Management and Analysis of Salary Costs in in Combination with the New Flexible Forms of Employment and Teleworking

Abstract The labor market is characterized by imbalances and dysfunctions that can be addressed through a study of the management and costing of workers’ payroll. Although there is an ongoing conflict of interest between employees and employers, it can be combated because the employment relationship is a mixture of conflicting and consensual elements (mixed-motive). This paper is about flexible forms of employment, which corporations can take advantage of in a constantly evolving environment. At the same time, reference is made to the institution of telecommuting that improves remote worker efficiency, minimizes labor costs, and opens the labor market frontiers. It is necessary to create new strategies aimed at improving the efficiency of the workforce, managing labor costs, and studying the sustainability of each activity of the business unit. Lastly, the constantly evolving technological environment and the constant development of the skills of the workforce require the incorporation of ongoing management and efficiency studies to achieve the maximum possible objectives at the lowest possible and most flexible cost and risk.