869 resultados para human resource costing and accounting
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A lean bevezetése nem korlátozódik a termelés újraértelmezésére, hanem jellemzően a vállalati belső működés (számvitel, emberi erőforrás, beszerzés) és külső kapcsolatok (beszállítók, ellátási lánc) újszervezését is megköveteli. Ezek a kapcsolódási pontok számos, tudományterületek határán fekvő kutatási irányt nyitnak meg. Ebben a tanulmányban a lean termelés és a belső működéshez sorolt emberi erőforrás menedzsment kapcsolatára fókuszálok. Célom, hogy a tevékenységmenedzsment vonatkozó irodalmának áttekintésével bemutassam a lean termelés logikájához illeszkedő emberi erőforrás menedzsmentet, annak jellemző gyakorlatait. = Lean goes beyond manufacturing, implementing its principles usually requires companies to reorganize their companywide internal operations (accounting, human resource, purchasing) and also external relations (supplier, supply chain). This linkages offer several multidisciplinary research directions, this study focuses on the relationship between human resource management and lean production. The main aim of this working paper is to review Operations Management’s literatures on this issue and present the human resource policy and its practices that fit and support lean production.
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This work deals with the main contributions of human resource dimensions for the environmental management in a company. While the specialized literature concerning the technical aspects of environmental management expands, there is a gap in the bibliography: integrated approaches between human resource dimensions and environmental management. An extensive bibliographical review was undertaken in order to systematize the human resource dimensions and their contributions concerning the effectiveness of the environmental management system. A model that analyses the relationships between these dimensions and the typical phases of an environmental management system is presented, within a perspective of application for academicians and managers. (c) 2006 Elsevier Ltd. All rights reserved.
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Within sport, a tremendous amount of effort is committed to the on-the-field performance of athletes and coaches, neglecting the off-the-field performance and development of sport managers. This study examines the impact of human resource training on the performance of five Canadian national sport organizations (NSO) and their managers (N=22). Data were collected on three outcome variables (learning, individual performance, organizational performance) and three mediating variables (motivation to transfer, training design, organizational climate) at three time measures (pre-training, post-training1, post-training2). Results indicate that training improves the learning and individual performance of sport managers, as well as the organizational performance of NSOs. Varying relationships were found at each of the three time measures, demonstrating that a progression to training-related performance change exists, while providing support for three levels of analysis (individual, organizational, systemic). Implications and future research directions are discussed and highlight the need for on-going training opportunities for Canadian sport managers.
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In this study the relationship between Innovative HR practices and selected HR outcomes is investigated.The current study represents a unique attempt to study the effects of innovative HR practices,with job satisfaction,organisational commitment and organisational citizenship bahaviour considered as the consequent variables.Results have affirmed the role of intervening variables such as job satisfaction and organisational commitment in establishing the link between IHRP and OCB obliterating any direct relation between IHRP and organisational citizenship behaviour.This finding may enable researchers in the human resource management to develop more robust understandings of the positive effects of innnovative HR practices on HR outcomes.Thus the present study provides the obvious contribution of weaving up yet another linkage between the two complimentary disciplines of Human Resource Management and Organisational Behaviour.The present study also contributes to the understanding of OCB by exploring its antecedents and extending the intervening role of job satisfaction and organisational commitment.The findings indicate that a higher level of introduction/initiation and satisfaction of innovative HR practices produces high job satisfaction and organisational commitment which lead to OCB.The researcher drew upon the perception-attitude-behaviour model to further realise the expected relationship among innovative HR practices,job satisfaction,organisational commitment and organisational citizenship behaviour.Consequently,this study makes a contribution to the broader organisational citizenship behaviour literature by manifesting the extended relationship path from innovative HR practices to organisational citizenship behaviour,and demonstrating that innovative Hr practices at the organisational level has an effect on employee attitudes and behaviours as well.
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The main objective of this study is to verify the influence of Environmental Management (EM) on Operational Performance (OP) in Brazilian automotive companies, analyzing whether Lean Manufacturing (LM) and Human Resources (HR) interfere in the greening of these companies. Therefore, a conceptual framework listing these concepts was proposed, and three research hypotheses were presented. A questionnaire was elaborated based on this theoretical background and sent to respondents occupying the highest positions in the production/operations areas of Brazilian automotive companies. The data, collected from 75 companies, were analyzed using structural equation modeling. The main results are as follows: (a) the model tested revealed an adequate goodness of fit, showing that overall, the relations proposed between EM and OP and between HR, LM and EM tend to be statistically valid; (b) EM tends to influence OP in a positive and statistically weak manner; (c) LM has a greater influence on EM when compared to the influence HR has over EM; (d) HR has a positive relationship over EM, but the statistical significance of this relationship is less than that of the other evaluated relationships. The originality of this paper lies in its gathering the concepts of EM, LM, HR and OP in a single study, as they generally tend not to be treated jointly. This paper also provided valid empirical evidence for a littlestudied context: the Brazilian automotive sector. © 2012 Elsevier Ltd. All rights reserved.
