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Impacto das práticas de gestão de incentivos, benefícios e recompensas sobre a performance das empresas portuguesas do setor automóvel
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O presente estudo analisa o impacto das práticas de gestão de incentivos, benefícios e recompensas na performance das empresas portuguesas do setor automóvel.
Com base numa amostra de 817 empresas entre 2010 e 2023, procedeu-se à aplicação de modelos econométricos de dados em painel, estimados em R-Studio, utilizando como variáveis dependentes os indicadores de desempenho económico-financeiro Return on Assets (ROA) e Return on Assets calculado através do quociente entre o EBIT/Ativo (ROA2). As variáveis independentes incluíram as remunerações, benefícios, formação profissional e gastos totais com pessoal, complementadas por variáveis de controlo como a dimensão, autonomia financeira e liquidez.
Os resultados evidenciam que a autonomia financeira exerce um efeito positivo e estatisticamente significativo sobre o desempenho, indicando que empresas com maior independência e estabilidade financeira conseguem investir mais eficazmente no seu capital humano. Por outro lado, as remunerações e os gastos totais, com pessoal revelaram uma relação negativa com a rentabilidade, refletindo o peso dos custos laborais no curto prazo. Os benefícios totais apresentaram impacto positivo, demonstrando que políticas de compensação abrangentes tendem a reforçar a motivação e o desempenho organizacional. A formação profissional mostrou uma influência negativa imediata, sugerindo que o seu retorno ocorre de forma diferida no tempo.
De modo geral, os resultados apontam para a importância de equilibrar a eficiência financeira com a valorização do capital humano, assegurando práticas de gestão integradas que sustentem o desempenho e a competitividade das empresas a longo prazo.
This study analyses the impact of incentive, benefit, and reward management practices on the performance of Portuguese automotive companies. Based on a sample of 817 companies between 2010 and 2023, panel data econometric models were applied and estimated using R-Studio, with the dependent variables being the economic and financial performance indicators Return on Assets (ROA) and Return on Assets calculated as the ratio between EBIT and Total Assets (ROA2). The independent variables included remuneration, benefits, professional training, and total personnel expenses, complemented by control variables such as firm size, financial autonomy, and liquidity. The results show that financial autonomy exerts a positive and statistically significant effect on performance, indicating that companies with greater financial independence and stability are better positioned to invest effectively in human capital. Conversely, remuneration and total personnel expenses exhibited a negative relationship with profitability, reflecting the immediate financial pressure of labour costs. Total benefits revealed a positive impact, demonstrating that comprehensive compensation systems strengthen employee motivation and organisational performance. Professional training displayed an initial negative influence, suggesting that its returns materialise only over the long term. Overall, the findings highlight the importance of balancing financial efficiency with human capital enhancement, ensuring integrated management practices that sustain business performance and competitiveness in the long run.
This study analyses the impact of incentive, benefit, and reward management practices on the performance of Portuguese automotive companies. Based on a sample of 817 companies between 2010 and 2023, panel data econometric models were applied and estimated using R-Studio, with the dependent variables being the economic and financial performance indicators Return on Assets (ROA) and Return on Assets calculated as the ratio between EBIT and Total Assets (ROA2). The independent variables included remuneration, benefits, professional training, and total personnel expenses, complemented by control variables such as firm size, financial autonomy, and liquidity. The results show that financial autonomy exerts a positive and statistically significant effect on performance, indicating that companies with greater financial independence and stability are better positioned to invest effectively in human capital. Conversely, remuneration and total personnel expenses exhibited a negative relationship with profitability, reflecting the immediate financial pressure of labour costs. Total benefits revealed a positive impact, demonstrating that comprehensive compensation systems strengthen employee motivation and organisational performance. Professional training displayed an initial negative influence, suggesting that its returns materialise only over the long term. Overall, the findings highlight the importance of balancing financial efficiency with human capital enhancement, ensuring integrated management practices that sustain business performance and competitiveness in the long run.
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Gestão de recursos humanos Incentivos e benefícios Performance empresarial Setor automóvel Human resource management Incentives and benefits Business performance Automotive sector