching was based on a mechanistic understanding of man and his place in the organization. The main way to solve the problem of increasing productivity and, accordingly, the tool for managing personnel costs, he considered the rationalization of operations based on rationing, a rigorous analysis of production processes, as well as the systematic use of material incentives, which was the basis of economic methods of personnel management (Taylor, 2004). 

Summarizing the essence of his system, Taylor wrote: “Science instead of traditional skills; harmony instead of contradictions; cooperation instead of individual work; maximum performance instead of performance limitation; development of each individual worker to his maximum permissible productivity and maximum well-being” (Taylor, 2004). 

A tangible contribution to the development of the theory of scientific management was made by G. Emerson, who formulated 12 management principles that ensure the growth of labor productivity. According to him, “to work hard means to make maximum efforts; to work productively means to make minimal efforts.” Emerson attached particular importance to the selection of personnel, thus laying the foundations of the philosophy of hiring as one of the postulates of the concept of using labor resources (Emerson, 1913). 

It can be stated that the development of the concept of the use of labor resources was characterized only by a production orientation, within which the employee was considered as an impersonal resource, along with material and financial resources. Human resources were, first of all, a means of increasing the financial resources of an entrepreneur. According to D.V. Gross, Taylorism is the classical geometry of labor, the most important axioms of which are organizational harmony and psychological expediency (Corwin, 2003). In organizational terms, personnel management at enterprises was concentrated exclusively at the level of line management, and the main management mechanism was labor rationing.

At this stage in the development of managerial thought, personnel costs were regarded as burdensome expenses for an entrepreneur on one of the other similar resources. It's only difference, considered a key drawback, is animation. Managers tried to smooth out such a flaw by developing a clear personnel management algorithm, rationalizing operations, rapprochement, and identification of a person with a technological mechanism, which was the main principle of personnel cost management. Actually, the task of economic substantiation of personnel decisions, the problem of forming a personnel cost management system, as the basis for the interconnected application of personnel management methods, was not considered separately from company management (Hidayah & Syahrani, 2022).

At the first stage of the evolution of management concepts, the main strategy for managing personnel costs was the tactics of minimizing costs on the basis of an ideal ratio of working time and wages for the employer through technological rationalization. The very term "strategy" is not applicable to the concept of the use of labor resources, which had a short-term economic orientation. So Chandler (2009) interprets this concept as defining the company's main long-term goals and objectives and developing the direction of action and allocation of resources necessary to achieve the goals.

A quantitative research design was used for this study with a special focus on descriptive methods. A survey was carried out to gather information from the study participants. Frequency analysis was carried out to analyze the hypothesis of the study.

Main question

What are the strategies to optimize Human Resources costs in construction companies in the province of Lima?

How does the budget formulation imply the optimization of Human Resources costs in construction companies in the province of Lima?

To what extent is Personnel Management related to the optimization of Human Resources costs in construction companies in the province of Lima?

How does the real Operating Result method influence the optimization of Human Resources costs in construction companies in the province of Lima?

The Strategies implemented help optimize the costs of Human Resources in construction companies in the province of Lima.

The strategies implemented do not help optimize the costs of human resources in construction companies in the province of Lima.

A good Budget Formulation planning implies positively in the optimization of costs of Human Resources in construction companies in the province of Lima.

A good Budget Formulation planning does not imply the optimization of costs of Human Resources in construction companies in the province of Lima positively.

H3o

Personnel Management has a considerable relationship with the optimization of Human Resources costs in construction companies in the province of Lima.

H3a

Personnel Management does not have a considerable relationship with the optimization of Human Resources costs in construction companies in the province of Lima.

H4o

The Operating Result positively influences the optimization of Human Resources costs in construction companies in the province of Lima.

H4a

The Operating Result dose does not influence the optimization of Human Resources costs in construction companies in the province of Lima.

Theoretical significance

The result of this research can be systematized and then incorporated into the epistemological field of science since it would demonstrate the relationship that could constantly exist between the variables under study.

Practical significance

This research is carried out because there is a need to have tools to be more competitive since it is indicated that there is a drop in profitability in the construction sector.

Methodological significance

This research will provide information according to the methods, procedures, techniques, and instruments used, which, once their validity and reliability have been demonstrated, can be used in other research works.

Strategies

A strategy is the set of actions that will be implemented in a given context with the aim of achieving the proposed goal.

Budget

Accounting document that includes a forecast of income and expenses that will occur in the development of an activity or the operation of a company, or corporation, in a certain period

Additional work budget

The additional work budget is the higher cost caused by the execution of complementary works and more extensive measures not considered in the bidding conditions or the respective contract and necessary to meet the goal set in the main work.

Human capital.

It is a term used to designate a production factor-dependent not only on the quantity but also on the quality, the degree of training, and the productivity of the people involved in a production process. In addition, it has been extended to designate the set of human resources that a company or economic institution possesses.

Optimize.

Plan an activity to obtain the best results.//Find the best way to carry out an activity.

Cost.

Value is sacrificed in the acquisition of assets to be transformed or resold to generate operating income in a business.

Human Resources: A company has various resources that allow it to function and achieve its goals. Employees, workers, and collaborators make up what is known as the human resources of an entity. The concept is also used to name the department, office, or person dedicated to analyzing, choosing, hiring, training, and retaining a company's workers.

IDENTIFICATION AND CLASSIFICATION OF VARIABLES.

Variables and Indicators of the Research

Independent Variable

Strategies.

Dependent Variable

Human Resources Costs

Operationalization and Variable Indicators

Strategies

· Personnel management.

· Budget.

· Operative result.

Human Resources Costs

· Costs.

· Human Resources.

This chapter presents the study problem, study purpose, research questions, research hypothesis, and significance of the study. In addition to that, definitions of terms and classification of variables are included in this chapter.

In the next chapter review of the study variables is provided in detail.

In this detailed chapter review of study, variables are followed by the theoretical and conceptual presentation of the study variables.

Costs of Human Resources

Costs

Direct Costs

Direct costs are the cost of labor made up of inputs or resources classified into global items, materials, labor, and equipment. This cost does not include general expenses, utility, or taxes.

The classic way used throughout the world to calculate the cost of civil works is based on the unit price analysis system. Urban sanitation works, road works, and works, in general, are generally budgeted (Foroughi Moghadam et al., 2019).

Cost Accounting

Cost accounting is a branch of general accounting that synthesizes and records the costs of the manufacturing, service, and commercial centers of a company so that the results of each of them can be measured, controlled, and interpreted by obtaining unit and total costs (Hilorme et al., 2019).

Production Costs

Accounting point of view, the cost is the sum of values, quantifiable in money that represents consumption of factors of production disbursed to carry out the management act whose cost is involved.

Its main purposes are: to contribute to the control of operations and facilitate decision-making.

It is a means to properly plan and conduct business, operating at levels that provide adequate profitability (Greer, 2021).

Features

· It is analytical because it considers segments of a company and not the total.

· It predicts the future while reflecting on events that have occurred.

· Units are mainly involved in the movements of their accounts.

· It only records internal operations.

· It facilitates the preparation of reports for efficient business management.

· Its accounting periods are shorter than those of the general ledger.

· Generally accepted accounting standards (GAAP) and standards set by the company (normal production volume) are respected.

· Its implicit idea is the minimization of costs.

Classification of Costs

The most common ways of accounting for each cost are (Budinis et al., 2018):

1. according to accounting periods

2. according to the role they perform

3. according to its nature

4. depending on how it is allocated to the product units.

5. according to its type of variability

Cost Elements

1. Raw material

It groups together all those physical elements that are essential to consume during the process of making an article, its accessories, and its packaging. This is on the condition that such consumption is reflected in the volume of elements used through a certain and normally constant relationship with that of production. All those materials that do not meet this condition are included in factory charges or indirect manufacturing costs (Yin et al., 2019).

2. Workmanship

It represents the value of the work done by the operators who contributed directly and indirectly to the process of transforming the raw material.

3. Factory charges or Indirect Costs

They are all the costs that a center needs to incur to achieve its goals, costs that, with few exceptions, must be absorbed by the entire production of the operating center with a view to a final imputation to those which cannot be carried out except by means of certain accounting devices, which will be described later.

Modern production methods and the particular characteristics of markets have caused fundamental changes in the forms of organizational activity. Diversity and, especially, the tastes and needs of consumers have given an increasingly transitory nature to products, thus to their production processes and accounting systems.

Cost accounting has made it possible, over the years, for organizations to make appropriate and timely decisions on issues related to the costs of producing and selling. However, for companies that generally process thousands of documents, routinely accumulating and classifying costs becomes an uphill task that consumes a large number of human resources (Yin et al., 2019) and, of course, also financial ones.

Consequently, companies do not know the cost structure of their processes or the financial situation of each product, and they only know their general and aggregate financial situation (Lee et al., 2018). This causes a serious problem for them because it makes it difficult for them to know what is the true utility that each of the products contributes to the company's profits. Likewise, they do not know their break-even point, a situation in which there are no losses but no profits either.

General or financial accounting provides information related to the external flow of operations that converge in the company, such as purchasing raw materials, paying personnel and suppliers, sale of products, and payment to customers, among others. While cost accounting accumulates, defines, classifies, measures, records, reports, and analyzes the internal flow of economic values ​​(direct and indirect costs associated with the production, marketing, and distribution of goods and services as well as those related to the administration and financing), in order to provide the necessary information to facilitate and improve the decision-making process at all levels of the business hierarchy (La Notte & Rhodes, 2020).

On the other hand, the cost accumulation system includes the procedures, methods, and other records that provide information about the production cost of an item or the provision of a service. In fact, to Esmaeilian et al. (2020)are technical, administrative, and accounting procedures that any company can use to determine the cost of the various phases of its operations - sectors, departments, activities, and processes - for accounting information purposes (inventory valuation, cost of sales, generation of results), management control (diagnosis, planning, evaluation) and basis for decision making (calculation of the marginal contribution and application of the cost-volume-profit ratio in setting prices, elimination of a product line or the outsourcing of activities).

In short, they comprise a fundamental tool for organizations that seeks to explain, from various angles and to satisfy different information purposes, the behavior of the costs of their operations. According to Drury (2013), an accounting system comprises the methods, procedures, and resources used by an entity to track financial activities and summarize them in a useful way for those who make decisions. Hence, companies require and create accounting systems that include costing procedures that allow them to present their financial statements and serve these support systems for planning, control, and decision-making.

For the cold storage agro-industrial sector, the concepts of the production process are more complex than in other industrial sectors due to the diversity of joint products, by-products, and waste derived from the slaughter of live cattle for human consumption, which requires an accounting system that responds to the concerns presented by the management of the companies dedicated to this activity, about their true economic and financial situation. Therefore, issues related to the costs of producing and selling are points of the first order in the meetings of the board of directors of companies in the meat sector, where the need to know the cost structure and the performance of each line of business often predominates, as well as the results obtained in each period.

Currently, the Venezuelan meat industry is in serious difficulties, and, therefore, cost information is vital for national slaughterhouses and industrial refrigerators. Babaeva (2018) point out that the main critical issues facing this agro-industrial sector are:

The anarchy due to the lack of zoning, the indiscriminate proliferation of slaughterhouses, and the increase in idle capacity in almost 40% of the sector, coupled with the managerial obsolescence of most of the slaughterhouses and/or industrial refrigerators, produce high costs throughout along the transformation chain that results in loss of profitability. Therefore, in the national cold-storage agro-industrial sector, the waste of facilities, the deterioration of the efficiency in the exploitation of by-products, the hygienic-sanitary lack of control, the deterioration and lack of definition of the quality of the carcass, the participation of a large number of intermediaries who do not add value to the product but have large profit margins, the increase in marketing costs and environmental problems, among others.

The public entities responsible for these facilities do not properly monitor their proper functioning, either due to ignorance or the common practice of ignoring the corresponding legal regulations. The national government has basically focused on the final product, limiting supply and exercising controls through a strict price regulation regime.

The non-existence of a supervision and auditing process, as well as the lack of professional updating by the National Technical Unit for Meat of the Ministry of Production and Trade, has produced a high level of discretion in classifying carcass animals and a great diversity of differentiated criteria between classifiers to distinguish quality traits of meat. Consequently, price formation in the sector is not very transparent and harms trust between links and the competitiveness of the chain, especially in the establishment of prices by the state without the participation of the private sector.

The double submission of the classifier, on the one hand, to state agencies such as the Ministry of People's Power for Agriculture and Land or the National Institute of Comprehensive Agricultural Health, and on the other, to the cattle processing company itself that provides bonuses to the official, influence his role as an impartial referee and leads to corruption due to bribes or conflicts of interest between producers, slaughterers, intermediary classifiers or owners of butcher shops during the classification of the carcass.

What happens in the meat market in Venezuela is due to its state of backwardness due to the lack of information and transparency (Coşar et al., 2019). For pig farms in the Spanish context, in the Venezuelan cold storage agro-industrial sector, most small and medium-sized companies do not request specialized advice for cost analysis, only large companies do so either obtaining this information through external professionals or internal, and although the main objective is not precisely to obtain an economic analysis of the company but rather the technical analysis of production, it is worth mentioning that these two analyzes are not incompatible, rather they are complementary, so all agro-industrial farms must have information relating to both technical management and economic management (Lubbock, 2020).

In an industry as dynamic as the meat industry, where alternatives for channeling and directing production must be studied daily due to fluctuations in costs - such as feed, labor, medicine, or any other input related to normal operating operations of companies in this sector -, in addition to meat being a product of the basic Venezuelan basket, it is essential to define a cost accumulation system, absent in slaughterhouses and industrial refrigerators, that reflects its cycle full operational; since the cattle are ready for the slaughter until obtaining the multiple cuts and by-products. However, empirical research on the cost of the cattle slaughtering process in the different livestock areas of the country is scarce (Lubbock, 2020).

For this reason, this research aims to present the guidelines of a cost accumulation system for companies in the refrigerated agro-industrial sector of the state of Mérida, which allows them to cost their products adequately and, in turn, make more informed decisions—informed and correct. An appropriate cost accumulation system will make it possible to gather, organize and communicate financial and non-financial information about the production process and the determination of costs in the slaughterhouses and industrial refrigerators of this locality as a basis for forecasting the economic consequences of managerial decisions that are adopted within it and promote improvements in its productivity (Voza & Roep, 2020). 

The article has been structured by contemplating, in the first place, the nature of cost accumulation systems; second, joint production and methods for allocating joint costs; third, the methodology used; fourth, the results are presented; and fifthly, some conclusions and final considerations are presented.

2. Nature of cost accumulation systems

Cost accounting offers the relevant methods for determining production costs, which are configured as a tailored suit to meet the needs for information on the processes that occur within companies and, in turn, support the administration in the elaboration, execution, and control of the strategic business plans. Hence, the mistake of the companies of not having an adequate cost accumulation system.

The empirical formulation of costs understood as the lack of scientific and methodological foundations in the calculation of costs with the purpose of responding to information emergencies, although it may be temporary support for the adoption of managerial decisions, does not allow having the means suitable for logically and effectively determining the results, they can even fail due to the lack of a base or a cost accumulation system, especially when the complexity of industrial operations makes it necessary to carefully measure the costs incurred. Indeed, as Mohamed (2018) points out, without an appropriate information system, companies face serious difficulties in:

· Make decisions as to what to do with the product or products that are producing losses or whose profits are below the company's aspirations and keep the product that is producing losses or remove it from the market.

· Study the reasons why the products are in that situation and make decisions to solve the problem. Therefore, you must know if the problem is due to a product marketing situation or a problem somewhere in its cost structure.

· Evaluate the cost structure of the products versus the establishment of price controls for them.

Information systems, as pointed out by Behnassi et al. (2021), although referring particularly to the management information system, play a preponderant role in increasing business capacity to face environmental change and in increasing its viability, as a result of achieving a greater correspondence between the turbulent environments in which they are located decisions and cognitive maps, which enable the interpretation of the various states of these environments as well as the formulation and implementation of strategies aimed at improving the effectiveness, productivity and, ultimately, the competitiveness of the company and its people. But companies do not use a single information system to direct the course of their actions, and they have multiple information systems to achieve their objectives (Kohli & Melville, 2019).

According to Mohamed (2018). cost accounting fulfills two main purposes within an organization: an accounting type, which consists of serving as a basis for the valuation of inventories and, therefore, the determination and presentation of the results in a period; and another applicable to senior management, which allows the timely evaluation of alternatives for business action, enabling the right decision to be made for business management. This requires a host of appropriate procedures and methods, which, configuring various costing systems according to the characteristics of the production processes, clearly reflect the operations and costs of the company, whatever its type, manufacturing, or services, a fundamental basis for decision-making.