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Includes bibliography
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Indigenous firms in Mexico, as in most developing countries, take the shape of family businesses. Regardless of size, the most predominant ones are those owned and managed by one or more families or descendent families of the founders. From the point of view of economics and business administration, family business is considered to have variety of limitations when it seeks to grow. One of the serious limitations is concerning human resource, which is revealed at the time of management succession. Big family businesses in Mexico deal with human resource limitations adopting measures such as the education and training of the successors, the establishment of management structure that makes control by the owner family possible and divisions of roles among the owner family members, and between the owner family members and the salaried managers. Institutionalization is a strategy that considerable number of family businesses have adopted in order to undergo the succession process without committing serious errors. Institutionalization is observed in such aspects as the establishment of the requisite condition to be met by the candidate of future successor and the screening by an institution which is independent of the owner family. At present these measures allow for the continuation of family businesses in an extremely competitive environment.
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This study examined whether the effectiveness of human resource management (HRM)practices is contingent on organizational climate and competitive strategy The concepts of internol and external fit suggest that the positive relationship between HRM and subsequent productivity will be stronger for firms with a positive organizational climate and for firms using differentiation strategies. Resource allocation theories of motivation, on the other hand, predict that the relationship between HRM and productivity will be stronger for firms with a poor climate because employees working in these firms should have the greatest amount of spare capacity. The results supported the resource allocation argument.
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Underpinned by the resource-based view (RBV), social exchange theory (SET), and a theory of intrinsic motivation (empowerment), I proposed and tested a multi-level model that simultaneously examines the intermediate linkages or mechanisms through which HPWS impact individual and organizational performance. First and underpinned by RBV, I examined at the unit level, collective human capital and competitive advantage as path-ways through which the use of HPWS influences – branch market performance. Second and-, underpinned by social exchange (perceived organizational support) and intrinsic motivation (psychological empowerment) theories, I examined cross and individual level mechanisms through which experienced HPWS may influence employee performance. I tested the propositions of this study with multisource data obtained from junior and senior customer contact employees, and managers of 37 branches of two banks in Ghana. Results of the Structural Equation Modeling (SEM) analysis revealed that (i) collective human capital partially mediated the relationship between management-rated HPWS and competitive advantage, while competitive advantage completely mediated the influence of human capital on branch market performance. Consequently, management-rated HPWS influenced branch market performance indirectly through collective human capital and competitive advantage. Additionally, results of hierarchical linear modeling (HLM) tests of the cross-level influences on the motivational implications of HPWS revealed that (i) management-rated HPWS influenced experienced HPWS; (ii) perceived organizational support (POS) and psychological empowerment fully mediated the influence of experienced HPWS on service-oriented organizational citizenship behaviour (OCB), and; (iii) service-oriented OCB mediated the influence of psychological empowerment and POS on service quality and task performance. I discuss the theoretical and practical implications of these findings.
When in Rome ... ?:Human resource management and the performance of foreign firms operating in India
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Purpose: The purpose of the paper is to examine the kind of HRM practices being implemented by overseas firms in their Indian subsidiaries and also to analyze the linkage between HRM practices and organizational performance. Design/methodology/approach: The paper utilizes a mixture of both quantitative and qualitative techniques via personal interviews in 76 subsidiaries. Findings: The results show that while the introduction of HRM practices from the foreign parent organization is negatively associated with performance, local adaption of HRM practices is positively related with the performance of foreign firms operating in India. Research limitations/implications: The main limitations include data being collected by only one respondent from each firm, and the relatively small sample size. Practical implications: The key message for practitioners is that HRM systems do improve organizational performance in the Indian subsidiaries of foreign firms, and an emphasis on the localization of HRM practices can further contribute in this regard. Originality/value: This is perhaps the very first investigation of its kind in the Indian context. © Emerald Group Publishing Limited.
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This study examined whether the effectiveness of human resource management (HRM) practices is contingent on organizational climate and competitive strategy. The concepts of internal and external fit suggest that the positive relationship between HRM and subsequent productivity will be stronger for firms with a positive organizational climate and for firms using differentiation strategies. Resource allocation theories of motivation, on the other hand, predict that the relationship between HRM and productivity will be stronger for firms with a poor climate because employees working in these firms should have the greatest amount of spare capacity. The results supported the resource allocation argument. © 2005 Southern Management Association. All rights reserved.