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1.0 Introduction Accenture information technology Co. Ltd是全球最大的管理咨询公司和技术服务供应商(Choi, 2005)。目前埃森哲在大中华区设有6家分公司(北京、上海、大连、广州、香港和台北),拥有一支近3000人的员工队伍。埃森哲目前已成为大中华区少数能够同时为跨国集团和本土企业提供创新性服务的机构。埃森哲信息技术有限公司(简称 Accenture)目前在职员工近 3000 人,公司主要业务分为三大方面 ABS(内部业务服务中心),BPO(业务流程外包中心),CDC(中国信息技术交付中心),see Fig 1-1。Accenture Information Technology Co. Ltd is the worlds largest consulting company and technology service provider (Choi, 2005). At present, Accenture in Greater China, has 6 branches (Beijing, Shanghai, Dalian, Guangzhou, Hongkong and Taipei), has staffs of nearly 3000 people. Accenture has become an innovative services company which can serve both multinational corporations and local enterprises mechanism. Accenture Information Technology Co., Ltd. (abbreviated as Accenture) has nearly 3000 employees; the companys main business is divided into three aspects of ABS (internal business service center), BPO (business process outsourcing center), CDC (China information technology delivery center), see Fig 1-1.Fig1-1 Accenture公司组织结构图Fig 1-1 the org-chart of AccentureSource: Liu, 2012, pp.26根据Fig 2. 1,以下对Accenture公司结构进行如下简单的介绍:According to Fig 2-1, the following is the simply introduction of Accentures company structure: 第一,ABSAccenture内部业务服务中心。主要为亚太地区及部分欧美地区埃森哲员工提供人力资源,财务、时间及费用报销以及应付账款业务的支持。 第二,BPO业务流程外包中心。 外包中心成立于2004年,人员规模最大,目前已超过900人,主要满足全球客户在亚太区的业务需要。第三,CDC中国信息技术交付中心。信息中心始建于2002年,是埃森哲全球交付网络中举足轻重的战略节点,主要为中国、日本等亚太地区、以及欧美等全球其他国家的客户提供多语言软件系统集成、软件系统维护及服务外包、专业测试、以及基础设施技术外包等服务(Liu, 2012)。First, ABS-Accenture Internal Business Service Centre, mainly providing HR, finance, time and expenses refund and account payable business support in Asian Pacific Region. Second, BPO-Business Process Outsourcing Centre, built in 2004. The staff scale is the biggest, over 900 people. It mainly serves global client in Asian Pacific Region. Third, CDC-China information technology delivery center, built in 2002. It is Accentures important strategic point of global turnover network. It mainly provides multilingual software system integration, software maintenance and service outsourcing, professional testing, and infrastructure outsourcing services for China, Japan and other Asia Pacific, and Europe and the United States and other countries around the world.This paper will select Accenture information technology Co. Ltd as the case to critically evaluate its human resource practices.2.0 HR Planning at Accenture 在人力资源规划上,Accenture公司在最初1993年进入中国大陆市场以来,员工人数较少,业务量也不大,员工的工作分工不是十分明确,在这个阶段企业和企业管理者考虑的是如何在中国大陆市场更好的生存,或者说是如何更多的赚到钱(Liu, 2012)。2002年以后随着公司的发展,特别是业务流程外包中心成立后,人力资源规划逐步发展起来。但是人力资源管理依然杂而无序,仍未能做到科学合理的管理。人力资源规划的工作虽然一直没有停止,但是系统性和完善性不够,例如:招聘规划和培训规划等一些人力资源的职能规划比较零散,基本按照各自的安排进行,未能进行统一规划,其直接结果就是企业的人力成本不断增加。公司战略目标的实现过程中人力资源所贡献的比重太低(Mkel et al, 2010)。另外,虽然公司目前运行进入正轨,但是在实际的人力资源规划中,往往是人力资源部门单方面的对人力资源进行规划,导致规划输出与实际用人需求大相径庭,工作的执行效果大打折扣。因此公司目前的人力资源规划依旧比较肤浅,人力资源计划评估不到位。In the human resource planning, since Accenture entered the Chinese mainland market in the early 1993, the number of employees is less, business volume is not large, staff labor division is not very clear, it focused on how to better survive in the Chinese mainland market at this stage, or how to earn more money (Liu, 2012). After 2002, with the development of the company, especially after the establishment of the business process outsourcing center was built, the human resource planning gradually developed. But the human resources management is still mixed and disorderly, still failed to achieve the scientific management. Human resources planning work has not stopped, but its not systematic and perfect enough, for example: the recruitment plan and training plan etc. functions of human resource planning are fragmented, theyre basically in accordance with their respective arrangements but failed to carry out unified planning, its direct result is that the companys labor costs increased. The contribution of human resources to achieve the companys strategic objectives is too small (M Kel et al, 2010). In addition, although the company is currently running track, in the human resource planning practice, the human resource department is often unilateral to the planning of human resources, leading to the planning of real output and employment needs be quite different and greatly affect the performance. Therefore, the current human resources planning are still superficial, human resource plan evaluation is not in place. 