Cost accounting systems are a formal mechanism for collecting, organizing, and communicating information about a company's activities. A good costing system helps a company achieve its goals and objectives. A cost accounting system aims to measure the cost of developing, producing, acquiring, selling, and distributing particular products or services. That is why they can be defined as the set of procedures, techniques, records, and reports structured on the basis of the double-entry theory and other technical principles, which are intended to determine unit costs of production and control of operations. Manufacturing is carried out in a company (Mohamed, 2018).

They constitute the basis for the accumulation of production costs. That is, they mean the means or method used to accumulate the costs that are going to be attached to the products or services. The accumulation and classification of routine product cost data are very important tasks that also require a lot of time since cost accumulation implies the organized collection of cost data through a set of procedures or systems (Haswell & Evans, 2018). The specialized literature, considering the nature of the production process, recognizes, although they represent extreme approaches, two basic cost accumulation systems: the cost system for specific orders and the cost system for processes.

The system of accumulation of costs by orders, also known by the names of costs by production, by batches of work, or by customer orders, is typical of those companies whose costs can be identified with the product in each work order in particular, as the different production operations are carried out in that specific order (Li et al., 2019). It is appropriate for those companies that manufacture their products by assembling various parts to obtain a finished product, in which the different products can be easily identified by individual units or batches, such as the typographic industries, the graphic arts in general, the of footwear, furniture, toys, foundries, shipyards, mechanical workshops, tailor shops, among others that make products to order and customer specifications.

The costing unit is generally a single product or batch of similar, but not identical, products, the manufacture of which is initiated by production order, the costs are accumulated separately for each order, and the obtaining of unit costs is a matter of a simple division. The total costs of each order are divided by the number of units produced through that order (Dolgui et al., 2020). Hence, its objectives, according to Li et al. (2019), are:

· Calculate the production cost of each product made by properly recording the three cost elements - direct materials, direct labor, and factory overhead - on the job cost sheets.

· Properly maintain the logical knowledge of the production process of each product. Thus, it is possible to follow the manufacturing process at all times.

· Maintain control of production, with a view to reducing costs in the development of new batches of work.

The system of accumulation of costs by processes has a special feature: the products' costs are calculated by periods during which the raw material undergoes a process of continuous transformation, either in repetitive processes or not for a relatively homogeneous production. In which it is not possible to identify the elements of the cost of each finished unit (Clauser et al., 2021). This type of system is particularly used in companies with massive and continuous production processes of similar articles, such as the textile, chemical process, plastic, cement, steel, sugar, oil, glass, and mining industries, among others; in which production is accumulated periodically in production departments or cost centers.

A production process constitutes the costing unit in this system. Therefore, the costs are accumulated for each process during a certain time, and the unit cost of the finished product is formed by the sum of the unit costs of the processes through which it has passed, which are determined by dividing the cost of each process by the total number of units obtained in the respective period (de Jonge & Scarf, 2020). This means that the unit cost of production is an average, cumulative, and periodic cost that grows as the units progress through the various processes in which the company's production system is divided.

As a consequence of more advanced technology, the modern trend of cost accumulation is towards the application of the process costing system with standard data, which facilitates production planning and control to a greater extent. Standard costing also simplifies product costing for process companies, producing useful calculation savings by providing forecasts of what unit costs should be for direct material categories, units received from the department above, and conversion costs. Following Li et al. (2019), the main objectives of the process cost system are:

· In a given time, calculate the production costs of a particular process that can be carried out in a single department or in several.

· Help the company control its production through the reports that each cost center must render. With these reports, management can maintain proper control of production.

These costing systems can be based on data, either historical or predetermined. In the first case, the elements of the cost are considered to be real, although such an assertion is not essentially true since the third element, indirect manufacturing costs, can only be calculated for a short period by using a predetermined rate of indirect costs. In the second case, predetermined data is taken into account that will later be compared, at the end of a period, with the real data, with a view to maintaining adequate control of production during the product manufacturing process itself.

The benefits of a cost accumulation system focus on the reliability and timeliness of cost information to make timely and accurate decisions. One of the objectives of management is to make appropriate decisions. The permanence of the company in the market will depend on them. It is not possible to improvise with a cost accumulation system that does not reflect the true production costs to manage the company, much less establish sales prices. The rigorous design of costing systems and the formality with which they are implemented will allow appropriate controls for each of the cost elements, thus achieving optimization of production costs and making price proposals.

3. Joint production and joint cost allocation methods

The manufacturing process of some companies allows obtaining various final products that are produced from the same raw material and/or set of operations. These processes are known as joint production. The products of these processes may become identifiable at the point of separation, although some may require further processing. For Sgarbossa et al. (2020), the joint products are so intricate that managerial decisions have little effect on the final result, at least up to the point of separation once it is decided upon.

The origins of the joint costs are of a different nature, even when they reflect a common situation, such as the diversity of products derived from the same production costs (Berry et al., 2019). Firms in this situation face the problem of deciding how joint costs are to be divided among the resulting products. With the help of modern technology, many of the products manufactured separately are now made from the same raw materials and using the same manufacturing process and the same technology and labor.

Among the industries that have joint production are those of oil refining, dairy, pharmaceutical products, chemical products, and food processors, such as meatpackers that obtain different cuts of meat, skins, and waste from slaughtered animals. Each of these companies makes use of the same inputs of raw materials to its processes to achieve various outputs in more or less fixed proportions, and the costs incurred in this process are common to all the products obtained. However, it must be borne in mind that these products are related in such a way that the increase in the production of one increases the production of the other or the others, although not necessarily in the same proportion, in fact, up to the point of separation it cannot produce more than one without producing more of the others (Gibson et al., 2020).

In this situation, the only costs that can be accumulated accurately are the total costs (raw materials or direct materials, direct labor, and indirect manufacturing costs) of the process that generates the simultaneous products (Gibson et al., 2020). This means that the joint costs are made up of all the costs incurred up to the point of separation, and to assign them to the individual products, certain procedures are required that are applied according to how the joint products are classified. But it should be noted that joint costs differ from common costs, although all of them are indirect costs because such costs cannot be traced directly to the final products that benefit.

Joint costs are generated in the production processes where several products are obtained at the same time that cannot be manufactured independently. Therefore, they are indivisible and not identifiable with the individual products; while common costs are incurred to produce products simultaneously that could also be manufactured separately, but unlike joint costs, they are divisible and can be associated with each of the products produced (Tortia, 2021). The impossibility of linking the joint costs with the various products causes the distributions of these costs to be arbitrary. In other words, there is no theoretically correct and well-accepted way of determining what part of the joint cost corresponds to each product ( Hansen & Mowen, 2007 ).

Beyond the point of separation, if some products require further processing to make them finished and available for sale, additional processing costs or separable costs may be incurred. These costs include the costs of raw materials or direct materials, direct labor, and indirect manufacturing costs invested in the additional processes of the identifiable products; therefore, the cost of each product must include the assigned joint costs and the separable costs (Drury, 1992).

Horngren et al. (2012) classify the products resulting from a joint production process into two categories: products with a positive sales value, in which it groups the main products, joint products or co-products, and by-products that have an active market; and products with a zero sale value, in which the waste, waste and/or residues with no commercial value are located. Currently, it is almost impossible to find products without a market value since technological advances and the recent interest in environmental problems caused by the irrational use of production factors have made many products and waste - such as sawdust that did not have a sale value or certain obsolete products that did not have an active market - whether they are commercialized or, even, used as raw material in the manufacture of other products. However, the focus of this work is the products with a positive sales value, which it is necessary to define and differentiate between them.

The main products derived from a joint production process are called joint products or co-products and, as Jordan (2018) indicates, they have the following characteristics:

· They use shared inputs. That is, they are generated simultaneously from the same raw material, labor, and indirect costs.

· They have a stage in the production process where they are separated into identifiable products and can be sold as such or undergo additional processing.

· They have common simultaneous processing. That is, no product can be produced individually without the other products arising at the same time.

· Joint products are the fundamental object of manufacturing operations.

· All are considered of equal importance, either because of the needs they cover or because of their commercial value in relation to total production.

In this sense, referring to main products would be the same as talking about joint products. But Horngren et al. (2012) establish a subtle difference due to the variety of them that are obtained. When a joint production process generates a product with a high sales value compared to the sales values ​​of the other products, the product is classified. In contrast, when a joint production process results in two or more products with high sales values ​​than the remaining products' sales values, those products are designated joint or co-products.

On the other hand, secondary products can be obtained, called by-products. Campos et al. (2020) define them as those products that arise from the joint production process without being a desired part of the process because they have a significantly lower capacity to generate income than that of a joint product. These products have a lower market value and are usually produced in smaller quantities than the main products and joint products.

By-products are the incidental result of manufacturing the main products, derived from the cleaning of the main products and the preparation of the raw materials or direct materials prior to their use in the production of the main products or formed from waste. Leftovers from the processing of the main products can be sold in the same state in which they arise together with the joint products at the point of separation or undergo additional processing before being sold. By-products are sometimes distinguished from waste in that they have a relatively higher sales value and contribute a greater proportion to the company's profits, inducing a direct interest in their production (Narisetty et al., 2021).

They then represent value residuals, which often require a particular treatment (Ekvall, 2019). The procedure with respect to by-products is less complex than that of joint products since, by definition, the value of the by-products is not relevant in relation to the total value of the products produced. However, this is not always the case because, depending on the different industries, its importance varies greatly. Some companies have the sales value of secondary products so small that they are considered synonymous with waste. Still, in others, the sales value is so significant that it is doubtful whether the product is a by-product. or a joint product (Obydenkova et al., 2019).

The distinctions between main products, joint products, and by-products are not so clear in reality ( Horngren et al., 2012 ) and may change as a result of technological innovations in processes and products. The relationships between joint products and by-products are also not permanent, as is the case with the products within each category. And rather, they vary when the relative importance of the individual products changes. Hence costing procedures must be reclassified and adjusted (Narisetty et al., 2021). Time and location transform the perception of the by-product, so it is often convenience that determines whether multiple products are categorized and treated as a joint product or a by-product.

This is because such speculative differentiation is only a mere semantic distinction, which allows recognizing the accounting procedure to be followed to value them and prepare the external and internal financial reports that satisfy the information demands of the company. In practice, although the criterion of relative sales is the one commonly used to identify them, it is not definitive. The classification of a product as a set or by-product depends to a large extent on the objectives and policies of management.

The allocation of joint costs to co-products can be done by applying any of the following approaches ( Horngren et al., 2012 ): under the market approach, applies joint costs using data such as prices, including the sales value method in the separation point, the method of the net realizable value (VNR) and the method of the constant percentage of the gross profit of the VNR. The physical production approach applies joint costs using measures such as weight, quantity, volume, or physical units of joint products.

With regard to by-products, due to their secondary and unimportant nature, in most cases, joint costs are not assigned to them. The net income that can be obtained from them is simply deducted from the production costs of the products. Either that by-products are recognized at the time they are produced or at the time they are sold. The net income from by-products is calculated by subtracting from the income of the by-product produced or the by-product sold, as the case may be, the separable costs and the operating expenses attributed to it. However, it will be the market that defines over time the allocation or not of joint costs to by-products according to their importance.

Because the type of industry that is undertaken, the refrigerated agro-industrial sector, considers that all its products are important and contribute to business profits based on their relative sales values ​​and the quantities produced, the study contemplates only two of the methods of joint cost allocation: the method of physical units and the method of sales value at the separation point. The reality of industrial refrigerators and slaughterhouses is that all of their co-products and by-products have a market value, even the waste that can be used as raw material to produce agro-industrial foods (Ueda et al., 2022).

The allocation method based on the physical units produced distributes the joint costs to the co-products considering the amount of total production obtained, expressed in barrels, cubic feet, tons, or any other appropriate physical measure. In case the measurement basis varies from product to product, a conversion factor must be found to standardize the results obtained, which means that the unit of measurement must be the same for all joint products. Joint costs are assigned to each joint product in proportion to the share that each of them has in total production (Berry et al., 2019). To obtain the unit cost of this production, an apportionment ratio must be determined based on the total of the units produced for all the products.

For Torres (2002), this method has some disadvantages, the main one being the equality of unit costs at the point of separation, which is not directly related to the capacity of the joint products to generate income and can cause an excessive allocation with relative to market value. Sometimes the least numerous co-product is the most expensive or has a much higher sales value than the other co-product. Therefore, making business decisions based on uniform costs as presented by this method can promote wrong actions.

The allocation method based on the sales value at the point of separation, according to Wilhelm and Sydow (2018), applies the joint costs through the market sales prices of the joint products at the point of separation and is developed as follows :

The total of the joint costs is obtained.

The total sales value for all co-products at the split point is determined.

The total amount of joint costs is divided by the total value of sales to determine a total cost factor for each weight of sales.

The factor is multiplied by the sales value of each co-product to arrive at the allocation of joint costs for each co-product.

Torres (2002) points out that, according to this method, the capacity of each co-product to generate income is calculated, and based on this, the joint cost is assigned. The costs assigned according to this method are different from each other, which solves part of the problem caused by the previously explained method. However, this method is still unfair since it causes the contribution margins of the joint products to be the same in all cases. In this way, more joint costs are charged to the joint products that have more income-generating capacity and, in some ways, others could be subsidized.

Accounting of Labor

There are two source documents for labor in a job order costing system: "A time card and a job ticket." Employees insert time cards into a time clock daily when they arrive, when they leave, when they return from lunch, when they take breaks and when they leave work. This procedure mechanically provides the registration of the total hours worked each day by each employee and thus provides a reliable source for the calculation and registration of the payroll. The sum of the labor cost and the hours spent on the various work orders must equal the total labor cost and total labor hours for the period. At periodic intervals, time cards are summarized for posting payroll, and job tickets are summarized for uploading to work-in-process inventory or manufacturing overhead (Langot & Pizzo, 2019).

Civil Construction Labor Regime

All activities listed in revision 4 are indicative of the framework within which civil construction is involved.

All workers who carry out such activities must be considered subject to the Civil Construction Regime

The working conditions in Civil Construction can be described as Sui Generis since they are typical of the construction activity. Among these, we have Eventuality and Relative Location (Ananyin & Melnik, 2019). Construction activity is included in: (Fig. 01).

The development of the civil construction activity has determined a very particular way of organizing the construction activity itself and, therefore, a particular way of organizing work. The peculiarity of this activity lies in aspects such as the need for specialization, training and qualification, displacement or relative location, and the duration of the services. Of these aspects, the ones that most properly characterize the construction activity and the work provided in it are:

The development of the civil construction activity has determined a very particular way of organizing the construction activity itself and, therefore, a particular way of organizing work. The peculiarity of this activity lies in aspects such as the need for specialization, training and qualification, displacement or relative location, and the duration of the services. Of these aspects, the ones that most properly characterize the construction activity and the work that is provided in it are:

ISIC CLASSIFICATION (FIGURE 01)

Source: Book ACCOUNTING OF CONSTRUCTION COMPANIES

The development of the civil construction activity has determined a very particular way of organizing the construction activity itself and, therefore, a particular way of organizing work. The peculiarity of this activity lies in aspects such as the need for specialization, training and qualification, displacement or relative location, and the duration of the services. Of these aspects, the ones that most properly characterize the construction activity and the work that is provided in it are:

· Eventuality

The employment relationship is temporary. It lasts as long as the work or labor is executed.

You can only be fired at the close of the workweek.

· relative location

It does not require a fixed and permanent place where the work is carried out. Where the work is carried out, the workers are located. Once the Work is finished, the Location is changed.

The same company can simultaneously have several works in different places.

The particular characteristics of the civil construction activity have determined that the provision of services in this sector constitutes a special regime, where the different institutions and spheres of common labor law have had to be reconsidered on the basis of the eventuality in the provision of services. This special regime is applicable to blue-collar workers who provide services in the construction activity (Akhmadeev et al., 2019).

The determination of the field of application of the special civil construction regime goes through the verification of the provision of services within the activities we have described. But it is necessary to consider that the application of the labor regime of private activity is applied in two ways:

· On supplementary route

In all aspects that arise from the employment relationship and have not been covered by the special regime of civil construction, the rules of the Labor Regime of the Private Sector will be applied.

· On track for exclusion

Workers who make their presentation in limited investment construction companies are exempt from this regime to the extent that they execute works whose individual costs do not exceed 50 UIT. Natural persons who directly build their own housing units are also exempted, provided that the cost of the work does not exceed the indicated limit.

