Human resource TOPIC Discuss the extent it would be worthwhile

Essays on Human resource TOPIC: Discuss the extent it would be worthwhile performing job analysis on complex and senior job roles Outline Job analysis on complex and senior job roles al affiliation Job analysis on complex and senior job roles This essay shall aim at giving the definition of job analysis and the importance of conducting job analysis on complex and senior job roles. According to Pynes (2008) job analysis is the practice whereby job descriptions as well as the requirements of a particular job are put into perspective. To conduct successful job analysis, it is vital that data on various jobs are collected and analyzed. Analysis of leadership capacity among senior officials has indicated to be an uphill task for many officials in the organizations. It is in light to this argument that, a myriad of assessment tools have been devised over the years. The introduction of the essay shall commence with a debate on the importance of carrying out job analysis in the workplace. In this case, it is vital that prior to carrying out job analysis, companies must always guarantee that prior to recruiting employees, definition and articulation of job requirements is properly done. Focus shall also be shifted on ensuring that, the parties concerned with hiring are keen to ensure that the organization is in a much better position to establish if the new executives are well informed on their tasks as employees. The introduction shall also confer whether the work of executives is really quantifiable. The body of the essay revolves around questions of whether job analysis of senior positions is really worth and applicable to the contemporary workplaces. The purposes of job analysis will also be discussed which are inclusive of the fact that job analysis is vital for making decisions regarding the training needs of the employees. This can be done through coming up contents that need to be assessed and what methodologies can be applied to come up with the best forms of training in the organizations. In this case, the employers are also able to devise the equipment that would allow for effective training in the workplace. Secondly, job analysis is a good basis on which compensation of employees would be possible in the workplace, through description of what would happen in the case of deviating from the job responsibilities or exposure to hazards in the workplace. Additionally, job analysis is useful for selecting specific roles an individual should perform, the salary levels, evaluate the employees as well as devise the best evaluation strategies. Finally, job analysis is useful for identification of the objectives of the job, setting the evaluation criteria, and what aspects should evaluated, so as to assess if the employees are on the right track. This concept shall be linked to organizations that are keen to assess the performance of its employees and weigh if the employees are fit enough for their jobs. The leaders are also assessed on their ability to lead their organizations and impart a change on the existing systems. This is only possible through job analysis of the employees selected for the senior positions in then organization. Secondly, the body of the essay shall draw attention to the concept of job analysis by focusing on the probability to quantify the kind of jobs in an organization. This is to mean that, there is a possibility that evaluation on top jobs can only be done through job analysis. Focus on the developments that have taken place in the field and the benefits of job analysis, will also be scrutinized. However, in as many developments have occurred through job analysis, it is imperative that employees follow strictly the aspects of job analysis, not on the employees but the jobs. Job analysis can only be possible if the entire system is designed in such a way that it is good enough to provide applicable outcomes a good portion of the time. Werner, Schuler Jackson (2011, pp.151) indicate that massive changes have been indicated in terms of job analysis through an expansion of the field of psychological and attitudinal testing. In this line to this argument, the body shall endeavor to highlight the strengths of job analysis. With time, Human resource managers seem to embrace a philosophy that every worker can be assessed and that every job can be quantified. Many companies embraced the assessment of employees at the highest levels, promoting the idea that executives should not be subject to such demeaning treatment (Kossen Drafke, 2002). This means that it would not be worthwhile performing job analysis on complex and senior job roles. However, the question of how human resource persons measure, what they could not see, define, or even articulate is of great concern. Lastly, the body shall focus on the viability of human resource tools in measuring senior level capacity, such as questionnaires and interviews on employees. Accuracy cannot be jeopardized in the case of job analysis, and as Zaccaro, et al. (2006, pp. 140) indicates, selection of the analysis of jobs must be based on well thought- of ideas and that the executive leaders cannot be assessed on the confines of job analysis of a particular measure, as the entire concept is too broad. On a brief overview, job analysis can only be possible through imposition of an objective means of assessment. In as much job analysis has been linked with the ability to assess senior and complex roles of senior officials, all the niches must be filled to come up with the best assessment model. The conclusion shall be based on the fact that it is important that the human resource officials come up with the best model for job analysis, as the current systems are associated with a lot of errors. This is backed up with the comprehensive research done regarding the topic. Job analysis of the senior role in an organization is beneficial (Hogan Kaiser, 2008, pp.22). This is for the reason that, selection of the best candidates is done with minimal errors and favoritism. References Hogan, R., Kaiser, R. B. (2008) Learning a lesson in executive selection. Leadership in Action, 27, 22-24. Kossen, S. Drafke, M. (2002). The human side of organizations. New York: Prentice Hall. Pynes, J. (2008). Human resources management for public and nonprofit organizations: a strategic approach. New York: John Wiley Sons. Werner, S., Schuler, R. Jackson, S. (2011) Managing Human Resources. London: Cengage Learning. Zagorsek, H., Stough, S. J., Jaklic, M. (2006) Analysis of the reliability of the leadership practices inventory in the item response theory framework. International Journal of Selection and Assessment, 14, 180-191.

