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Personnel expenses and productivity change in Peruvian stock mining companies

This paper aims to find whether there is a relationship between personnel expenses change and productivity change in Peruvian stock mining companies from 2011 to 2018. Malmquist index and multiple regression were used to analyze data of 17 Peruvian mining companies both metallic and nonmetallic ones. | Personnel expenses and productivity change in Peruvian stock mining companies Accounting 6 2020 453 464 Contents lists available at GrowingScience Accounting homepage www.GrowingScience.com ac ac.html Personnel expenses and productivity change in Peruvian stock mining companies Jimmy Dezaa aUniversidad Continental Peru CHRONICLE ABSTRACT Article history More than half of Peruvian exportations are made by mining companies which also are a traditional Received March 31 2020 employment source that attracts thousands of Peruvian workers because of their high economic Received in revised format March benefits. This paper aims to find whether there is a relationship between personnel expenses change 31 2020 and productivity change in Peruvian stock mining companies from 2011 to 2018. Malmquist index and Accepted April 19 2020 Available online multiple regression were used to analyze data of 17 Peruvian mining companies both metallic and April 21 2020 nonmetallic ones. It was found that there was a negative relationship between personnel expenses Keywords change and productivity change in metallic mining companies while there was a positive one for Personnel expenses change nonmetallic companies. Productivity change Malmquist index Metallic mining company Nonmetallic mining company 2020 by the authors licensee Growing Science Canada 1. Introduction Peru is a country located in a privileged zone in South America where exists plenty of natural resources both renewable and nonrenewable. Among the nonrenewable resources stand out the mining resources that started being exploited by ancient Peruvians 19 000 years ago from these days Petersen amp Brooks 2010 . When primitive inhabitants developed sophisticated ways of social organization mining exploitation was an important activity for them. The first known civilization in Perú called Chavín made objects mainly of gold silver copper and bronze and with minor use of platinum tin lead and mercury Petersen amp Brooks 2010 p.20