Performance evaluation

There are different views when dealing with the issue of performance and its evaluation. For example, Islami et al. (2018) define evaluation as the assessment of the current or previous performance of a worker compared to standards. In the same sense, Davidson and Sanderson (2022) associate it with a system of review and evaluation of individual or teamwork performance. For Islami et al. (2018), performance evaluation is the systematic and periodic process of objective measurement of the level of effectiveness and efficiency of an employee, or team, in their work. Vallurupalli and Bose (2018) compliment by saying that performance appraisal involves identifying, measuring, and managing people's performance in an organization.

On the other hand, Chakraborty and Biswas (2020) postulate that it is a systematic and structured process of monitoring the employee's professional work to assess his performance and the results achieved in the performance of his position. For Grimani et al. (2019), performance evaluation aims to systematically and objectively assess the performance of employees in the organization. It is the degree to which the employee meets the requirements of his position or how a worker performs the functions and tasks assigned to him for his part Kefe (2019) complements by saying that the performance evaluation must follow the mission and the objectives set by the company and the decisions related to its fulfillment, and demonstrates in the exercise of their functions that they possess the skills required for the position. Of work occupied by the worker, on the other hand, Al Khajeh (2018) relate it to added value and states that organizations need to know how employees are performing their tasks in order to identify who effectively adds value and who does not; these authors go much further by stating that it is necessary to discriminate between effective and ineffective employees.

There is a need to know how human resources are being used in organizations and to know if they are contributing to the organization, and for this, it is necessary to evaluate their performance. However, as Al Khajeh (2018) mentions, evaluation has historically been restricted to the simple unilateral judgment of the boss regarding the work of his employee, but as human resource management has evolved, generations of evaluation models have been established to the present. Point that nowadays fourth generation evaluation models can be found.

Implementation of the performance evaluation process

The implementation process for the performance evaluation process should follow a clearly pre-established structure in effect for Islami et al. (2018); the steps to properly evaluate the performance of the workers are first to determine the reason why you want to implement the process, the organization has to decide what results in it needs to achieve through the process. Secondly, design a process adapted to these purposes. It is very likely that within the same organization, the process will have to vary in order to reflect the different functions and jobs and provide adequate training to all staff and finally examine the impact of the process continuously.

It is necessary to state that, according to Kefe (2019), there are a series of principles that must be respected when implementing a performance evaluation program. Performance appraisal is a system, not a technique. Therefore, the evaluation method should be chosen based on the characteristics of the organization and the objectives of the system. Performance evaluation is not a disciplinary system. One of its most important purposes is to promote employee development, so the program must be considered an opportunity to improve people and the organization. All persons who must act as evaluators must receive training in the program's objectives and the techniques to be used. Likewise, it is necessary that the employees, who are going to be evaluated, receive parallel training, both in the aspects of self-assessment, in the program's objectives, and in the system to be followed. All those involved must be committed and participate in the evaluation system, so it will be necessary that the program's objectives have been defined and communicated very clearly beforehand. In no case will the evaluated person be compared with other colleagues, since the evaluation's objective is to know each employee's performance, not to compare one with the other, and lastly, since the evaluation systems work based on good superior/subordinate communication. Achieve greater efficiency when there is a participatory management style in the organization. So it will be necessary that the program's objectives have been defined and communicated very clearly beforehand. In no case will the evaluated person be compared with other colleagues, since the evaluation's objective is to know each employee's performance, not to compare one with the other, and lastly, since the evaluation systems work based on good superior/subordinate communication. Achieve greater efficiency when there is a participatory management style in the organization. So it will be necessary that the objectives of the program have been defined and communicated very clearly beforehand. In no case will the evaluated person be compared with other colleagues, since the evaluation's objective is to know each employee's performance, not to compare one with the other, and lastly, since the evaluation systems work based on good superior/subordinate communication. Achieve greater efficiency when there is a participatory management style in the organization.

Employees must be given all the information about the entire process of implementing the evaluation system. That is, they must be informed about when they will be evaluated, who will evaluate them, and how it will be done so that there are no surprises when evaluation is being carried out and that they are not defensive. One of the basic problems that occur in the process, according to Waaley (2018), is the evaluator's understanding of the process and its congruence with the adopted system, for which some organizations have chosen to develop detailed manuals in which the methods and policies in force, guidelines for conducting evaluations, as well as definitions are thoroughly described. Of essential parameters. It is also important to mention that the training of evaluators must be a continuous process to guarantee consistency and accuracy. It must also cover how to conduct evaluation interviews and how to give and receive feedback.

Another aspect to consider in the implementation is the recording of information, although keeping a continuous record of observed and reported incidents can be a tedious task for supervisors. It is essential when you want to carry out an evaluation that provides useful information (Martin et al., 2019). The supervisor must report on the evaluations given to his immediate boss so that there is more than one opinion regarding the employee's performance. The documentation of all the regulations in the implementation is vital. If the regulations are based on subjective concepts, the evaluation will require an interpretation and will contain personal judgments and less clear decisions (Brownstein et al., 2019). If standards have been met, the worker is rewarded for his or her efforts, rewards may be given to support good performance, and sanctions are sometimes applied to stop poor performance and stimulate improvement. The use of positive and negative motivation techniques can be very effective if applied to influence the worker's performance (Brownstein et al., 2019).

The use and management of forms are essential to carry out a good evaluation. Once the evaluation is done, the forms are returned to human resources, and it is time to analyze the contents and detect the conflicts that are manifested in the evaluation and about which human resources should help the parties. Additionally, data on potential, career, training and remuneration should be taken (Martin et al., 2019). In addition, the proper use and management of forms are key for the controllers of the process and other administrative personnel, and they must receive the information in order to coordinate individual efforts with the needs of the company (Brownstein et al., 2019).

Suppose the company does not have a formal grievance procedure. In that case, it should develop one that provides employees with an opportunity to challenge evaluation results that they believe are inaccurate or unfair. They must have a procedure to present their complaints and that these be dealt with objectively Waaley (2018). 

If, in addition to evaluating performance, an assessment of potential is carried out, the graphs of potential by organizational units also provide us with interesting information to know which units should be emphasized for the development of talent. This would consist of representing an organizational chart where, with a color code, the level of potential reached in each of the organizational units can be identified.

Finally, it is necessary that before the final evaluation interview, a copy of the evaluation results be delivered to the worker so that he can review it before the interview, in the event that the organization wants the worker to have an elaborate reaction without surprises. , this at least one day in advance. Martin et al. (2019) state that in this way, the employee will have time to think about the situation, which serves for better communication later.

To understand the complexity of a performance implementation process, there is a lot of experience in the field of education, mainly in the public sector, mainly in Chile. There are several authors in the area, including Uyarra et al. (2020), Cinar et al. (2019), and Arundel et al. (2019). The difficulties in the implementation of the academic evaluation process are multiple and complicated to be addressed and also difficult to solve (Graesser et al., 2018). A vision that integrates the public and private worlds is the one that necessarily relates an adequate implementation of the system with the compensation system that the organization has (Cokins, 2009). 

In the business field, the documentation of the implementation process of the systems is much scarcer. In fact, authors such as Fryer et al. (2007) propose successful reviews of the implementation processes of evaluation processes of the staff. For their part, other authors suggest that the risks associated with the evaluation process in companies should be carefully evaluated (Escrig-Olmedo et al., 2019).

Audit and human resources

For Bilan et al. (2020), the human resources audit looks for deficiencies and contributes to improving the company's processes, including each of the organization's workers. The audit helps evaluate each employee to see if they are the right one for the job and review what they can improve to contribute more to their job. The scope of action of the human resources audit is very broad. In fact, Dal Mas and Barac (2018) state that this audit does not only refer to the internal training of a management team but also to its values, style of direction, and directions.

There are other positions, such as that of (Escrig-Olmedo et al., 2019), that define the human resources audit as a systematic evaluation process that will validate the policies, practices, and programs of human resources in terms of their contribution to the objectives of the company as an organization and that will conclude with a report in which strengths will be collected, and weaknesses of the activities carried out, as well as indications of improvement. There are several benefits to conducting a human resources audit, including identifying the contribution that the human resources department makes to the organization, improving the professional image of the human resources department, encouraging human resources staff to take on greater responsibility and act at a higher level of professionalism, the responsibilities, the duties of the human resources department are clarified, uniformity of HR practices and policies is facilitated, latent, potentially explosive problems are highlighted, compliance with legal provisions is ensured, HR costs are reduced through improved practices, necessary changes are promoted in the organization, and critically important issues are identified. Among those problems is the audit risk that is run when reviewing the performance of the company. As clearly stated, the necessary changes in the organization are promoted, and the problems that are of critical importance are identified. Among those problems is the audit risk that is run when reviewing the performance of the company, as clearly stated by Dover et al. (2020). In this sense, the human resources audit is aimed at evaluating the strategic management of human resources (Mousa & Othman, 2020). The audit of human resources management covers a triple collective; specialists in human resources, line managers, and workers (Stone et al., 2020). A more strategic vision of the human resources audit, which considers the interrelation between the objectives of the organization with the policies and strategies of the personnel area, is the one given by Fryer et al. (2007).

From the point of view of technical processes, one of the first published audit programs, although very rudimentary, is of Brazilian origin (Lino et al., 2022). Along the same lines, there is a classic that, in its beginnings, dared to design an audit program. There is clearly a great difficulty in designing an audit program to evaluate human resources, and this is due to the intersection of two very different areas: auditing and human resources. An adequate evaluation must therefore consider both frameworks. Theoretical, in effect, the construction of the audit program published by Ye (2021) has both frameworks as theoretical support, one that comes from the classical audit slope with authors beginning with Paton (1943).

The human resources audit is carried out in risky conditions, and for this reason, it is essential to analyze, evaluate and measure the different risks that arise in its execution. These risks must be the basis of the audit procedures (Ye, 2021). In short, a strategic audit must be carried out on managing people to see the adequate fulfillment of the organization's objectives. For each attribute reviewed and evaluated in the human resources audit, the technical concept that can generate a risk for the auditor must be analyzed.

Talent management is generally associated with human resources practices based on competency management. Talent management decisions are often based on a system of critical organizational competencies and job-specific competencies.

The competency system may include knowledge, skills, experience, and personal traits (demonstrated by defined behaviors). Older competency models also included qualities that rarely predict success (for example, education, seniority, and diversity factors that are now considered discriminatory or unethical within organizations).

Category of Workers

Civil construction workers, to define the jobs and the minimum remuneration, are divided into different categories; These have been constituted from higher to lower hierarchy and are as follows (Messenger, 2018):

· Operators: Operators (bricklayers, carpenters, ironmongers, painters, electricians, plumbers, plumbers, drivers, mechanics) and other qualified workers who have a specialty in the field.

· Helpers or officers: Workers who perform the same occupations but who work as assistants to the operator are considered assistants or officers.

· Pawns: Unskilled workers, who are employed indistinctly in various tasks in the industry, are considered laborers.

The Employment Contract

The work contract within the civil construction regime depends on the cost of executing the work, which is equivalent to saying (Hakanen et al., 2019):

· Works whose costs exceed 50 UIT.

In the application of the special civil construction regime, employment contracts "do not require any formality" such as notarization, communication, authorization, or registration by and before the administrative labor authority.

· Works whose costs do not exceed 50 UIT.

In these cases, the application of the Labor Regime of private activity (General Regime) has been arranged.

Remuneration And Social Benefits

Minimum Daily Remuneration

The employer must pay a minimum daily wage established based on the category in which they are divided (Koskinen Sandberg, 2018):

These rates are valid from July 1, 2014, to May 31, 2015.

Legal base:

Supreme Decree of March 2, 1945, Directorial Resolution No. 324-95-DRTPSL-DPSC, Directorial Resolution No. 024-2002-DRTPSL of April 10, 2002, Directorial Resolution No. 010-2003-DRTPEL-DPSC of 31 of January 2003 and Ministerial Resolution No. 249-2009-TR.

From January to July 2014, the following rate was used:

Workers who work continuous shifts will receive eight and a half hours of weekly remuneration (salary) for 8 hours of work, with a 30-minute break in between so that the worker can eat their food.

Legal base:

Article 18 of Ministerial Resolution No. 480 of March 20, 1964.

Night Shift Payment

Night shift is considered from 11 pm

Consequently, every worker who works after that hour must be subsidized by the employer. The said bonus is equivalent to 20% of the daily remuneration (basic daily wage), not applying to the payment of half an hour more referred to. The answer to the previous question is because it is understood that in this case, the reimbursement will be taken within the night shift.

Legal base

Ministerial Resolution No. 082 of April 24, 1964, Ministerial Resolution No. 072 of February 4, 1967, and article 5 of Directorial Resolution No. 100-72-DRTESS.

Remuneration In Fortuitous Cases Or Catastrophes (earthquakes, tidal waves, floods, and others)

The work owner must provide the employer or construction engineer with the wages and Sundays corresponding to the day of the catastrophe to be paid to the workers so that they are not affected by such events.

Legal base: Numeral 15 of the Act of February 26, 1975, approved by Deputy Director Resolution No. 604-75 of April 8, 1975.

Overtime

The Employers must pay a surcharge for overtime as follows:

· Up to the tenth hour = 60% of the daily remuneration (basic wage).

· From the tenth hour and until 11 pm = 100% of the daily remuneration (basic wage).

· After 11 pm = conventional.

· Two hours between work in the morning and afternoon = 100% of the daily remuneration (basic wage).

Likewise, due to the passive nature of his services, the civil construction guard does not have the right to pay overtime.

Legal base:

RTT of January 10, 1978, and Agreement of May 8, 1951.

Weekly Paid Rest During Holidays and Annually

 Civil Construction Worker who works on Sundays and holidays. The employer must pay the workers who work on Sundays and on January 1, Good Friday, national holidays, and December 25 over the rate of 100% (double wages).

On the other hand, with regard to the form of payment for the other holidays of the year, the same treatment is applied with respect to the paid holidays of a worker belonging to the labor regime of the private activity.

Legal base:

Article 4 of the Supreme Decree of March 2, 1945.

 Vacation Compensation. The employer must pay the vacation compensation taking into account the following assumptions.

After six days of effective work, the fired civil construction worker has the right to receive 10% of all remunerations earned during your work period for this concept.

- The worker who resigns shall be entitled to the vacation compensation described in the paragraph above, as long as the termination of the link occurs after 18 days of effective work.

Legal base

Supreme Decree No. 9 of July 25, 1959, Ministerial Resolution No. 480 of March 20, 1964, and Article 2 of Ministerial Resolution No. 918 of August 6, 1965.

Bonuses

Civil construction workers are entitled to two annual bonuses corresponding to National Holidays and Christmas:

· Gratuities of National Holidays, It is equivalent to 40 daily wages (basic wages) and will be paid at the rate of one-seventh of 40 daily wages (journals) per full calendar month worked by the worker in work from January to July of the respective year.

· Christmas Gratuity is equivalent to 40 daily wages (basic daily wages) and will be paid at the rate of one-fifth of 4 daily wages (journals) for each full calendar month of work performed from August to December.

Bonuses

Unified Construction Bonus (BUC). -It is a single bonus that is delivered to the civil construction worker, made up of several bonuses, among which is the bonus for wear and tear of tools and clothing, for food, for lack of drinking water, and for specialization for the operator.

This bonus is calculated as a percentage of the basic remuneration and is granted per day worked, which will be distributed as follows:

Pawn = 30%

Official = 30%

Operator = 32%

Legal base:

Deputy Director Resolution No. 193-91 of June 19, 1991.

Altitude Bonus. All workers who work on construction sites or in work centers above 3,000 meters above sea level must pay an altitude bonus of S/. 1.80 per working day.

This Bonus will be delivered as long as the aforementioned work condition is maintained and will not be computed for calculating compensation for the time of service, bonuses, vacations, or social benefits.

Legal base:

According to the Resolution as of May 2009 and the new union agreement of 2014.

Height Bonus.-The employer must pay a bonus of 5% to 7% (new pact 2012) from the fourth floor on the basic remuneration (basic salaries) of civil construction workers, such as:

· In height making facades.

· Works on scaffolding, plastering, exteriors, and others.

· Works on elevated tanks in urbanizations and from 5 m high.

· Workers who are paid weekly and work on interior facades using scaffolding.

Legal base:

Article 17 and 5 of Ministerial Resolution No. 480 of March 20, 1964, Article 5 of Ministerial Resolution No. 918 of August 6, 1965, Ministerial Resolution No. 983 of October 14, 1966, Resolution Ministerial No. 072 of February 4, 1967, and RSD No. 604-75 of April 8, 1975.

