Schmeisser / Popp Human Resources and Organizational Approaches

1. Auflage 2016
ISBN: 978-3-7398-0052-3
Verlag: UVK
Format: PDF
Kopierschutz: Wasserzeichen (»Systemvoraussetzungen)

E-Book, Englisch, 128 Seiten

The authors present the basics of four schools of thought regarding a personnel management-related standpoint with their axioms, assumptions and logic. Closest to the practical, normative business management comes the finance-oriented personnel management – one only needs to think of remuneration management, personnel controlling, the Berlin Human Capital Assessment or occupational pension schemes.

Therefore, they take the example of the annual financial statement of an international enterprise and deduct and calculate the Berlin Balanced Scorecard Approach from it.

Personnel management can only be successful, if the structural and process-related organization of the company permits achieving company goals. Therefore, the description of four basic organizational theories complements the deliberations on human resource management.

Autoren/Hrsg.

Schmeisser,Wilhelm

Popp, Rebecca

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Bereichsspezifisches Management Personalwesen, Human Resource Management

Inhaltsverzeichnis

1;Title Page;5
2;Copyright;6
3;Preface;7
4;Vorwort;8
5;Table of Contents;11
6;1 Theories on personnel management – from productivity to value and knowledge-based human capital;15
6.1;1.1 Scientific management as predecessor of a function-oriented personnel management;15
6.2;1.2 Scientific management as practical trigger of “function-oriented personnel management”;16
6.3;1.3 Finance-oriented personnel management as further concept;22
6.3.1;1.3.1 Capital market-oriented approach;25
6.3.2;1.3.2 Goals of personnel cost planning;27
6.3.3;1.3.3 Criteria of personnel cost planning;28
6.3.4;1.3.4 Continued remuneration in case of sickness;29
6.4;1.4 Personnel management based on behavioural-science and labour psychology;29
6.5;1.5 Labour economics: a macroeconomic concept;34
7;2 Calculation of selected personnel management instruments and numbers of the annual financial statement for the Berlin Balanced Scorecard Approach;43
7.1;2.1 Connection of the accounting systems in the annual financial statement;43
7.2;2.2 Personnel controlling and the Berlin Balanced Scorecard Approach;44
7.2.1;2.2.1 Personnel controlling as internal information supply;45
7.2.2;2.2.2 Personnel controlling as coordinator of the personnel management system;46
7.3;2.3 Balanced Scorecard – A personnel Performance Management Approach;47
7.3.1;2.3.1 Traditional performance measurement systems of personnel controlling;47
7.3.2;2.3.2 Return-on-Investment – a personnel performance approach;48
7.3.3;2.3.3 Balanced Scorecard as instrument for strategy implementation;50
7.3.4;2.3.4 Balanced Scorecard terminology;51
7.3.5;2.3.5 Goal and scope of action of the balanced scorecard;51
7.3.6;2.3.6 Balanced Scorecard Structure;53
7.3.7;2.3.7 Controlling perspectives of the Balanced Scorecard;53
8;3 Berlin Balanced Scorecard Approach;61
8.1;3.1 Conception;61
8.2;3.2 Application of the Berlin Balanced Scorecard Approach;62
8.2.1;3.2.1 Data basis (cf. Annual financial statement 2010 BASF);62
8.2.2;3.2.2 On connecting the financial and customer perspective;63
8.2.3;3.2.3 Customer perspective: A marketing perspective;68
8.2.4;3.2.4 Connection between the customer-/market and the financial perspective;71
8.2.5;3.2.5 On the connection of the internal process perspective and the employee potential or human capital perspective with the financial perspective;72
9;4 Basic considerations on organizational concepts;85
9.1;4.1 Toyota’s Just-in-Time: an organizational success story;85
9.2;4.2 Organizational Targets: no performance measurement without targets;91
9.3;4.3 On the necessity of organizational concepts;93
9.4;4.4 Organizational concepts and assumptions;96
9.4.1;4.4.1 On the structural approach: metaphor – organization as “machine;97
9.4.2;4.4.2 Behavioural science and labour organization based organization concept;98
9.4.3;4.4.3 Legal-political organizational approach: companies as governance instrument and political arena for interest groups;101
9.4.4;4.4.4 On the visionary, symbolic cultural organizational approach;105
9.4.5;4.4.5 Corporate organizational theory as approach for the recognition, analysis and design regarding organizational problems;107
9.5;4.5 On Kosiol’s traditional organizational theory;109
9.6;4.6 Organizational analysis;116
10;Literature;123
11;Index;129

Über Autor(innen)

Rebecca Popp ist Internationale Dipl. Kauffrau und staatlich geprüfte und staatlich geprüfte ÜberSetzerin. Sie arbeitet als freie wissenschaftliche Mitarbeiterin für das Kompetenzzentrum Internationale Innovations- und Mittelstandsforschung. Ihr Forschungsschwerpunkt liegt auf internationaler Zusammenarbeit in und zwischen Unternehmen.

Prof. Dr. habil. Wilhelm Schmeisser ist Professor für Finanzierung und Investition, Unternehmensführung, insbesondere für Finanzorientierte und Internationale Personalwirtschaft sowie Technologiemanagement und Innovationserfolgsrechnung, Controlling und den Berliner Balanced Scorecard Ansatz. Er ist Direktor und Sprecher des Kompetenzzentrums 'Internationale Innovations- und Mittelstandsforschung' Berlin sowie Direktor der Forschungsstelle 'Europäisches Personalmanagement und Arbeitsrecht (EPAR)', Universität Paderborn.