A contabilização dos investimentos em formação do capital humano caso das Empresas de consultorias em Moçambique

Abstract

Human capital is an important reference for success in today's business environment. This capital is manifested through the experience and knowledge held by human resources and which constitutes the fundamental element in determining the future of organizations. In this way, the present work seeks to study human capital from an accounting perspective, with the purpose of understanding the treatment that accounting standards and principles attribute to investments supported by companies in training and development of this productive resource. For a better understanding of this analysis, we used bibliographic research and case studies with companies that provide consulting services in accounting, auditing, taxation, projects and business finance, as well as in the education and training of workers. In this case, these are Mozambican companies, namely BDO & Co. Moçambique, Lda, CAT Consultores, Lda and MBC Consulting, Lda. The object of the study of this work is the accounting of investments in human capital formation in companies. Therefore, human capital, even though it is referenced as the main asset in the production process, its accounting recognition is absent in the companies' balance sheet. However, despite the efforts made to include human capital in companies' assets, there are several uncertainties that dictate its omission from this part of the financial statements, being limited only to the registration of the rights and obligations inherent to this resource. The information obtained in the case study with the consulting services companies mentioned above, demonstrated that, despite the fact that they bear high costs with the training of their human resources, the accounting recognition of these costs as well as the product resulting from this training are recorded accordingly. with the business accounting legislation in force in the country and also in accordance with the current accounting standards and principles. (TRADUÇÃO NOSSA)