Bonus for having contact with water.- The employer must pay a bonus of 20% on the basic remuneration (basic salary) of civil construction workers in the country when they work in contact with water, meaning work in direct contact with water, those tasks in which the server has to enter the water and even submerge in it, such as the specific case of workers who work in foundries, rivers, lakes, dams, and others that are similar.

This discount is not computable for ordinary bonuses, school assignments, vacation compensation, or compensation for the time of service.

Legal base:

Ministerial Resolution No. 480 of March 20, 1964.

Mobility bonus.-The employer must pay a bonus for accumulated mobility because this is intended to meet the costs of urban and interurban mobility required by civil construction workers. This concept is equivalent to six urban tickets and is paid per day worked without distinction of category. In the event that the company provides the mobility service, it will no longer be entitled to receive this bonus.

Legal base:

Subdirectory Resolution No. 367-85-2D-NEC of July 18, 1985, Subdirectorial Resolution No. 232-1SD-NEC of July 4, 1986, and Directorial Resolution No. 777-87DR-LIM of July 8, 1987.

School Assignment. -The employer must grant this bonus when hiring children under 18 years of age who are studying initial or basic education from the moment the worker begins to work in civil construction work.

The parties agree to extend the bonus for school assignments to the children of workers pursuing technical or higher studies, up to 21 years of age.

The worker must prove such a condition with the birth certificates and the document issued by the corresponding education authority at any time during the employment relationship.

The amount that the employer must pay for this bonus is 30 daily salaries (basic wages) per year, this amount being the same for all classes of civil construction workers.

Legal base:

Subdirectory Resolution No. 531-81 of July 24, 1981. According to the Resolution as of May 2006.

If the worker does not prove that he has minor children studying and the employer had been paying him this allowance at the corresponding opportunity, the employer may deduct the amounts paid from his settlement of social benefits when the link is terminated.

Legal base:

Deputy Director Resolution No. 531-81 of July 24, 1981.

Death allowance

The parties agree that the burial allowance paid to the relatives of the deceased workers during the term of the employment contract is one (1) Tax Unit, as long as the value of the budgeted work is greater than (50) Units Tax Tax (UIT), maintaining the conditions for its granting.

Legal base:

Subdirectory Resolution No. 450-90-2SD-NEC of May 25, 1990, confirmed by the Directorial Resolution of July 26, 1995, and Ministerial Resolution No. 249-2009-TR.

· Bonus for work risk below level zero.-The employers agree to grant a BONUS FOR WORK RISK UNDER LEVEL ZERO equivalent to the sum of one new sol (S/. 1.00) to S/.

1.90 Nuevos soles (Pact 2013) daily for civil construction workers who work at a level below the second basement or five meters below ground level, considering that the bonus payment will be made until the completion of the structural works at the level indicated.

Legal base:

According to Resolution to May 2011 and pact 2013.

Life Insurance

The employers agree to extend the contracting in favor of their workers of the ESSALUD + LIFE INSURANCE POLICY and the Complementary Risk Work Insurance (SCTR) when the cost of the budgeted work is greater than one hundred and twenty (120) Units. Tax Taxes (UIT).

Legal base:

According to the Resolution as of May 2011.

Paid Permits

· Guild Party.-Civil Construction Worker's Day is October 25 every year. That day is non-working, but it is recovered for all the workers of that branch at the national level.

Legal base:

Law No. 24324

· When a relative of the worker dies.-The employer must grant a three-day paid permit for duly proven death, only in the case of the following relatives:

Parents

· Spouse.

· Marital children, recognized as extramarital.

Legal base:

Ministerial Resolution No. 480 of March 20, 1964, Directorial Resolution No. 604-75 of April 8, 1975, and Act of March 6, 1964, signed by the Civil Construction Industry Commission.

· In union activities

· Attention to social security

· Trainings

Special Obligations Of The Employer

· The employer is obliged to provide snacks to workers who work continuous shifts.

· The employer must provide drinking water to the workers where the work is carried out.

· In terms of health and hygiene, employers must provide a first-aid kit and toilet on the construction site and toilets and showers.

Termination Of The Employment Link

Due to the fact that the provision of the service of civil construction workers is subject to the duration of the work, the rules on the trial period are not applicable.

Likewise, the labor stability of civil construction workers, as established by the jurisprudence unanimously both at the judicial and administrative levels, is only guaranteed as long as there are jobs for the specialty for which they are hired.

DISMISSAL, Construction workers can be fired, without prior notice and at the end of the week, in the following cases:

· When they finish the work for which they were hired.

· If fewer workers are required to perform the contracted work.

· Dismissal for just cause (serious offenses) is also applicable.

Compensation For Time Of Services (Cts)

The employer must pay the civil construction worker for CTS equivalent to 15% of the total amount of remuneration received by the worker during the time he has been in the service of his employer.

Likewise, this amount includes what is received for overtime, which will be computed as simple hours for the excess, that is, without surcharge.

CAME CONTRACTORS AND GENERAL SERVICES SA

The construction companies in the country are entities dedicated to executing works of projects requested, conceived, and designed by others, most of the time (construction by order). It must have administrative and commercial technical personnel and be equipped with material means that allow the work to be carried out.

BACKGROUND

This part presents the CASE of a company considered a sample of this study from which the greatest amount of information was obtained.

HISTORY

CAMESA was established on September 29, 1995, when the electricity sector market was being reformed in our country in order to be served efficiently and competitively.

They began their activities as a contractor for minor electrification works and a subcontractor for larger projects, with maintenance services for transmission lines and electrical substations between 1996 and 1997.

In 1998, they performed for EDELNOR SAA the maintenance service for distribution networks and substations in the northern cone of Metropolitan Lima. In 2000, it executed for ETECEN SA the maintenance service for transmission lines and substations in the Sierra Centro Transmission Unit (Gasser, 2008). During this period, the operation of the electricity business in distribution and transmission and the management of works and contracts was learned.

At the beginning of the millennium, the country experienced a significant increase in private investment that stimulated the economy. This opportunity was taken advantage of by CAMESA in 2001 through contracts with new and important clients with the maintenance of the transformer stations of the transmission lines, maintenance services, and electromechanical assembly for the Cía. Minera Antamina entails meeting strict occupational health and safety standards (Naurodski et al., 2016).

From this moment on, the challenges and challenges that have strengthened their actions begin, expanding their horizons in infrastructure operations. Today its products and solutions are adapted to the expectations of its customers, guaranteeing an important competitive advantage that ensures long-term sustainable growth.

Currently, they are operating successfully with international standards in our administrative processes, quality, safety, and environment. We work with a commitment to the development of our country, being recognized by its clients, suppliers, and partners for the work deposited in each executed project.

Who are they, and what is their purpose?

They are a company that develops infrastructure to improve people's quality of life and generate value in key sectors such as mining, industry, and energy.

They are leaders in the management of electrical connectivity projects and contribute to projects that facilitate economic and productive activity, progress, and social integration (Strielkowski et al., 2020).

They are strategic partners of the main companies, mainly mining companies, due to their investment capacity and demand for world-class services.

They are one of the best Peruvian construction companies for their high quality, safety, and care for the environment because they have a team of highly qualified professionals who know that things must be done well to live better.

View

"To be one of the leading companies in reliability and sustainability in the infrastructure sector, being recognized for our operational excellence, quality of service, and social-environmental responsibility."

Mission

"To be protagonists of the country's development, providing competitive and reliable infrastructure solutions, with high standards of safety and socio-environmental responsibility."

Values

· Integrity

· Commitment

· Perseverance

· Recognition

· Security

· Teamwork

· Competitiveness and Austerity

Definition and Control Of The Organization of The Work

The organization of the work will be defined during the development of the budget, based on the typical organization.

The construction engineer who participates in the preparation of the budget will be responsible for defining the organization of the work, including the number of people for each position.

Taking into account that the General Expenses of the work can be an important cost control point, during the approval of the budget, those in charge of it will place special emphasis on reviewing the organization and the number of people proposed for the work.

During the execution of the work, the resident engineer and the Project manager must compare the number and cost of the budgeted personnel versus the actual number (Cerezo-Narvaez et al., 2020).

Grades:

- This is a typical organization applicable to any type of civil work.

- The functions to be carried out are the same in all the works. What will vary is the number of people who carry out these functions, depending on the size of the work.

- Within the Administration, the functions of Accounting, Payroll, Logistics, etc., are included.

- The Technical Office includes the functions of costs, planning, and control, purchasing management, etc.

Integrated Management System

Its commitment to service quality, occupational safety, and care for the environment; pillars in the development of each one of its works, has led Bureau Veritas to grant them the three-standard certification: ISO 9001:2008, ISO 14001:2004, and OHSAS 18001:2007, with the scope of Engineering, Procurement and Construction of Electromechanical Projects, Civil and General Services.

CAMESA develops the quality of its services with attention to one of the most demanding sectors: Construction, committing to executing projects with zero accidents and minimal environmental impact.

Business' units

Construction Projects

Depending on the size of the work, the number of people in charge may vary. The important thing is to fulfill the functions mentioned below, which are essential for the correct execution of the work

- Production: Topography, Procedures and construction details, Detail of Programs, Laboratories, Tests, Mobilization, Technical Area Report.

· General services: Maintenance of Equipment and Machinery.

· Technical area: Administration of Subcontracts, Programming, Valuations, Additional, Cost Control, Purchasing Plan, Reports

Administrative area: Personnel, Accounting, Finance, Logistics, Warehouse

Works Management

Works Management control corresponds to the systematization through structured procedures for managing a given construction project (Minakova & Nosachevsky, 2019).

The works management control will allow:

In Construction Projects, the most frequent causes of Losses and the causes of Global Non-Compliance are already known. This has already been documented, so we must take it as an opportunity to improve, and thus an adequate Design and Planning of a Work can be achieved.

Electricity

Since the beginning of its operations, CAMESA has developed various projects for the electricity sector, accumulating and improving the solutions and services it offers to the electricity sector.

Power Generation Solutions

· EPC solutions

· Hydroelectric and thermal power plants

· Plants with renewable energy sources (solar, biomass, wind)

· Interconnection of the plant with the system or load to attend

· experience in numbers

· Hydroelectric plants: 2

· Thermal power plants:10

Electric Transmission Solutions

· EPC solutions

· Electric transmission lines with voltage levels up to 500 kV

· Substations with voltage levels up to 500 kV

· Reactive compensation

· Repowering of electricity transmission infrastructure

· experience in numbers

· Transmission Lines from 60 to 220 kV: 1000 kV

· Assembly of transformers up to 125 MVA

Electrical Distribution Solutions

· EPC solutions

· MV sub-transmission lines.

· Distribution substations.

· LV distribution systems.

· experience in numbers

· MV Lines: 2,500 Km.

· Home connections: 800 thousand.

· Distribution substations: 1500

Maintenance and Operation Solutions

· Maintenance and Operation

· generation systems

· transmission systems

· Distribution systems.

· Experience:

· Maintenance service for Edelnor and Electrocentro.

Mining and Hydrocarbons

Its presence in mining began in 2001 with one of the largest mining companies: Cía. Antamina Mining. Likewise, in 2010, they entered the Hydrocarbons sector with the company Pluspetrol. Since then, they have expanded their services and count among their client's world-class international mining and hydrocarbon companies. Below are the solutions and services that CAMESA offers to the mining and hydrocarbon sectors.

Industrial solutions

· Solutions in Processing Plan

· Design, supply, and assembly of production equipment

· Piping design, supply, and installation

· Other facilities.

· Assembly of product transport equipment.

· Assembly of process equipment.

· Installation of effluent treatment plants.

· experience in numbers

· Installation of industrial power lines: 500 km.

· Industrial mechanical assembly: 3,000 Tons.

· Piping assembly: 50 km

Energy Solutions

· EPC solutions

· AT and MT power lines

· AT and MT substations

· MV and BT distribution systems

· MV and LV utilization systems

· Complementary Solutions

· Pipes and wiring.

· Assembly of Electrical Rooms MCC and Switchgear.

· DCS and SCADA system.

· experience in numbers

· Transmission Lines 60 to 220 KV: 1000 Km

· New Substations 60 to 220 kV: 24 units

· SE extension from 60 to 220 kV: 30 units

· Assembly of Transformers up to 125 MVA

Maintenance Solutions

· plant maintenance

· System and processing units.

· Product transport systems

· Preventive / corrective maintenance.

· Fluid transport system.

· Power and control system.

· Communications system.

· experience in numbers

· Framework maintenance contracts: 2.

· Major stoppages (<600 workers): 4/year.

· Emergency Stops Electromechanical Plants: 2/year.

· Change of SAG Mill Stator 1 (29 days).

Complementary Solutions

· For Green Field projects.

· Construction of access roads.

· Earth movements.

· Installation of camps.

· For TIE-INS Extensions.

· New installations in areas in operation

· For Start-up (Tests and commissioning)

· Power systems

· Plant production equipment

· Communications and control

· Measurement and protection equipment

· For Social Responsibility

· Infrastructure

Road infrastructure

CAMESA, in its desire to grow, and diversify in the field of infrastructure, started road construction in 2010 and is making serious efforts to participate in sanitation and civil works of various kinds (Cantor et al., 2013).

Road Infrastructure Solutions

· EPC solutions

· Roads

· bridges

· Urban roads

· Tunnels

· experience in numbers

· Executed roads: 106 km

· Roads in progress: 39 km

Sanitation Infrastructure Solutions

· EPC solutions

· Water and waste treatment plants

· Desalination plants

· Water and drainage networks

Various infrastructure solutions

· EPC solutions

· railway tracks

· tunnels

· Buildings

Maintenance and Operation Services

· Maintenance Solutions

· Roads

· Airports

· railway tracks

· Treatment plants

· Water and drainage systems

· irrigation systems

Customers

· Private sector

· Public sector

Social and Business Responsibility

Occupational Health and Safety Management

The central pillar of your business promotes a "PREVENTIVE CULTURE" so that each collaborator of your company and supplier adopts this culture and develops its activities by identifying hazards, evaluating risks, and applying the necessary controls for their elimination or mitigation. The health of your employees is a priority in your business, which is why your medical surveillance plans have as a goal zero occupational diseases (Schulte et al., 2007).

Environmental Management

They assume responsibility for the sustainable development of our country, which is why they develop projects applying the best technologies and using natural resources responsibly. Its purpose is to control and mitigate polluting emissions, properly manage the waste generated by its activity and avoid undesirable environmental effects caused by accidents through comprehensive and timely protection measures (Kostetska et al., 2020).

They strive for the continuous improvement of their processes in the measurement of environmental quality to determine the impacts of the activity and its contrast with the legal framework on the matter; therefore, they have air quality measurement equipment (HIVOL sampler, gas sampling train, weather station) and water quality (dissolved oxygen meter). Such allow them reliable results, a thorough job in preparing environmental monitoring reports, and the support of guaranteeing the well-being of workers, residents, and conservation of our environment.

Relationship with the Community.

Management of good relations with the community

Its activity to be developed throughout our country, great challenges have been set since the invention of the project, it is there where the communities play an active role since they are the ones who glimpse great knowledge of the area, for this reason, we reconcile the development of our operations respecting their customs and making intelligent use of their local natural resources (Muhammad Irfan et al., 2018).

local employment

In addition to raising awareness that their presence will contribute to local development through the development of infrastructure works, they also seek job development since they seek as a first option to have personnel from the closest communities, towns, and villages, so we add them to the peasant family.

Prevention campaigns and local health care

They develop campaigns throughout the year according to the needs they require, ensuring that they leave contributions and more knowledge about their health, family planning, and proper use of their natural resources (Wasserman et al., 2020).

STRATEGIES

A strategy is a model or plan that integrates an organization's main objectives, policies, and sequence of actions into a coherent whole. A well-formulated strategy helps to order and allocate an organization's resources uniquely and feasibly.

Yes, we are talking about human resource strategies. We would refer to strategies related to the company's personnel, which are carried out to achieve certain objectives related to employees and present a certain degree of difficulty in their formulation and execution.

Methods of formulating strategies

Formulating a strategy is a process that involves answering four basic questions. These questions are as follows (Chowdhury & Paul, 2020):

A. What are the purposes and objectives of your organization?

B. Where is the organization currently headed?

C. What kind of environment is the organization in?

D. What can be done to achieve organizational objectives in the future?

When developing a strategy, whether through an orderly planning process or a more intuitive and empirical process, companies must define what their competitive advantages are going to be, that is, how they are going to overcome their competitors in the fight for a market or by a certain segment of the market.

