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ACCA考试《F6税务》辅导(13)

中华考试网  [ 2017年8月14日 ] 【

  Given that human resources are a strategic capability, many human resource practitioners talk about ‘strategic human resource management’. This means aligning the human resource management of organisations with the organisations’ strategy.

  The human resources management process should support the corporate strategy by:

  ? ensuring that the organisation has the right number of qualified employees

  ? employees have the right skills and knowledge to perform efficiently and effectively

  ? employees exhibit the appropriate behaviours consistent with the organisation’s culture and values

  ? employees meet the organisation’s motivational needs.

  A low-cost supermarket, for example, may have an HR policy of recruiting unskilled staff, who are prepared to work for low wages, but would not provide customers with excellent service. A more upmarket supermarket on the other hand would want to provide excellent customer care. HR strategies would include the recruitment of individuals who have excellent personal skills, and training of all staff in customer care.

  招聘与选拔

  ‘Recruitment is the process of generating a pool of capable people to apply to an organisation for employment. Selection is the process by which managers and others use specific instruments to choose from a pool of applicants the person or persons most likely to succeed in the job given management goals and legal requirements.' (2)

  Recruitment is the first stage in the process of human resource management. The organisation needs to recruit individuals with the right skills, and the right attitudes to contribute to the strategic goals of the organisation. Employees should also have the personality that will fit into the culture of the organisation.

  From the point of view of potential employees, the recruitment process provides them with the opportunity to see if the organisation matches their expectations. The organisation should provide honest information about the position so that the potential employee forms the right expectations about the role that they are applying for. If not, this may lead to disappointment and high staff turnover.

  When recruiting, the amount of time and effort spent in selecting the right employee depends on the amount of responsibility that the position requires. Managerial or problem-solving positions, where employees would be required to have deeper skills, a higher level of responsibility and greater commitment, thus contributing to the strategy of the organisation, would merit a much greater effort in the selection process. The selection process will need to ensure that candidates should possess the ability to acquire the skills needed, and the attitude that fits the culture of the organisation. Organisations may use psychometric tests to assess candidates for such positions. Psychometric tests are described later in this article.

  Lower level employees would be employed if they have the right skills. Less screening would take place for this group of employees.

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