Remuneração Variável: uma medida de crescimento

Domingo, 16 de Outubro de 2016
Remuneração Variável: uma medida de crescimento

A remuneração variável é uma forma de complementar a remuneração fixa por meio de recompensas ligadas, principalmente, com o desempenho profissional individual de cada colaborador, mas podendo também levar em conta o desempenho da empresa como um todo. Ela é aplicável em situações em que haja indicadores de desempenho, podendo abranger diferentes cargos em diferentes partes do organograma da empresa, com regras previamente estabelecidas para determinado período.

De acordo com o livro Administração da Remuneração, de Jean Pierre Marras, as maiores vantagens de se aplicar uma remuneração por resultados estão no incentivo à busca de qualidade máxima do serviço, na melhora da produtividade, na redução de custos e despesas, no reforço aos valores e cultura da empresa, assim como no incentivo à participação individual e coletiva nos projetos da organização.
           
Ainda sobre as vantagens do sistema de remuneração, Renato Feder, empresário, graduado em Administração de Empresas pela FGV, mestre em Economia na USP e professor da Universidade Mackenzie, relata que um salário variável, por meio da meritocracia, retém e atrai grandes talentos, uma vez que estes irão ganhar mais e, também, estimula o maior esforço por parte dos colaboradores, pois este esforço será espelhado em seu salário.
           
Todavia, um sistema de remuneração variável deve ser muito bem aplicado, de acordo com as leis e, principalmente, deve estar ligado e adaptado ao objetivo da organização. Deve-se tomar cuidado para que a medida não cegue gestores e colaboradores aos pontos importantes da empresa que não estão sendo abrangidos por esta, e também, que o foco quantitativo não apague a qualidade do serviço.
           
A criação de uma ferramenta de remuneração variável deve conter a identificação das tarefas chaves ao crescimento da empresa, a criação de indicadores e métricas de rendimento, sendo individual ou geral (empresa no total), e estabelecimento de critérios qualitativos. Todos esses processos devem ser definidos de forma clara, com o intuito de que os colaboradores entendam o sistema, sem gerar dúvidas. Ainda, é recomendável que os gestores que desejam esta ferramenta em suas empresas procurem ajuda de contadores, advogados ou consultorias especializadas no assunto. 

Por Ana Carolina Fernandes Decicino, graduanda em Administração de Empresas pela Fundação Getúlio Vargas e diretora de Administrativo Financeiro da RH Junior Consultoria

5 Comentarios. Novo comentário

priscila correa garanhani
11/11/2016, 17:09:55

Conteúdo bem elaborado, a ferramenta é preciosa e um ponto importante foi orientar a procura por profissionais especializados.

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