The main strategies companies can choose from are:

A. Low cost.

B. Differentiation.

C. Focus or Specialization.

In this research, we will focus on strategies to optimize costs.

Human resources strategy structure for an organization

A company establishes an HR strategy framework to monitor how staff perform tasks, assess short-term productivity, and establish robust training programs. The company also relies on the HR model to ensure internal workflows don't have unforeseen outcomes, including instances of fraud, high attrition, and low employee morale (Stone et al., 2020).

Classification of Strategies

The first way to classify strategies is by their origin:

•Emergent (or implicit or unplanned): These are strategies that arise by chance from any level of the organization. Often, only the owner knows about them and that they adjust over time.

•Attempted(either explicit or planned): they arise through a systematic and analytical process developed from the highest level of the organization. The strategies are known and accepted by its members.

Another classic way of classifying strategies is according to the level of the organization from which they arise and apply:

•At Functional Level: They are specific strategies broken down for each function within the company. Thus, for example, one can speak of a strategic plan for finance, another for manufacturing, quality, marketing, etc. Together they integrate or contribute to the global strategic plan of the organization.

•At Business Level: When a company is made up of several businesses, business units, or companies, it is sometimes decided to develop strategic plans.

•At the Global Level: This is when the strategic plan is carried out at the level of the entire organization.

•At Corporate Level: They are the strategies at the group level of companies.

The basic elements that must be verified before making the strategies official are (Stone et al., 2020):

· Clear and decisive objectives: They must be specific and clear so that they provide continuity and cohesion and be well understood by all.

· They must obey policies: They must be consistent with the most significant policies of the organization, which are the ones that guide actions.

· Compatibility with the values: It is necessary to verify that they are not contrary to the values ​​specified and understood by the organization.

· Compatibility with the environment: Is the strategy consistent with the social, economic, political, and technological environment?

· Statement of the strategy: Concrete, coherent and clear.

· Resources needed by strategy: Time and amount of investment required by each strategy.

· What position is expected to build the strategy? Is it solid? Is it flexible? What competitive advantage will it provide?

· Degree of risk: What is the probability of success? If it is not successful, what will be the consequences? How would they be dealt with?

· Expected motivation impact: Will the effect be seen in the members of the organization? Will morale increase? What moral effect will it produce on competitors?

· Synergies: What strategies can be supported to increase the effect? What will be the resulting effect?

· Applicability: Ease and relevance of the application and necessary prior adaptations.

· Information reliability: Is the information obtained complete, timely, and real? Are the data estimates? What were the sources? How was the obtaining process?

· Time Horizon: What will be the effective time of the strategy? When should it be fully implanted? What events will it depend on?

· The sequence of actions: Schedule, times, responsible, and tactics.

· Keep the initiative: Do you determine the course of events or react to them? A position of continuous reaction to events generates fatigue, lowers morale, and gives the initiative to the competitor. The costs of this increase decrease the number of options and lower the chances of success.

· Concentration: Does the strategy focus on competitive advantage? Does the strategy reduce or block weak points in the organization? Do you focus on opponents' weak points?

· Flexibility: Does the strategy offer flexibility and maneuverability to the organization? Does it enable the company to have a quick reaction? Does the strategy keep the competitor at a disadvantage? Does it allow them to dominate the selected positions?

· Coordinated and committed leadership: Is there motivation in the leaders to ensure success in the implementation of the strategy? Is there coordination between the strategies and those responsible for them?

· Discipline: Is there discipline beyond what is normal?

· Surprise: Does the strategy include speed, silence, and intelligence to attack opponents unexpectedly?

· Security: Does the strategy develop an effective intelligence system to prevent surprises by opponents? Do you develop the necessary logistics to support each necessary movement? Do you have contingency plans to prevent all possible events considered less likely?

Types and characteristics of Strategies

Strategies have four essential characteristics:

· They are elaborated before the actions are carried out,

· They develop consciously, and

· A specific purpose is sought, although they are not always in writing.

· They provide advantages over competitors.

At this moment, it is important to distinguish between strategy and tactics, and the strategies can be considered the WHAT'S, while the tactics are the HOW'S. The former are planned actions with a medium and long-term effect, while the latter are short-term actions carried out based on the strategies. For each strategy, one or more tactics are determined. While the set of strategies systematized and ordered make up the strategic plan, the set of tactics makes up the tactical or operational plan.

In this research, we will take as a starting point for our strategies the budget, personnel management, and finally, the Operating Result method:

Work Budget

In the general area, according to Ansar and Flyvbjerg, (2022), a budget can be defined as the orderly presentation of the expected results of a plan, a project, or a strategy. Incidentally, this definition makes a distinction between traditional accounting and budgets, in that the latter are oriented towards the future and not towards the past. The execution and administration of the budget begin with the review of the resources to be used. The respectability and commitment of each management team member must be established with respect to the contribution expected from the management. As an analogous word for this study, Budgeting is making the anticipated computation of the cost, the expenses, and income or income of a business. The budgets are made based on the accumulated knowledge that the organization has of the specific activity of the company, of changes and forecasts on quantities and prices; the budget period is made corresponding to the financial-fiscal-accounting year.

Budget Objectives

· Get an action guide.

· Allows you to compare what is real with what is planned.

· Evaluate the performance of the company.

· Optimize the economical use of resources.

· Work in advance and prevent the facts.

Functions of the Budget

This depends on the address that the company has. Ideally, Management expects the budget function to provide:

· An analytical, accurate, and timely tool.

· The ability to claim performance.

· Support for resource allocation.

· The ability to monitor actual ongoing performance.

· Warnings of deviations from forecasts.

· Anticipated indications of upcoming opportunities or risks.

· Ability to use past performance as a guide or learning tool.

· Understandable conception, leading to consensus and support for the annual budget.

The Research level is located within the descriptive. According to Tenrisau (2021), through this type of research, which uses the analysis method, it is possible to characterize a study method or a specific situation, to point out its characteristics and properties.

Budget Types:

The budgets to be detailed are those that are being taken into account for the development of the Research (Smithley, 2018).

· For the term immediate (up to 3 months) Short, term (up to 1 year), Medium-term (2-4 years) Long, term (general)

· Through the universe of information budgets for specific projects.

· By the nature of the information, they take into account the detailed planning of the activities that will be carried out in the period following the one in which they are prepared, and their content is summarized in a Profit and Loss Statement. Among these budgets, the following can be highlighted:

· Production Budgets.- They are commonly expressed in physical units. The information necessary to prepare this budget includes types and capacities of machinery, economic quantities to be produced, and availability of materials.

Advantages and Limitations

· Advantages

· It puts pressure on senior management to adequately define the company's basic objectives.

· It encourages the definition of an adequate organizational structure

· When there is adequate motivation, the participation of the different levels of the organization increases.

· Forces to maintain a controllable historical data file.

· It facilitates the administration of the optimal use of the different inputs

· Facilitates the co-participation and integration of the different areas of the company

· Requires periodic self-analysis

· Facilitates administrative control

· It is a challenge that is constantly presented to the executives of an organization to exercise their creativity and professional judgment in order to improve the company.

· Helps achieve greater efficiency in operations

· Limitations

· They are based on estimates

· It must be adapted to the important changes that arise

· Its execution is not automatic

· It should not take the place of administration

· It takes time and cost to prepare

· Immediate results should not be expected

Budget Technique

· Zero Based Budgeting

In zero-based budgeting, past figures are not used as a starting point. The budget process, in this case, starts from scratch with the activities proposed for the year. The result is a more detailed and accurate budget, but it requires more time and energy to prepare. This technique is essential for new organizations and projects. Still, it may also be the best way to work for a dynamic organization that is very active in accepting new challenges (Ibrahim, 2019).

Budget Classes

· SALES BUDGET

· PRODUCTION BUDGET

· Labor Budget:

The labor budget must be in harmony with the planning carried out for the production of units to be built, which is why it is necessary that this budget be made specifying hours and cost of labor per item (Bril et al., 2020).

Although the impact on the total cost is not significant, its review and future use will be decisive for the management and performance of production, for which it is necessary to consider the following aspects:

· labor management

· Need for skilled workers or not

· Hiring and training

· Negotiation with the union Wage and salary administration

· Determination of the cost of labor Classification in direct or indirect labor Normal and extraordinary costs

· Wage Payment Methods

· Determination of the list of labor to be used Availability of standard or predetermined times review of the record of historical costs

· Inclusion of systems to improve efficiency in the workforce

· Time and movements study

· standard costs

· Direct estimates of the supervisor's Effectiveness in hiring Training and education

· Permission plan and special bonuses for results

· Report of effective hours worked

· Determination of labor costs by type of product

· Labor Budget Development

· The time required to build a given task.

The necessary time is given by the Head of Costs and Budget (similar position) through previous experiences, the study of times and movement, times estimated by the civil field supervisors, or hiring an external advisory group (Syah et al., 2021).

· The cost of labor in the budget is called the wage rate.

The wage rate is the sum of the salaries plus social bonuses, bonuses achieved by collective contract, divided by the hours per month or week as the case may be. It is also necessary to establish an average wage rate classifying the workers according to the salary received in each process, considering their greater or lesser efficiency.

· The labor budget is calculated as follows:

Labor budget =Budgeted production x person-hours per product.

· Total Budgeted Labor Hours x Cost per labor hour.

· labor budget

Of times and movement, times estimated by the supervisors

Personnel Management

Personnel management refers to the process that develops and incorporates new members into the workforce and also develops and retains an existing human resource. Talent management in this context does not refer to show management. Talent Management seeks to highlight those people with high potential, understood as talent, within their job. In addition, retaining or attracting talented people will be a priority. The process of attracting and retaining productive employees has become increasingly competitive among companies and has strategic importance, which many believe. It has become a "war for talent" and even more so in a stage where competition between companies is very tough. So why not be the best we can be (Narayanan et al., 2019).

Human Capital Management

Human Talent Management is also known as Human Capital Management, Human Resource Information System or Human Resources Management Systems, or Human Resources modules. This approach to human resource management seeks not only to employ the most qualified and valuable personnel but also to emphasize retention. As recruitment and selection are so expensive for a company, it is essential to place the individual in a position where his skills are optimally used (Liu et al., 2021).

The term “talent management” means different things to different organizations. For some, it is managing high-value or "highly capable" individuals. For others, it is how talent is managed in general - that is, working under the assumption that everyone has some talent that must be identified and released. Performance appraisals deal with two important issues from a talent management perspective: performance and potential. An employee's actual performance on a specific job has always been the standard tool for measuring an employee's productivity. However, talent management also seeks to focus on the employee's potential, which implies their future performance if the appropriate development of skills is encouraged (Jia et al., 2018).

The main aspects of talent management within an organization should always include:

· performance management

· leadership development

· Human resource planning/identifying talent gaps

· Recruitment

Operating Income

The Operating Result (OR) is a structured and formalized project planning and control system. This system is generally used in large construction companies in our country (Kulikov et al., 2020).

The OR is a complete tool because it integrates planning and control, controlling the result of the operation of a project through the following tools:

· Activity program.

· S curves

· Resources Program.

· Production reports.

· Economic result.

An Operating Result is a tool that allows you to measure your management and analyze which phase or activity you can improve. Therefore, for it to be a truthful tool, the data must be as real as possible.

The main advantage of the Operating Result method is that it allows knowing at all times what the final economic result of the project will be, based on the program of activities and the program of resources.

In the same way, the Operating Result is an effective management control tool because it forces you to plan the activities and resources of the project permanently.

The OR has been a proven system for more than 20 years through practice in controlling many projects. And that arose with the participation and contributions of many professionals in the field (Kulikov et al., 2020).

Use of Operating Result Tools

· Activity program

The elaboration of the program of activities is only the starting point of the system of the Operative Result.

The program of activities seeks to conceptualize the planned procedures and that they are also following the contractual conditions (technical file, deadlines, etc.). It is about dividing the project into a sequence of interrelated activities distributed over time (Lukina et al., 2020).

The original program will be the work program with activities and execution sequence defined at the beginning of the project. The real advance will be the sequence that is created when executing games. During the execution of the project and after comparing the original program and the actual progress, if there are delays, the sequence of execution or the deadlines must be modified to redefine the activities to direct the project towards the original deadline. This process is called reprogramming. It incorporates the actual data for each activity of the original program: dates, costs, tonnages, work sequences, etc. The last rescheduling is known as the Current Running Program.

· Resource Sheet

In the Operating Result system, the resources grouped into categories are programmed and controlled, such as materials, labor, subcontracts, equipment, supervision (salaries), and general expenses. Once the optimal program of activities has been determined, the activities are distributed over time in amounts of resources that allow us to comply with said program.

Labor is the cost per payroll, food, transportation to the work site, uniforms and safety equipment for the company's workers. To keep control of the workforce, we must consider the cost of the person-hour and the amount of man-hours to be used (Yıldız, 2022).

· Economic Result

This is the operating result tool that shows us the work's sales, cost, and margin. The economic result is controlled for each of the phases of a project. The economic result shows the margin found by the difference between the sale and the cost. It implies a gain or loss on the project. In this system, reference is made to the margin when speaking of the final margin of the work (the difference between the total sale of the project and the total cost) (Hui et al., 2019).

· Analysis of the Pending Result

The Pending Result is not justified but is analyzed to determine the contingency of the project. When determining the contingency, it will be checked whether there is a margin of the phase or a margin in favor or a loss with respect to the average in the accumulated (Moridis et al., 2019).

· The S curve of physical progress

The program of activities determines the time needed to complete the project but does not allow quantifying the progress required to carry it out. The “S” curve of physical progress combines production and deadlines, and through coefficients called incidents, it measures the progress represented by executing the scheduled activities.

In this way, the “S” curve is used to program and control the percentage of monthly physical progress. The control of physical progress requires establishing a common criterion to integrate the partial progress of the activities, which are usually of a diverse nature, quantifying the effort that they represent (defining their incidences). To define the incidences (% of weight) of each sub-phase, there are several criteria:

· Proportionally to the total sale of the house sub-phase of the project.

· Proportionally to the cost of each sub-phase without including the cost of materials or incorporated equipment.

· Proportionally to the man-hours to work in each sub-phase. (This is suitable for projects where little equipment is used) (Wickström & Holmquist, 2021).

· Proportionally to the man-hours plus the machine-hours of each sub-phase. This option is useful when it comes to projects where the use of equipment is intensive.

· Assign weights in percentages indistinctly according to the experience of the programmer or the Site Manager, or the resident. This option is very subjective but may be necessary for important activities where. For example, man-hours are not representative.

· Production Reports.

Production reports are the weekly review of the project. They are constantly alert on the progress of the project and show the guidelines on where it should be improved. Next, we will explain in detail the use of the weekly man-hours and equipment production reports.

· Weekly Production Report H- H.:

They are weekly reports and are known as ISP (Weekly Production Report). They must be ready on the first days of the following week to provide new data for planning and take corrective measures when necessary. The ISP is used to control and program production goals and performance. Therefore, it has two parts: real (historical) and projection (programming).

The actual data for this month (historical data) are obtained from the Daily Parts of Man Hours controlled by the office of the technical area and from the advance tonnage. The information on Man Hours collected is compared weekly with the number of hours paid by the administration in the spreadsheets. The information on real returns provides feedback for the rescheduling of the project (activity schedule and S curve) (Mathew et al., 2021).

The economic essence of personnel costs

The costs associated with attracting, developing, and using the company's personnel are very diverse. The formation of a personnel cost management system requires the justification of the concept used in the study to characterize the totality of the employer's costs arising from the use of personnel in the company. World and domestic economic literature operate with a mass of terms, one way or another, related to the participation of personnel in the production and management process. In domestic and foreign economic literature (Stundziene & Baliute, 2022; Hilorme et al., 2019), along with the term “personnel costs,” such concepts as labor costs, expenses for the labor force, employer's labor costs, organization's labor costs, investment in human capital, and a number of others. To study the essence of these concepts, they can be divided into two components. In the first part, three terms are usually used: costs, expenses, and costs. All of them inherently mean the costs of the company associated with the performance of certain management functions. However, the identification of these definitions is not always correct.

The term "costs" is used, as a rule, in economic theory. These are the total losses of the enterprise associated with the performance of certain operations. They include both explicit (accounting, settlement) and imputed (alternative) costs.

Costs should be understood as actual costs expressed in monetary form due to the acquisition and expenditure of various types of economic resources in the process of production and circulation of products, goods, or services (Rounaghi, 2019).