Rejuvenating a Mature Business Free Essays

The last two decades has seen a revolution in management accounting theory and practice due to the challenges of the competitive environment in the 1980s. Kaplan and Johnson (1987) identified the failings and obsolescence of existing cost and performance measurement systems which led to re-examination of traditional cost accounting and management control systems. Conventional financial and management accounting methods have developed primarily as a result of corporate legislation in the 1930s forcing companies to provide externally published financial accounts. We will write a custom essay sample on Rejuvenating a Mature Business or any similar topic only for you Order Now Management accounting is primarily focused as a decision making tool for running a business, hence they require more flexibility. According to Kaplan management accounts have become a subset of financial accounts and that they reflect more on the external rather than internal requirements of the company. Most of the managerial decision-making and control systems in use in the late 1980s were described by Johnson and Kaplan as stagnant. As a result, they went onto research in new accounting systems raising the profile of internal accounting systems by use of financial and non-financial measures although their work was seen as controversial by Drury but is now considered of key importance to manufacturing industries aiming to become world class. This essay aims to discuss the ways in which new management accounting techniques can bring life into mature businesses, in particular those using non-financial measures. Most companies still use the same cost accounting and management control systems that were developed decades ago in a competitive environment drastically different from today. These systems have major drawbacks described below: They distort product costs i.e. absorption of production overheads into product costs for the purpose of stock valuation. The external financial reporting process was purely driving this allocation of overheads for stock valuation. They do not produce the key non-financial data required for effective and efficient operations, hence they are of little help to operating managers† seeking to reduce costs and improve productivity. The data produced reflected on external reporting requirements far more than the reality of the new manufacturing environment. Failure to provide accurate product costs as they were distributed by simplistic and arbitrary measures usually direct labour based. The short term profit pressures led to a decline in long term investment. These poorly designed or outdated systems can distort the realities of manufacturing performance. As companies become more efficient by using new technologies, labour costs are accounting for a smaller proportion of a company†s overall cost, hence the allocation of overheads to labour hours will become irrelevant and counter-productive to the company†s operations. The most enduring management accounting innovation was the return on investment (ROI) measure which provided an overall measure of the financial performance of each operating units or the entire company. The ROI, initially developed by Du Pont and General Electric in the early 20th century, came about due to the excessive focus on achieving short-term financial performance. As ROI control was introduced, managers aimed to achieve good performance by making operating and investment decisions on developing new and better products/processes, increasing sales and reducing operating costs. But it later became evident that during hard times, when sales were decreasing and operating costs were increasing, ROI targets could still be achieved through financial entrepreneurship by reducing discretionary expenses and exploiting accounting conventions. The creation of wealth through these activities will not help companies survive as world-class competitors. Problems of ROI are only surfacing now because of: the difference in size of organisations, changes in the competitive environment and the rapid movement of technology less pressure for short-term financial performance in the last two decades current managers have little knowledge of their organisation†s technology hence they rely on creating value through accounting activities Cooper and Kaplan introduce the Activity Based Costing (ABC) systems for manufacturing expenses as a replacement for traditional cost allocation systems. ABC is an internal accounting system designed to track overheads to cost units. ABC attempts to track overhead costs to units as accurately as possible hence the concept of the cost driver is essential to this system. A cost driver is a unit measure of a particular overhead that can be assigned to a user of that overhead. For example, in attempting to allocate administration overheads to products, the cost driver may be the number of invoices generated for that product. Hence the product generating most invoices will acquire the largest share of the administration overhead. There does not have to be one driver per overhead. There can be more drivers per overhead if they are relevant to the organisation. The ABC model is shown below: A more accurate means of allocating overheads means that product costs can now be more accurately assessed. ABC analysis allows companies to discover profitable products that have not been properly exploited because the correct costs had not been appreciated. If unit costs are based on budgeted capacity rather than actual, ABC highlights excess capacity because only consumed capacity is allocated via cost drivers. Hence there is a now a measure of excess capacity. This takes away the focus of meeting budgets at all costs and instead focuses on continuous improvement. Product costing is not the only use of ABC. By finding appropriate drivers and cost units, overheads can be assigned to anything that uses them. This allows sales and marketing costs to be assigned both to the products and customers. Traditional systems do not take into account costs generated by customers. For organisations concerned with customer focus, ABC will give valuable insights into customer behaviour. The other benefits of using ABC are its focus on continuous improvement, its measurement of activities at the process level, its provision of accurate cost data including those generated by the customers, and it is geared for the medium term (3-5 years). An extension