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Human Resources and Organizational Approaches

:	Rebecca Popp, Wilhelm Schmeisser
:	Human Resources and Organizational Approaches
:	UVK Verlagsgesellschaft mbH
:	9783739800523
:	1
:	CHF 13.30
:

:	Betriebswirtschaft
:	German

:	128
:	DRM
:	PC/MAC/eReader/Tablet
:	PDF

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.

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.

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