Under the costs, understand the decrease in the economic benefits of the organization or the increase in its debt obligations in the course of economic activity. Expenditure refers to the fact that resources are being used. Only at the time of sale does the company recognize its income and the corresponding part of the expenses (expired costs) (Saługa et al., 2020).

Focusing on the formation of a cost management system for the employer's personnel, the most reasonable category is the concept of "costs." When choosing between the terms "costs" and "costs," the reasons for preferring the concept of "costs" are the following: - the term "costs" can be replaced by the concept of "opportunity costs"; - the term "costs" is a relatively subjective concept since it involves determining the number of costs depending on the chosen management decision in conditions of limited resources, while costs characterize the real amount of expenses of the organization; - despite the fact that the concept of "costs" as a value reflecting the lost profit, allows you to evaluate the effectiveness of cost management, it is the number of costs that determines the value of the economic effect of the organization's activities (Tan et al., 2018).

The most difficult is the choice between close, usually in terms of their value, the concepts of "costs" and "expenses." Under certain conditions (the volume of production is equal to the volume of sales) and in connection with certain features of management (in the service sector), their amounts can be equal. In addition, the cost of products, works, and services, according to industry guidelines for planning, accounting, and costing, does not include all the employer's costs for personnel. Some of them, being expenses, can be reimbursed only at the expense of the profit remaining at the disposal of the company. The term "expenses" is used in Chapter 25 of the Tax Code of the Russian Federation, with a division into profits accepted and not taken into account for tax purposes (Musaeva et al., 2020). Costs are associated with the process of acquiring and using economics, including labor and resources. Expenses relate to and arise only in the process of implementation. At the time of their occurrence, the costs are incoming, capable of bringing economic benefits in the future. While not all costs are expenses, expenses always act as expired costs that can no longer generate income. Thus, the term "costs" is preferable.

The second part of the studied concepts is mainly associated with the terms "staff," "labor," and "labor." Without detracting from the meaning of the concepts of "labor" and "labor force," the work uses the term "staff" as a set of employees of the organization performing certain tasks, as the issues of cost management of an individual company are studied. Thus, the subject of this study is the economic relations in the formation of the employer's costs for personnel, which are an aggregate indicator that includes the costs associated with attracting, stimulating, using, developing, social security, organizing, and improving working conditions, dismissal of personnel (Afanasyev et al., 2019).

However, personnel is not only an object of cost but also a valuable resource whose participation in the system of industrial relations should be provided with appropriate support from the employer (Bonaccio et al., 2020). It has a number of specific characteristics, due to the presence of which it is not logical to identify the company's employees solely with the current costs of maintaining it. The personnel have a “long term of use.” It is able to “renew” and “reconstruct,” and therefore, it is not justified to equalize it with the costs that are consumed at a time in the production process and written off to cost. In the light of the foregoing, the question arises: what indicator should a modern company focus on when assessing the effectiveness of personnel management - costs or investments? (Stone et al., 2020).

The procedure for the formation of personnel costs

The formation of personnel costs in a modern company is carried out in the economic accounting system and is determined by the requirements of legislative and regulatory acts, which are based on: the Civil Code of the Russian Federation (Yu, 2018), the Budget Code of the Russian Federation (Sabitova et al., 2020), the Labor Code of the Russian Federation (Ostrovskaia, 2020), the Tax Code of the Russian Federation, the Federal Law “On Accounting,” Accounting Regulations, which have the status of national standards (Kruglyak & Shvyreva, 2018).

The process approach to the systematization and formation of personnel costs contributes to the adoption of economically sound decisions in the field of personnel management. However, this approach has not yet been applied to industrial companies' current regulations and management practices.

In accordance with the regulatory documents of Rosstat on filling out statistical reporting forms in the unified form No. P-4 “Information on the number, wages and movement of employees,” a breakdown of the employer’s labor costs are presented, which include three groups: 1) wage fund fees; 2) payments of a social nature; 3) expenses not related to the payroll and social benefits (Badina, 2021).

The approach applied by Rosstat to the systematization and formation of personnel costs differs significantly from the recommendations of the International Labor Organization (ILO). The company's labor costs, according to the recommendations of the International Conference of Labor Statisticians, operating within the framework of the International Labor Organization, include payment for production work; payment for unworked time; bonuses and cash rewards; the cost of food and other payments in kind; employer's expenses for providing employees with housing; employers' social security costs; the cost of vocational training; expenses for cultural and community services; taxes associated with the use of labor; expenses not included in the named classification groups (Benes & Walsh, 2018).

In Russia, it is supposed to keep records of the employer's labor costs in accordance with the recommendations of the ILO. Since 1995, Goskomstat has been conducting periodic sample surveys of enterprises and organizations in various sectors of the economy (Myant, 2022).

The classification of ILO staff costs is more detailed than the requirements of the statistical reporting of the Russian Federation. It allows you to identify the features of social policy in the context of individual sectors of the economy, depending on the size of the organization, territory, and form of ownership, according to a number of domestic researchers, including Zarova et al. (2021), the ILO classification is compact and able to cover all cost items in accordance with accounting and statistical reporting.

Nevertheless, the grouping of labor costs proposed by both Rosstat and the ILO is not sufficient to form a system for managing personnel costs for an individual company. Such a classification does not allow for systematizing the costs for such functions of personnel management as hiring, adaptation, and release of workers. Somewhat more attention is paid to staff development and incentives in the classification of ILO staff costs (Avdeeva et al., 2021).

The process approach to the systematization and formation of personnel costs has not found application in the management practice of industrial companies. The content of personnel costs is fixed at each enterprise in the Collective Agreement, which is the main regulation governing relations between the company and employees and establishes priorities and limits for financing personnel costs. On the basis of the Collective Agreement, the staffing table, the Regulations on remuneration, bonuses, social payments, the amounts of wages, bonuses, additional payments, and allowances due to the conditions and working hours, as well as the amounts of payment for hours not worked are accrued in accordance with the Labor Code of the Russian Federation.

The personnel management service, the planning and economic department, the department of labor and wages, and the financial and accounting service participate in the formation of personnel costs.

Information on personnel costs is reflected in various documents: - cost estimates of the personnel management service and reports on their implementation; - primary documents and accounting registers for payroll, social insurance, and security contributions; - general codes on accruals and deductions; - estimates and records of general business expenses; - reports on the use of profits; - analytical registers (Avdeeva et al., 2021).

A typical feature of the practice of forming personnel costs in a modern company is their impersonal nature. The system of local regulatory documents is focused on the calculation of the employer's total labor costs.

Methodological bases of personnel cost management

An analysis of domestic and foreign economic literature has shown that, at present, there is no single methodological approach to personnel cost management. This is due to the following reasons (Dzwigol, 2020):

- the concept of a personnel cost management system is identified with the concept of a personnel management system;

- the specifics of personnel costs that are planned, accounted for, controlled, and analyzed in conjunction with other company costs for the production and sale of products are not taken into account;

- Methods for planning, recording, and analyzing labor costs that do not cover other personnel costs have been developed and are being applied.

To form a system for managing personnel costs, modern methodological approaches to managing total costs have been generalized (Hilorme et al., 2019). They include in particular:

1. The traditional approach to cost management focused primarily on minimization and included the following varieties:

- design approach, which is a systematic search and elimination of unnecessary properties of the product. Cost reduction is achieved by eliminating operations that do not increase the cost of goods but require additional costs.

- a marketing approach to cost reduction, which implies optimizing costs for packaging, design, and sale of goods, including replacing materials with less expensive ones.

- An accounting approach to cost reduction focuses on finding opportunities to save money based on the optimization of tax expenses and intertemporal optimization.

The traditional approach to cost management is not without advantages, but in some cases, it turns into a total cut in costs for all items, regardless of their significance.

2. A functional approach to cost management or cost management by function (ABCM - Activity-Based Cost Management) is cost management by type of activity, that is, functions that are divided into four types: 1) carried out on individual products; 2) absorbed by product groups; 3) necessary to maintain the production of the product; 4) necessary for the existence of the company as a whole. Costs for all types of activity, except for the first, require distribution. To do this, for each type of activity, a cost driver (analogous to the distribution base) is installed, which determines the dynamics of costs and allows you to reasonably correlate the costs of different types of activity with the product (Hilorme et al., 2019). 

The main features of the functional approach are - the allocation of key activities; - organization of separate cost accounting by types of activity; - determination of the carrier (driver) of costs for each type of activity; - the calculation of unit costs for the production and sale of products.

The advantages of the approach are to increase the validity of the distribution of indirect costs and the allocation of activities that create additional value for the company.

3. The process approach to cost management is a development of the functional approach. The essence of the approach is to define the process as a chain of activities focused on achieving the final result. By analogy with the functional approach, three types of processes are distinguished according to how they participate in the product's release: piece work, batch work, and product work. The fourth type - general business work - is associated with ensuring the functioning as a whole. According to the role in the company's activities, the processes are classified into main (production, marketing, sales), auxiliary (hiring and training of personnel, equipment repair), management processes, and development processes (reorganization, reconstruction). 

Cost management by processes includes the following steps: - definition of process objectives; - decomposition of activities into sub-processes and assessment of the corresponding costs; - definition of cost factors that allow measuring the intensity of the process (costs can be procedural, that is, dependent on the results of the process, and not dependent on the results); - determination of cost allocation factors (the ratio of procedural costs to the normative results of the process); - combining sub-processes into main processes and compiling a process-oriented cost estimate. The application of the process approach to cost management involves the formalization, documentation, standardization, and integration into a common information flow of all processes in the company. The process is identified through the cost carriers, the places of their occurrence, and the costs themselves. A process approach rather than a functional one focused on achieving the final result and improves: - management awareness of costs; - determination of the need for resources, identification of over- and under-funded areas; - allocation of limited resources; - Cost Control: Allows you to manage costs and evaluate value-adding features (Hilorme et al., 2019). 

4. The strategic approach to cost management is based on the analysis of the chain of formation of the use-value of the product, proposed by Porter and called by him the “value chain” (Porter, 1991). The Value Chain illustrates the addition of value to a product, from the acquisition of raw materials to the production of a finished product. According to Porter, it is impossible to identify the competitive advantages of a company by simply studying the company as a whole (Porter, 1991). It is necessary to differentiate operations and activities based on the analysis of which strengths and weaknesses of the company can be identified. Those segments where costs can be reduced or use-value can be increased should contribute to achieving a sustainable advantage over competitors.

The strategic approach to cost management is a development of previous approaches. Its main principle is that the activities of the company should be based on processes that increase value terms, not on the functions that make up the processes.

5. Target Costing or the planned cost method is a modification of the strategic approach. It is based on determining the maximum allowable cost of a product based on the analysis of planned prices and the establishment of a standard profit margin. The planned price is calculated based on a detailed assessment of the properties of the goods and their importance to the consumer.

Conceptual Definition

· Strategic planning. An official document that will be issued by the company itself through which its managers will shape the strategy that they will follow in the short term, which is why a plan of this type has a maximum useful life of 5 years.

· Contingency. Something that may or may not happen, especially a problem that arises in an unexpected way

Real Cost of Labor. The price paid for using the human resource is made up of all the wages, bonuses, bonuses, and allowances received by the worker and the contributions and contributions made by the employer during the term of the contract.

 Real Cost Employees. It is made up of the entire remuneration received by the employed personnel. This item includes gratuities, bonuses, vacations, insurance, social benefits, and contributions paid by the employer.

 Contingency. It is a cost of which there is no certainty that it will be realized in the future. However, since there is uncertainty in every project, this cost is provisioned in the balance of the project in order to guarantee a certain margin.

 Sale. It is the monetary representation of the progress obtained by the contractor and approved by the client on a given date. It is made up of appraisals, billing to third parties, and reimbursement of expenses.

 Contract Sale. It is within the framework of the original contract.

 Additional Sale. That is the product of the approval of additional works or changes in the original contract.

· Direct Labor.-All labor involved in the manufacture of a finished product that can be readily associated with it represents a significant material cost in making that product.

· Sales Budget. The starting point in preparing the master budget is based on products, territories, and customers, on which all other operational and financial budgets depend.

· Outcome. Difference between sale and cost.

· Operative. Only income and costs perfectly identifiable with the project are included. Financial income and costs are not included.

· View. It is the result of our dreams in action: it tells us where we want to go. In companies, the Vision is the dream of top management, visualizing the position that the company wants to achieve in the next 10 to 15 years. It focuses on the ends and not the means, which tells us that the important thing is the point where you want to get to, not how to get there.

· Mission. It describes the purpose of the company, that is, its reason for being. It also determines which businesses it will participate in and which it will not compete in, what markets it will serve, how the company will be managed, and how it will grow.

· The values. They are everything useful, desirable, or admirable for a person, family or group, organization, region, or country. They are principles that regulate behaviors, and certain specific behaviors are shown with pride and defended. Personal Values ​​are a strong belief in a specific form of personal and socially preferable behavior.

· Staff requirement. The format is used to inform the Recruitment department about the person who needs to be hired.

The implementation of a construction project requires a very strong prior organization. In general, the actors of the project articulate the construction of the work in several phases. Although these vary according to the size and the project of the work, there is, however, always a phase devoted to the main work and another devoted to the finishing work.

The schedule must therefore be designed in accordance with this construction logic and follow the deadlines set by those who design the project. However, the vagaries of the life of a construction site sometimes make this planning management complicated. For example, weather hazards and other bad weather can disrupt the smooth running of a site, the delay on the site will force HR to modify its schedule in agreement, and this can be a problem if some workers are already scheduled on other sites.

In addition, the construction sector requires very fine management of overtime because it is common in the construction market. Similarly, the management of packed lunches and various related bonuses requires special attention from the HR department. Above all, it is crucial that the HR department adjusts the schedules of the sites with the employees' leave, this is the role of the TAM. Thus, monitoring the payroll is a major challenge for the HR department and represents one of its main expense items.

Statement of the Problem

Based on the evaluation of the information as a result of the internal and external analysis carried out in previous chapters (strengths, weaknesses, threats, opportunities, and the key success factors of the sector), below and as part of the strategic formulation, the new vision and mission of the company, strategic objectives are established, and strategies are developed (Fuertes et al., 2020). To define the strategic objectives that the company wants to follow, it must be directed based on the vision, mission, and thus the strategies that are necessary for the fulfillment of the objectives will be obtained. The trend toward the globalization of economic processes demands a new organizational and technological paradigm, making it necessary to establish the organization's mission. Therefore, it is recommended that strategic planning be preceded by strategic thinking, which will allow the formulation and execution of the Mission in the organization. Also, those working groups are formed to share ideas about the desired future (George & Schillebeeckx, 2022).

Strategies are the starting point for meeting objectives. In this case, we will see how it helps us optimize Human Resources costs.

The Operating Result is an effective Project Planning and Control System. It combines a wide variety of aspects, such as physical progress, production, yields, economic result (cost control), and financial result (cash flow control). That is why it is taken as a strategy to optimize the costs of Human Resources in the province of Lima due to its high-cost control. The estimated calculation of the cost of a work that is carried out before its execution is the budget. The more accurate you are, the closer you get to the actual cost. We have witnessed the disappearance in the market of many companies belonging to the construction industry sector due to poorly preparing a budget and;

· Forgetting many details by not having a referential pattern of how to budget.

· Spending many man-hours using spreadsheets and not having time to think about the logistics of the job.

· Not having a data bank of the company's own performance of previously executed works.

· Failure to use a system of costs and budgets suitable for the type of work to be carried out, be it civil or electromechanical. As well as errors made during the execution of the work unrelated to the budget.

· As for the workforce, social laws, overtime, food or personal allowances, and safety implements must always be analyzed (Bagaskara, 2021).

High costs of labor in projects in the construction sector of civil works due to the lack of planning of the activities to be carried out and poor controls. At present, all companies, especially construction companies, need to optimize the costs of their human resources that allow them to improve their objectives and reformulate their mission and vision.

In every company, human resources are important because it allows for meeting the goals set by controlling the use of these. All administrative activity is important to be carried out effectively. It is necessary to know how costs affect achieving all the expected objectives to work.

The study of theoretical and practical studies of domestic and foreign scientists allows us to conclude that the issues of cost management for the company's personnel are insufficiently developed. The application of human capital theory at the company level usually comes down to defining the corporate workforce as the totality of the human capital of employees. In modern conditions, considering the issues of personnel management of an industrial company, it is advisable to talk not about the cost of human capital but about the cost of personnel decisions. This is due to the fact that the implementation of personnel functions requires decisions on the directions, magnitude, and sources of reimbursement of personnel costs.

