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ACCA考试《F6税务》重点辅导(1)

中华考试网  [ 2017年8月25日 ] 【

  人力资源管理的本质

  Human resource management is defined by Bratton as ‘a strategic approach to managing employment relations, which emphasises that leveraging people’s capabilities is critical to achieving competitive advantage.’ (1)

  From this definition, we can see that human resource management has grown in importance from the traditional view of the personnel department, whose role was primarily seen as that of hiring and firing employees to a much broader role. Human resource management includes the recruitment of employees, the development of policies relating to human resources, and the management and development of employees.

  It also follows that human resources management is not carried out exclusively by the HR department. Line managers are involved in managing the human resources in their departments.

  人力资源管理的重要性

  The modern terms ‘human resources’ and ‘human capital’ reflect the increasing recognition of the strategic importance of employees. The terms actually refer to the traits that people bring to the workplace, such as knowledge, intelligence, enthusiasm, an ability to learn, and so on. Employees are seen less and less as an expensive necessity, and more and more as a strategic resource that may provide an organisation with competitive advantage.

  In service industries such as restaurants, for example, where employees have direct contact with customers, having employees that are friendly and helpful has a large impact on how customers will view the business. In IT industries, having staff with good technical knowledge is essential.

  The problem with human resources is that they require more management than other factors of production. We humans are complex, emotional creatures, and it can be challenging to ensure that we behave in the right way, remain motivated and give our best to the employer. William James, the 19th century American sociologist, once remarked that most people only use 15% of their combined intelligence, skills and aptitudes in their employment. Whether this still remains the case or not, it is clearly a challenge to get employees to contribute more of their abilities in the workplace.

  References

  1. Human Resource Management, Theory and Practice, 4th edition, Bratton and Gold, published by Palgrave Macmillan

  2. Bratton and Gold

  3. Bratton and Gold

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