of ABC is Activity Based Management (ABM), where using the cost drivers, a deeper understanding of the process is enabled. By measuring activity and costs, ABM has a system to monitor continuous improvement and manages a business from a process perspective rather than a departmental one. Therefore it can make decisions based on accurate process level information. A greater understanding of factors critical to the success of manufacturing organisations is needed. Accounting researchers can play a critical role in this effort by attempting to develop non-financial measures of manufacturing performance like quality, productivity, inventory innovation and workforce . A particular challenge is to de-emphasise focus on short-term financial measures and develop indicators that are more consistent with long-term competitiveness and profitability. The challenge of improving a firm†s manufacturing performance is particularly relevant to managerial accountants as they are supposed to provide information for planning and decision making. Therefore, measurement systems for today†s manufacturing operations must consider the following non-financial indicators of manufacturing performance: Quality is emerging as perhaps the most important factor if companies are trying to excel as world-class competitors. U.S. firms typically inspect quality into products whereas Japanese manufacturing is dedicated to eliminating all product defects. Quality is planned and thought into the product at all stages of manufacture including design and supplier specifications. Further commitment is required in training employees, maintenance of equipment and integrating with suppliers. With this embedded into the processes the goal of achieving zero defects can be achieved. Executives claim that manufacturing costs decrease as quality increases thus a continuous drive to reduce product defects will enhance the long run productivity of the production process . Managers tend to use the economic order quantity (EOQ) model which helps in determining the cost balance between an additional set-up (for a new production run or change of product) to the cost of holding inventory. If set-up costs could be driven to zero and by just-in-time inventory control systems implementation firms would hold less inventory and raw materials. These would result to lesser costs in holding material that has no value being added to it. In addition, reducing uncertainties in deliveries from suppliers through close co-ordination can enable factories to run without any raw materials in stock. Reducing machine breakdowns also contributes significantly toward reducing work-in-process (WIP). Thus by investing in information systems and integrating with suppliers, inventory costs can be reduced significantly and accurate information on the company†s manufacturing performance can be obtained. Productivity measures for manufacturing performance have not yet been considered as part of the information that will help managers in decision making and control activities. These measures should be a supplement to financial measures that highlight improvements. Developing new productivity measures would thus be a fruitful field for accountants. There are companies present whose competitive strategy is based on the introduction of new products with unique characteristics, rather than producing mature products with lower costs. These companies will only succeed if their products are introduced at the right time and have features that are desired by their customers. Companies that are forced to produce these products on existing line, due to lack of space, will have to directly monitor the performance, quality and delivery and disregard traditional measurements which put an emphasis on efficiency. The attitudes, skills and morale of employees are important if companies are to succeed in achieving their goals. Investing in skills training, conducting surveys of employee attitudes etc by human resources are all critical if employees are to share company goals. It is clear from the above indicators of manufacturing performance that non-financial measures are essential in rejuvenating mature businesses to become world-class. Executives are also aware that traditional accounting measures like ROI can give misleading information on continuous improvement and innovation which current competitive environments demand. Managers want a balanced presentation of both financial and operational measures which led Kaplan and Norton to devise a balanced scorecard that incorporated both such measurements. The scorecard aids the building of a comprehensive picture of the company†s health and effectiveness in achieving its goals. The balanced scorecard includes financial measures that produces results on actions already taken and is complemented by operational measures on customer satisfaction, internal business processes, innovation and learning activities. It is these operational measures that will fuel the performance of future financial measures. The balanced scorecard yields several benefits, including the ability to bridge the gap between objectives of high level executives and those of front-line workers whose performance is ultimately responsible for reaching the company†s goals. Rather than focusing on short-term financial results, which can blind management to internal efficiency and lead to continued revenue losses, chief executives can benefit by using the balanced scorecard as a strategic management system for translating strategy into action at all levels of the enterprise. How to cite Rejuvenating a Mature Business, Essay examples

African American Culture free essay sample