The solution to the problems of personnel cost management is mainly limited to the development of a conceptual apparatus, composition, and classification of personnel costs; the greatest attention is paid to the issues of material incentives and wage management. There are no studies that reveal the mechanism for managing the personnel costs of an individual company. Not enough attention is paid to the formation of a personnel cost management system as an integral set of interacting elements that ensures the adoption of economically sound management decisions.

It is the reason for this research project because it will provide a useful tool to the company since it was verified that an adequate costing of human resources is not carried out in the construction of works in the province of Lima. It will allow recognizing faults that could exist in administrative management that may affect the company's profitability.

Purpose of the Study

General-purpose

To determine strategies to optimize Human Resources costs in construction companies in the province of Lima.

Specific Purpose

· To analyze the formulation of the budget in the optimization of Human Resources costs in construction companies in the province of Lima.

· To describe the measure of Personnel Management in relation to the optimization of Human Resources costs in construction companies in the province of Lima.

· To analyze the influence of the Operating Result method in the optimization of Human Resources costs in construction companies in the province of Lima.

Type of Investigation

This thesis is of an applied type since, according to (Lee, 2008), "It has been sought to confront theory with reality. Applied research, moved by the spirit of fundamental research, has focused attention on the solution of theories".

Research Level

The Research level is located within the descriptive; according to (Lee, 2008), "Through this type of research, which uses the analysis method, it is possible to characterize a study method or a specific situation, to point out its characteristics and properties."

Investigation Method

The descriptive method is used.

Population

The universe of the investigation is made up of all the companies in the construction sector located in the province of Lima, necessarily those that are executing public or private sector work with a value of more than 50 UIT to be able to apply the Civil Construction Regime form.

Sample

The types of sampling that the research used are discretionary and convenience sampling, which belongs to non-probabilistic sampling. It is for this reason that the construction sector company: CAME, is considered the most suitable for research, for having various types of works (electrification, mining, civil, highways), and at the same time, ease in the access to the information.

A questionnaire with 13 items was formulated for this study with multiple-choice options. Options for each question were:

And statements included in the study are:

o Do you manage construction strategies to minimize HR costs?

· Do you think it is necessary to apply strategies to optimize the costs of Human Resources?

· Do you believe that the preparation of a good labor budget serves as a strategy to optimize Human Resources Costs?

· Can the Labor Budget vary in the development of the work?

· Does Personnel Management have a significant influence on labor costs?

· Does a good Recruitment and Selection of personnel serve as a strategy to optimize HR costs?

· Is it a strategy to use the Result method as a control measure of the construction process?

· Does the Operating Result require weekly reports on the cost of the work?

· When making your budgets, do you consider the annual variation by collective agreement in labor costs?

· Is there a constant turnover of personnel in the works?

· Are variations in HR costs not estimated in the budget given importance?

· According to the Civil Construction Regime, all companies that carry out works of more than 50 UIT are required to have formed. Do you agree with the cost of the daily wage plus various labor benefits in the civil construction sector?

Study participants were connected once they showed a willingness to participate in the study.

Presentation, Analysis, and Interpretation of Data

The practical activity of the present investigation is specified in the realization of a questionnaire (first phase) and its subsequent application (second phase) to a group of 27 employees in charge of the 09 works carried out by the company CAME CONTRATISTAS Y SERVICIOS GENERALES SA in the 2014 period:

1) LT 220 KV Chaglla - Paragsha and Extension SE Paragsha

This work was carried out between the regions of Pasco and Huanuco.

Client: Chaglla Construction Consortium

Date: July 2013 - October 2014

Supply and Construction of civil and electromechanical works for the 220 KV transmission line between Chaglla and Paragsha and civil and electromechanical works for the expansion of the Paragsha Substation.

2) LT 220 KV SE Piura Oeste - SE X Cementos Piura Plant

This work was executed in the province of Piura. Client: Cementos Pacasmayo SAA Date: July 2013 - June 2014

Procurement of complementary equipment and materials - Development of the final and detailed engineering / Expansion of the Piura Oeste 220 KV Substation / Transmission Line 220 KV SE Piura Oeste - SE Cementos Piura / Cementos Piura 220 6.3 KV Substation / Telecommunications and Control System Digital.

3) LT 50 KV Derivation - Alpamarca and Substations

This work was carried out in the province of Junín. Client: Alpamarca Mining Company Date: March 2013 - March 2014

EPC Bidding Contract: 50 KV Transmission Line and 14/18MVA Transformation Substation.

4) Turnkey EPC LT 220 KV El Hierro and SE Marcona

This work was carried out in the province of La Libertad. Client: ABB SA - Shougan

Date: March 2013 - September 2014

Civil works and electromechanical assembly of the Marcona substation.

5) North Lagoons - Barrick Pools

This work was carried out in the province of La Libertad. Client: Minera Barrick Misquichilca SA

Date: April 2013 - May 2014

Assembly of PLS ​​and POP pitt springs / Electromagnetic assembly of ARD, Polishing, PLS, and POP ELECTROMECHANICAL pits at the Lagunas Norte mine.

6) Overhead power lines PAD 1 Phase III

This work was executed in the province of Arequipa. Client: Cerro Verde Mining Society SA Date: January 2013 - January 2014

Relocation of overhead power lines PAD 1 Phase III.

7) Constance Project

This work was executed in the province of Cuzco. Client: Hudbay Peru SAC

Date: June 2013 - July 2014

EPC Design, Supply, and Construction of 22.9 KV Overhead Lines "Project Constancia."

8) Huamachuco Highway

This work was carried out in the province of La Libertad.

Client: Provías Nacional / MTC

Date: April 2013 - September 2014

Improvement and Construction of the highway Route 10 Section Huamachuco - Puente Pallar - Juanjui. Sector: Huamachuco, Sacsacocha - Pallar Bridge

9) Civil and Mechanical Works Service for the PAD Access Ramp - Phase 5LN

This work was carried out in the province of La Libertad. Client: Barrick Mining Company

Date: September 2013 - February 2014

Construction of the Civil and Mechanical Works Service for the PAD Phase 5LN Access Ramp

This survey is taken to analyze how the strategies help optimize the costs of Human Resources in the construction sector of companies in the province of Lima, based on the answers obtained.

As a quantitative research design was used for this study, frequency analysis was used to test each hypothesis. In the results chapter, it is explained in detail how statements of the questionnaire are divided according to the independent variable and dependent variable. Also, in the next part, detailed evidence is provided on how hypothesis testing was justified by frequency analysis.

In any self-respecting descriptive analysis, frequency tables must be used. The important thing to know about them is to understand their components. Are these: 

· Absolute frequency

· Accumulated absolute frequencies

· Relative frequency 

· Cumulative relative frequency

We will not stop at the conceptualization of the components of the frequency table, because we assume that they are mastered and because it requires another space for its treatment.

Following were the assumptions for this study:

a) The formulation of the budget in the optimization of Human Resources costs in construction companies is beneficial for the upsurge of organizations.

b) The measure of Personnel Management in relation to the optimization of Human Resources costs in construction companies can have a positive impact on the performance of employees.

c) The influence of the Operating Result method in the optimization of Human Resources costs in construction companies can be used in a positive way for employees and in terms of companies.

The research had the following limitations:

- The nature of the information to the actual costs of Human Resources are confidential for the most part.

- The lack of methodological knowledge of the researcher.

One of the delimitations of the study is the conditions and parameters set intentionally by the researcher as the sample is being selected from a particular area.

The manuscript was approved by Northcentral University’s Institutional Review Board (IRB) prior to data collection. No risks for participants and researchers is greater than minimal efforts were taken to avoid any kind of risks, especially for study participants. Personal information was not gathered from the study participants in order to ensure the confidentiality of study participants. The role of the researcher in the study was very prominent as data was collected through face-to-face interaction.

In this chapter methodology of the current research study is stated. The survey was carried out on the basis of the projects carried out in the selected area. The findings of the surveys are described and demonstrated in the form of tables and interpretation in the 4th chapter of this manuscript.

Statement of the Problem

Based on the evaluation of the information as a result of the internal and external analysis carried out in previous chapters (strengths, weaknesses, threats, opportunities, and the key success factors of the sector), below and as part of the strategic formulation, the new vision and mission of the company, strategic objectives are established, and strategies are developed (Fuertes et al., 2020). To define the strategic objectives that the company wants to follow, it must be directed based on the vision, mission, and thus the strategies that are necessary for the fulfillment of the objectives will be obtained. The trend toward the globalization of economic processes demands a new organizational and technological paradigm, making it necessary to establish the organization's mission. Therefore, it is recommended that strategic planning be preceded by strategic thinking, which will allow the formulation and execution of the Mission in the organization. Also, those working groups are formed to share ideas about the desired future (George & Schillebeeckx, 2022).

Strategies are the starting point for meeting objectives. In this case, we will see how it helps us optimize Human Resources costs.

The Operating Result is an effective Project Planning and Control System. It combines a wide variety of aspects, such as physical progress, production, yields, economic result (cost control), and financial result (cash flow control). That is why it is taken as a strategy to optimize the costs of Human Resources in the province of Lima due to its high-cost control. The estimated calculation of the cost of a work that is carried out before its execution is the budget. The more accurate you are, the closer you get to the actual cost. We have witnessed the disappearance in the market of many companies belonging to the construction industry sector due to poorly preparing a budget and;

· Forgetting many details by not having a referential pattern of how to budget.

· Spending many man-hours using spreadsheets and not having time to think about the logistics of the job.

· Not having a data bank of the company's own performance of previously executed works.

· Failure to use a system of costs and budgets suitable for the type of work to be carried out, be it civil or electromechanical. As well as errors made during the execution of the work unrelated to the budget.

· As for the workforce, social laws, overtime, food or personal allowances, and safety implements must always be analyzed (Bagaskara, 2021).

High costs of labor in projects in the construction sector of civil works due to the lack of planning of the activities to be carried out and poor controls. At present, all companies, especially construction companies, need to optimize the costs of their human resources that allow them to improve their objectives and reformulate their mission and vision.

In every company, human resources are important because it allows for meeting the goals set by controlling the use of these. All administrative activity is important to be carried out effectively. It is necessary to know how costs affect achieving all the expected objectives to work.

The study of theoretical and practical studies of domestic and foreign scientists allows us to conclude that the issues of cost management for the company's personnel are insufficiently developed. The application of human capital theory at the company level usually comes down to defining the corporate workforce as the totality of the human capital of employees. In modern conditions, considering the issues of personnel management of an industrial company, it is advisable to talk not about the cost of human capital but about the cost of personnel decisions. This is due to the fact that the implementation of personnel functions requires decisions on the directions, magnitude, and sources of reimbursement of personnel costs.

The solution to the problems of personnel cost management is mainly limited to the development of a conceptual apparatus, composition, and classification of personnel costs, and the greatest attention is paid to the issues of material incentives and wage management. There are no studies that reveal the mechanism for managing the personnel costs of an individual company. Not enough attention is paid to the formation of a personnel cost management system as an integral set of interacting elements that ensures the adoption of economically sound management decisions.

It is the reason for this research project because it will provide a useful tool to the company since it was verified that an adequate costing of human resources is not carried out in the construction of works in the province of Lima. It will allow recognizing faults that could exist in administrative management that may affect the company's profitability.

Purpose of the Study

General-purpose

To determine strategies to optimize Human Resources costs in construction companies in the province of Lima.

Specific Purpose

· To analyze the formulation of the budget in the optimization of Human Resources costs in construction companies in the province of Lima.

· To describe the measure of Personnel Management in relation to the optimization of Human Resources costs in construction companies in the province of Lima.

· To analyze the influence of the Operating Result method in the optimization of Human Resources costs in construction companies in the province of Lima.

I divide the presentation and interpretation of the results into variables, dependent and independent:

4.1.1.1 Independent Variable

QUESTION NO. 01

Do you manage construction strategies to minimize HR costs?

ANALYTICAL TABLE 01

Source: self-made

74.07% affirm that they do not manage work strategies to minimize Human Resources Costs. This result is a consequence of the fact that the company's strategies are corporate; at the same time, they do not make the respective diffusion to handle them as a base.

QUESTION NO. 02

o Do you think it is necessary to apply strategies to optimize the costs of Human Resources?

ANALYTICAL TABLE 02

51.85% agree that there are strategies to optimize Human Resources costs. This result shows that the majority does not agree due to the little importance they give to the variation of the costs on hand. However, the 29.63% who are totally in agreement is because, in particular work, the use of labor is considerable.

QUESTION NO. 03

Do you believe that the preparation of a good labor budget serves as a strategy to optimize Human Resources Costs?

ANALYTICAL TABLE 03

59.26% agree that preparing a good budget for the labor element serves as a strategy to optimize Human Resources costs. This is because every project, no matter how small, must have a base to work from and to lean on.

QUESTION NO. 04

Can the Labor Budget vary in the development of the work?

ANALYTICAL TABLE 04

92.59% agree that the labor budget can vary in the development of the work. This is because the budgets are based on historical data and live experience of the operational part, which is why the budgets are only estimates.

QUESTION NO. 05

Does Personnel Management have a significant influence on labor costs?

ANALYTICAL TABLE 05

77.78% agree that Personnel Management significantly influences the costs of Human Resources. This is because Personnel Management encompasses everything related to Human Resources, from the person's arrival at the company to their departure

QUESTION NO. 06

Does a good Recruitment and Selection of personnel serve as a strategy to optimize HR costs?

ANALYTICAL TABLE 06

66.67% agree that a good Recruitment and Selection of personnel serve as a strategy to optimize Human Resources costs. This occurs because in this stage, the human factor is born, and it works; there are many difficulties due to time, quantity, distance, and contractual issues, to which these stages have to be adhered.

QUESTION NO. 07

Is it a strategy to use the Result method as a control measure of the construction process?

ANALYTICAL TABLE 07

100.00% fully agree that the Operating Result method serves as a strategy for controlling the work processes. This is because the Operating Result measures the costs per activity and takes control of what is projected, what is used, and finally, where you want to go.

QUESTION NO. 08

Does the Operating Result require weekly reports on the cost of the work?

ANALYTICAL TABLE 08

55.56% are indifferent if the Operating Result requires weekly reports on the cost of work. This is because the weekly reports no longer see it as mandatory but as an essential part of the work that helps present the Valorization and contrast what was planned and executed.

QUESTION NO. 09

When making your budgets, do you consider the annual variation by collective agreement in labor costs?

ANALYTICAL TABLE 09

66.67% fully agree that they take into account annual variations by collective agreement in labor prices. This is because, in these collective agreements, the rates always vary in favor of the Civil Construction Regime, and depending on the work, this would be very significant, which is why it is very important to take it into account to avoid contingencies.

QUESTION NO. 10

Is there a constant turnover of personnel in the works?

ANALYTICAL TABLE 10

59.26% agree that there is a constant turnover of personnel in the works carried out. Both direct and indirect labor have a high turnover, for various reasons, mostly because of the distance from the cities where they work.

4.1.1.2 Dependent variable

QUESTION NO. 11

Are variations in HR costs not estimated in the budget given importance?

ANALYTICAL TABLE 11

59.26% agree that there is a constant turnover of personnel in the works carried out. Both direct and indirect labor have a high turnover, for various reasons, mostly because of the distance from the cities where they work.

QUESTION NO. 12

Do you think that the costs of HR are optimal in the development of their work?

ANALYTICAL TABLE 12

66.67% disagree that their labor costs are optimal. Although labor costs do not affect their results much, they know that they are not using good strategies to optimize costs.

QUESTION NO. 13

According to the Civil Construction Regime, all companies that carry out works of more than 50 UIT are required to have formed. Do you agree with the cost of the daily wage plus various labor benefits in the civil construction sector?

ANALYTICAL TABLE 13

55.56% disagree with the daily costs plus various labor benefits in the civil sector provided by Law. It is said that the sector's labor is the most expensive, and of course, if you do not have good strategies, these will be even more expensive than normal.

HYPOTHESIS CONSTRUCTION PROCESS

The Hypothesis test has two stages. The first stage consists of testing the Specific Hypotheses since based on these data, the General Hypothesis can be tested.

Test of the Specific Hypotheses

We have three (3) Specific Hypotheses.

The first says: "A good Budget Formulation positively influences the optimization of Human Resources costs in construction companies in the province of Lima."

To test this first specific hypothesis, I must resort to the survey results that were carried out on the 27 employees of the company. In the survey of 13 questions (from 3 to 4 and 9), these directly reflect that a good formulation of the Work Budget positively influences the optimization of Human Resources costs, considering that this will serve as the basis for the execution of the project. However, this budget will have changes that will not be radical changes if the budgets are formulated well.