Although slavery greatly restricted the ability of Africans in America to practice their cultural traditions, many practices, values and beliefs survived and over time have incorporated elements of European American culture. There are even certain facets of African American culture that were brought into being or made more prominent as a result of slavery; an example of this is how drumming became used as a means of communication and establishing a community identity during that time. The result is a dynamic, creative culture that has had and continues to have a profound impact on mainstream American culture and on world culture as well. After Emancipation, these uniquely African American traditions continued to grow. They developed into distinctive traditions in music, art, literature, religion, food, holidays, amongst others. While for some time sociologists, such as Gunnar Myrdal and Patrick Moynihan, believed that African Americans had lost most cultural ties with Africa, anthropological field research by Melville Hersovits and others demonstrated that there is a continuum of African traditions among Africans in the New World from the West Indies to the United States. These practices include dancing, shouts and African rhythms and enthusiastic singing. Another religion practice in the black culture is Islam. Islam was founded in Detroit Michigan in the 1930’s by Wallace D. Fard Muhammad. Many blacks converted to Islam because they believed that Christianity was what the white slave owners used to control the minds of blacks. Today Islam in the black community is made up of black Americans that come from various backgrounds. The last most common religious practice is Judaism. There are a little over 150,000 African Americans that practice Judaism today. Some of these are members to mainstream Jewish groups like the reform, conservative, or orthodox branches of Judaism. Others belong to non-mainstream Jewish groups like black Hebrew Israelites. The socioeconomic status in black American is a lot different from other status in the American culture, somewhat to the lower end. The median of income in the African American families is just over 34,218, the lowest of any racial group. One out of every five black families lives in poverty. Black men in America hold the highest rate for unemployment, nearly doubling for Caucasian men. Black men that are employed have the second highest median earnings of any other minority group. Single black women with children median income is 29,958. Nearly one out of every three black households is headed by a single woman, highest in female-headed households. Forty percent of the black single mothers are considered poor. African Americans make up 12. 9 percent of the United States population. They are the second largest minority population, following Hispanics. Majority of the blacks live in the south totaling up 55. 6 percent of the black population. The top three states being Mississippi, Louisiana and Georgia. The state that has the highest population of African Americans is New York. The African American culture is much bigger than a micro culture. This is because a micro-culture is a small group of people who share the same values, beliefs, and behaviors. The reason why the African American culture is not a micro culture is because there are all types of black Americans of all different types just like any other race. For example you have African Americans the practice different religions. You also have black Americans that come from all over the United States in different cities and neighborhoods with different ways of living and growing up. There are a few concepts in the text that are relevant to the African American culture. The first concept is one of the biggest and that is stereotyping. The systematic study of racial and ethnic stereotypes began in the United States in the 1930s with a study conducted by David Katz and Kenneth Braly. They presented college students with a list of 84 adjectives (lazy, ignorant, and stupid. ) and the traits that came up for black Americans were superstitious, lazy, happy go luck, ignorant, musical, religious. They found out all those traits came up consistently on each students list. Since then there has been a number of different researchers that have replicated Katz and Braly work. In today’s world you find and still here a lot of the stereotypes such as blacks are more athletic, their very loud, they all live in bad neighborhoods, they don’t work. There are a lot of different explanations and ideas why stereotypes on African Americans seem to dominate people’s way of thinking. For example stereotypes are well established in children’s memories well before they acquire the intellectual ability to question or evaluate them. By seeing how parents act and talk about the black community. We also get stereotype ideas by what is on the television and movies now days. The movies and shows always seem to try to make the â€Å"stereotypical† black man or woman. Another Concept that is relevant to the black American culture is the Black English dialect, and Ebonics. A primary way in which members of culture group define themselves and establish in-group and out-group identities is through verbal language. African American differs in their use of language, which is labeled as â€Å"Black language†, â€Å"Black Dialect†. The term Ebonics was first brought up in 1973 and refers to a grammatically complex African American speech pattern. Ebonics or Black language is a unique language created by the slaves. According to John Rickford an Ebonics scholar. He explains Ebonic pronunciations include the omission of the final consonant in words like pas (past) or han (hand) and the pronouncement of the vowel in words like my ride (mah rahd). Overall the African American speech acts are more animated, lively, and forceful than a lot of other cultures speeches. The last relevant concept that will be discussed is the culture and cognition. Culture and cognition refers to people from different areas and backgrounds and how they view and see things. This comes into play with African Americans that grow up in poverty or live with a single parent. Even though this can be associated with any race and culture its more likely with black Americans. With watching an interview on real sports with Bryan Gumble there was a black American on there and he explained the difference between black children growing up and every other culture you had to focus on only one thing to get out of poverty, his reference was â€Å"the hood†. He explained that growing up the only thing that could get black children out of the hood was sports. It wasn’t good grades and doing well in school because that was just a bonus. He said good grades wouldn’t pay for college but a football or basketball scholarship would. By all that he didn’t think a lot of other cultures had to worry about those things, that’s what made African American think and act different in different situations. In conclusion, the African American culture has many different religions they practice; they stay in all parts of the United States and just like multiple other cultures, people seem to stereotype. All in all the African American culture is one of the more diverse cultures out there.