It should also be noted that every work is different, so the budgets of other works will only serve as the basis for making a new budget. In carrying out a new Budget, the following will be considered: Previous budgets, professional experience, work experience, and general investigation of the current state of the work to be budgeted.

Most of the construction companies in the province of Lima do not take due importance to the general investigation of the current state of the work to be budgeted, which increases the probability of contingencies in work.

The second hypothesis maintains that: "Personnel Management has a considerable relationship in optimizing Human Resources costs in construction companies in the province of Lima."

To test this hypothesis, I must resort to the survey results that were carried out on the 27 employees of the company Came Contratistas y Servicios Generales SA. In the 13-question survey (from 5 to 6 and 10), these two questions reflect the broad relationship of Personnel Management with optimizing Human Resources costs in construction companies in the province of Lima.

In questions 5 and 6, the importance of Recruitment and Selection of Personnel in the optimization of Human Resources costs in the province of Lima is found. The second specific hypothesis is positively contrasted.

The third hypothesis holds that: "The Operating Result positively influences the optimization of Human Resources costs in construction companies in the province of Lima."

To test this hypothesis, I must resort to the survey results that were carried out on the 27 employees of the company Came Contratistas y Servicios Generales SA. In the survey of 13 questions (from 7 to 8), it can be seen that when using the method of the Operating Result serves as a strategy as a means of control to optimize the costs of Human Resources in the province of Lima, and this is due to the presentation of weekly reports where the current information of what is planned, executed and to be executed is reflected, making the respective squares.

Test of the General Hypothesis

The General hypothesis of this research is: "The Strategies implemented help to optimize the costs of Human Resources in construction companies in the province of Lima."

All research has to demonstrate the causes and consequences of the problem or object of study or rigorously specify the properties, attributes, characteristics, relationships, and internal connections. In addition, the relationship between variables and the factors that cause the problem must be determined.

To test the general hypothesis, I must resort to the survey results that were carried out on the 27 employees of the company CAME SA. In the survey of 13 questions (from 1 to 2 and 11 to 13), the answers are decisive regarding the help of strategies to optimize Human Resources costs.

The Newspaper Economy and Business of Peru, in its headline on August 26, 2014, states: "CAPECO: The era is over of the great returns in construction. It is pointed out by the Diario Gestión that more than nothing to the real estate companies without leaving aside the construction works due to the high competitiveness. The newspaper highlights, "This implies that only the companies that have better strategies to be efficient will be the ones that will continue forward and will be consolidated."

Due to the above and observing the results of the questions, it is evident that the implementation of strategies helps optimize Human Resources' costs positively.

The findings of the study supported the hypothesis formulated for this study. It indicated the formulation of the budget in the optimization of Human Resources costs in construction companies in the province of Lima. Furthermore, the study findings also describe the measure of Personnel Management in relation to the optimization of Human Resources costs in construction companies in the province of Lima are beneficial. As we have seen, the occupational risks of construction work require specific security measures and extreme vigilance depending on the activity. This therefore requires human resources to be alert (certification, safety, accident management, etc.) Also, faced with constantly changing regulations, HR needs a training tool to help them control the compliance of practices of the company.

Finally, the influence of the Operating Result method in the optimization of Human Resources costs in construction companies in the province of Lima is also reported to have a positive influence.

Statement of the Problem

Based on the evaluation of the information as a result of the internal and external analysis carried out in previous chapters (strengths, weaknesses, threats, opportunities, and the key success factors of the sector), below and as part of the strategic formulation, the new vision and mission of the company, strategic objectives are established, and strategies are developed (Fuertes et al., 2020).

To define the strategic objectives that the company wants to follow, it must be directed based on the vision, mission, and thus the strategies that are necessary for the fulfillment of the objectives will be obtained.

The trend toward the globalization of economic processes demands a new organizational and technological paradigm, making it necessary to establish the organization's mission. Therefore, it is recommended that strategic planning be preceded by strategic thinking, which will allow the formulation and execution of the Mission in the organization. Also, those working groups are formed to share ideas about the desired future (George & Schillebeeckx, 2022).

Strategies are the starting point for meeting objectives. In this case, we will see how it helps us optimize Human Resources costs.

The Operating Result is an effective Project Planning and Control System. It combines a wide variety of aspects, such as physical progress, production, yields, economic result (cost control), and financial result (cash flow control). That is why it is taken as a strategy to optimize the costs of Human Resources in the province of Lima due to its high-cost control.

The estimated calculation of the cost of a work that is carried out before its execution is the budget. The more accurate you are, the closer you get to the actual cost. We have witnessed the disappearance in the market of many companies belonging to the construction industry sector due to poorly preparing a budget and;

· Forgetting many details by not having a referential pattern of how to budget.

· Spending many man-hours using spreadsheets and not having time to think about the logistics of the job.

· Not having a data bank of the company's own performance of previously executed works.

· Failure to use a system of costs and budgets suitable for the type of work to be carried out, be it civil or electromechanical. As well as errors made during the execution of the work unrelated to the budget.

· As for the workforce, social laws, overtime, food or personal allowances, and safety implements must always be analyzed (Bagaskara, 2021).

High costs of labor in projects in the construction sector of civil works due to the lack of planning of the activities to be carried out and poor controls. At present, all companies, especially construction companies, need to optimize the costs of their human resources that allow them to improve their objectives and reformulate their mission and vision.

In every company, human resources are important because it allows for meeting the goals set by controlling the use of these. All administrative activity is important to be carried out effectively. It is necessary to know how costs affect achieving all the expected objectives to work.

It is the reason for this research project because it will provide a useful tool to the company since it was verified that an adequate costing of human resources is not carried out in the construction of works in the province of Lima. It will allow recognizing faults that could exist in administrative management that may affect the company's profitability.

Purpose of the Study

General-purpose

To determine strategies to optimize Human Resources costs in construction companies in the province of Lima.

Specific Purpose

· To analyze the formulation of the budget in the optimization of Human Resources costs in construction companies in the province of Lima.

· To describe the measure of Personnel Management in relation to the optimization of Human Resources costs in construction companies in the province of Lima.

· To analyze the influence of the Operating Result method in the optimization of Human Resources costs in construction companies in the province of Lima.

For example, in order to improve the management of projected budgets, one of the strategies to adopt for the HR department is to control the time of its teams on the sites sold so as to identify over-consumption in relation to the budgets sold. For this, it is essential that the HR function is equipped with high-performance HR software that will provide it with a reliable database and analytics. For example, with a good TAM (Time and Activity Management) software, the HR function will be able to quickly calculate the average execution time of jobs of such or such size, etc.

Work on site differs from all others in its unpredictability, and the execution of the work cannot escape certain site hazards. Between theory, standards, and prescriptions resulting from design and practice, there is therefore an indisputable gap. Also, it is the role of the HR function to take into account the real working conditions on-site and to anticipate the unpredictable. For this, it is important that it equips itself with efficient and modern tools that will allow it to optimize all its processes, from administrative management to talent management, and to always be one step ahead of the managerial strategy.

In the case of a large construction site, it is inevitable that the HR manager will recruit new workers in the labor market. This is also why temporary status is very common in the construction sector (the construction of a site is a temporary job, and turnover is frequent). Thus, the human resources department (HRD) will have to conscientiously manage the hiring of temporary workers according to the order books and the needs in terms of the number of workers.

This external nature of HR management in construction represents an additional challenge for the HR department. Indeed, the fact of frequently having to seek external labor requires a lot of work in terms of recruitment. Also, going through the interim means that the HR department cannot know the workers it is recruiting very well, and this can be a problem because bad elements (unreliable, unqualified, etc.) can be integrated into the site and cause problems later. Given the complexity of construction recruitment, it is actually not uncommon for the human resources department to team up with consultants or a recruitment firm specializing in trades in the construction sector.

In construction companies, one of the major challenges of the HR function is the management of HR flows and data. The challenge is particularly strong in large companies because the number of employees and temporary contracts is often substantial. The HR function thus finds itself with a quantity of employee information and other HR data (personal information, payslips, employment contract, expense reports, certifications, etc.). It is therefore very important that the HRD has a detailed follow-up of this data because it must be careful to be in compliance at all times.

The missions of the HR professional also extend to the sphere of training because his function also consists in setting up a policy of the development of skills within the company. To set up an effective training plan, the HR department must first identify the company's needs.

Above all, the HR training policy must be carried out in accordance with the strategic focus of the company and in a spirit of competitiveness. Also, the training part can be carried out through different vectors, such as continuing education, e-learning, or validation of acquired experience (VAE).

In the construction sector, training needs are strong, and some works require certifications (ISO, OSHA, etc.) to cover all the specificities of the construction trade (work at height, use of certain tools, etc.). Also, it is important that the HR function trains its employees so that they are sufficiently qualified to work on site. This requires great vigilance and fine management of the skills of its employees.

Each project is specific, unique, and different: there is, therefore, no fixed process, and this represents a particular challenge for the person in charge of HR. Indeed, it must be proactive and deal with constraints and new elements. Since each site is a prototype, it is therefore common for construction companies to face problems of work organization, productivity, and qualification. The lead time for a construction project is variable, and the construction company must make sure not to exceed the deadline set at the risk of being subject to late penalties. Note, however, that the days of delay caused by bad weather are not counted as days of delay; they, therefore, do not represent additional costs and are added to the schedule presented to the customer.

In order to respect the established budget and remain competitive, it is also the role of HR and the training manager to negotiate the cost of training with training organizations. In addition, in order to best anticipate the vagaries of the construction site, it is essential that the company provides a certain budgetary margin when submitting its budget to its client. The difference between the " provisional budget " and the " objective budget” set by the site supervisor is particularly common in the construction industry. Among the most frequent contingencies and the additional costs omitted by the works manager, one can, for example, include the cost of the security to be put in place, the cost of the last finishes to be added due to certain site hazards, etc.

Indeed, the HR professional cannot meet all the challenges mentioned without effective and appropriate tools. The HRIS base connects all HR software around a single platform. In terms of administrative management and data management, it is an essential tool since the HRIS makes it possible to collect all the data contained in the various HR software. With just a few clicks, HR will be able to have a global view of the information of the entire company. This is an excellent strategy for creating HR reports because the HR professional will be able to quickly identify the data that interests him and even cross-reference various indicators. These HR reports provide an extremely comprehensive level of knowledge. In particular, they make it possible to analyze trends in terms of labor and mobility of the payroll, identify recurring problems and find their causes in order to make strategic and well-considered decisions.

RECOMMENDATIONS

o Companies in the construction sector must put into practice the corporate strategies that they have; although it is true that they cannot fit into the works but these well fulfilled will serve as a starting point for the elaboration of work strategies and, at the same time come to elaborate with more easily, detailed and precise the strategies to optimize the costs of Human Resources using the tools of Budget, Personnel Management, and the Operating Result Method and to put into practice the implemented strategies must be disseminated in the clearest and most precise way to all staff so that they feel committed to complying with them.

o For the budget, the historical data, the experience of the professionals, and the information taken in the field are taken into account; The greatest efficiency must be sought in this process so that the elaboration of these estimates is as real as possible and thus serve as a strategy in the optimization of Human Resources costs of companies in the construction sector of the province of Lima, including those Variations that arise in the execution of the work must be contrasted and updated without the need to make a radical change.

o Companies in the construction sector must have efficient recruitment and selection of personnel where the profile and the requested skills are taken into account in order to avoid time in the control and monitoring of the performance of their work and invest it in training or workshops that encourage staff in a positive way; In the same way, policies that avoid future contingency costs should be implemented.

o It is recommended to use the method of the Operative Result that manages a constant, real, and updated control of the development of the work, to that helps to contrast the information that has been executed with the budget, where that information will be taken as a basis for the development of new strategies to optimize Human Resources costs.

For future researchers, it is important to investigate human resources regarding the entire workforce. Also, researchers should investigate the possibilities of extensions that might influence the business ecosystem as a whole. In addition to that, it is a need of time to focus on the course of work that includes developing skills in a job or profile recommended for work through continuous learning.

Most works do not implement corporate strategies and, at the same time, do not have work strategies, much less cost optimization, where they agree on implementing strategies based on Budget, Personnel Management, and the Operating Result Method, which these help to optimize Human Resources costs since they are the areas with the most influence on labor and costs.

o It is not known if the Budgets will become costs or expenses. This will depend on obtaining the Good Pro; That is why most the companies that do not have enough resources lead them to ignore many important points in the preparation of the budget that when the work is carried out, the results will be highly detrimental problems for the progress of the work, and therefore to the Optimization of Human Resources costs of construction companies in the province of Lima.

o Personnel Management is a very outstanding area in the optimization of Human Resources costs of companies in the province of Lima, where many the construction companies do not take into account its great importance; Personnel Management influences from recruitment and selection of personnel, the follow-up in the performance of the tasks and finally the retirement of the personnel that by not giving due importance to them, the costs will increase unnecessarily.

o Most of the works do not have sufficient controls to be able to compare the information with the budget; This leads us to the Operating Result that manages a constant control of the development of the work, where this information can be taken as a basis for the development of new strategies to optimize the costs of Human Resources of the companies in the construction sector of the Province of Lima.

This research is part of a contingent-configurational approach to the strategic management of human resources. The nature of the competitiveness sought (cost or quality) by the company determines the nature of the human resources mobilized (unskilled or qualified). Then, the nature of human resources influences the HRM practices (recruitment, training, remuneration, employment contract, and flexibility) implemented to manage them. Horizontal coherence between HRM practices is articulated with vertical coherence between the nature of competitiveness and the HRM system. Cost-competitiveness leads to the mobilization of an unskilled labor force which induces practices of casualization and external flexibility of human resources.

The articulation between the nature of competitiveness, the nature of human resources, and HRM practices is in both cases self-reinforcing. The search for cost-competitiveness by relying on unskilled employees and making little investment in training promotes the external flexibility of human resources because the labor market is better able to supply unskilled employees to the company, and the low investment in training does not force the company to seek a minimum of employee stability to make this investment profitable. Conversely, qualified employees are rarer resources in the labor market. This limits recourse to external flexibility in the event of a drop-in activity so as not to face difficulties in recruiting qualified employees in the event of an upturn in activity. This logic is reinforced by the importance of the investments in training carried out, which lead the firms to stabilize the employees in order to make their investments profitable by prioritizing the recourse to the internal flexibility of the human resources in the event of economic contraction of the activity.

The improvement of quality-competitiveness to obtain a competitive advantage by differentiating the offer on the market of products or services in knowledge-intensive sectors depends on the attractiveness of companies in the labor market. The recruitment policy is an essential element in the constitution of a combination of resources conferring a competitive advantage and the human resources retention policy, in particular through the remuneration system, is a central axis for preserving competitiveness. The need to attract, keep and motivate highly qualified employees coupled with the constraint-induced of a significant human intensity of the productive combination leads to the sophistication of HRM practices in knowledge-intensive companies. These companies must implement innovative HRM practices to attract and retain human resources. The creation of value by the company depends essentially on knowledge workers (" Knowledge workers ”); this, in particular, obliges financial shareholders to share a larger share of the value created with employees in order to attract and retain them. The advertising sector, a knowledge-intensive industry, illustrates this logic.

From a methodological point of view, the recent legal obligation imposed on companies to publish social data in their annual reports opens new perspectives for empirical research on the articulation between the competitiveness of the firm and its strategic management of human resources. However, compliance with the law is still too limited to allow for more rigorous statistical analyses. In companies specializing in construction, the human resources department is particularly challenged. Large workforce, high turnover rate, unpredictable site work, reduced computer access... so many challenges that the HR function must face. This article is an opportunity to take stock of these various obstacles and, above all, to find the solutions

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Select one of the following option for the statements written below:

· Do you manage construction strategies to minimize HR costs?

· Do you think it is necessary to apply strategies to optimize the costs of Human Resources?

· Do you believe that the preparation of a good labor budget serves as a strategy to optimize Human Resources Costs?

· Can the Labor Budget vary in the development of the work?

· Does Personnel Management have a significant influence on labor costs?

· Does a good Recruitment and Selection of personnel serve as a strategy to optimize HR costs?

· Is it a strategy to use the Result method as a control measure of the construction process?

· Does the Operating Result require weekly reports on the cost of the work?

· When making your budgets, do you consider the annual variation by collective agreement in labor costs?

· Is there a constant turnover of personnel in the works?

· Are variations in HR costs not estimated in the budget given importance?

· According to the Civil Construction Regime, all companies that carry out works of more than 50 UIT are required to have formed. Do you agree with the cost of the daily wage plus various labor benefits in the civil construction sector?