3.0 International staff at Accenture3.1 Recruitment Accenture公司目前的招聘主要是通过人才网站和校园招聘来完成。对于目前公司急需的中高端专业人才尤其是软件研发、软件技术支持等岗位的人才引进缺乏合适的招聘渠道。尤其是如何使招聘来的international staff做到人岗匹配,发现有潜质的应聘者。此外,由于招聘缺乏系统、科学的招聘方案,招聘进来international staff不适合岗位,造成大量试用期离职现象。从而增加大量的的招聘成本和招聘指标的浪费,给公司增加人力负担(Choi, 2005)。从公司战略角度而言,没有合适的人才,没有具有高潜质的international staff,公司的正常业务增长无法实现,公司的战略目标更无从谈起。因此公司目前的招聘能力提升依旧有很大的空间。Accenture is currently hiring is talents primarily through website and campus. For the current high-end professional talent in urgent need of the company, especially software development, software technology support and post talent introduction, it lacks appropriate recruitment channels. Especially how to match the job to international staff, and explore the candidates potential. In addition, because of the lack of recruitment and the recruitment scheme of system science, international staff is not suitable to the jobs, resulting in a large number of probation turnovers. The number of recruitment costs and recruitment index waste increased, and it increased human burden to the company (Choi, 2005). From a strategic point of view, no suitable talent, normal business growth cannot be achieved; the strategic goal of the company could not to be mentioned. Therefore, the current recruitment ability still has a large space for promotion. 3.2 Selection Accenture公司的招聘甄选工作主要通过人力资源部统筹负责。2012年公司各部门共需招聘264人,已入职229人, 招聘达成率87%,较好地支撑了业务发展的需要;在人才选拔中增加了性向测试环节,有助于提升招聘质量、降低人员录用风险(Liu, 2012)。但是目前Accenture公司中高端专业人才尤其是软件研发、技术支持等岗位的人才引进力度需进一步加强(Liu, 2012)。International staff离职率仍在较高的水平,骨干及专业人才的保留有较大的改进提升空间。Accentures recruitment is mainly through human resources department which is responsible for the overall HR job. In 2012 the company totally needed to recruit 264 people, and finally recruited 229 people, recruitment rate reached 87%. It better supported the needs of business development; the aptitude test was added in personnel selection, which helped to improve the recruitment quality and reduce employment risk (Liu, 2012). But the current high-end professionals introduction especially in software development, technical support and other positions need to be further strengthened (Liu, 2012). International staff turnover rate is still at a high level. Keeping talents and professionals stay has larger improvement space.4.0 Training and development at Accenture Accenture公司的international staff培训计划主要包括新员工入职培训和在职人员能力提升培训。Accentures international staff training plan mainly includes new staff enrollment training and on job ability enhancement training.新员工按照研发与非研发分为两类。主要培训涉及公司精神、产品理念、工作理念、人才理念、客户理念。研发人员增加如何编写高质量的程序等针对性的培训,了解编写高质量程序的规范、要求及一些经验。非研发类人员了解国家市场开拓等具体销售事宜,增强市场敏锐 性。使新人可以快速融入团队中。News staffs are divided into R&D and non-R&D staffs. Trainings include company spirit, product philosophy, working perspective, talent perspective, and client perspective. R&D staffs should be trained on purposive training such as how to edit high quality procedure to realize the regulations, requirement of editing high quality procedure and accumulate some experience. Non-R&D staffs should realize the countryside marketing exploration etc specific sales affairs to improve the market acute perception and merge into the new teamwork. 在职人员培训包括三类:一是专业技术培训。主要针对现有产品学习、行业信息了解、掌握专业技培训。主要采用内训老师培训和专业机构培训的方式进行。二是管理技能培训。主要是针对公司中高层和基层管理者,采用定期内部培训和聘请专业机构到公司培训的方式。三是综合素质培训,主要是公司内部员工和外部讲师进行英语、商务礼仪、销售技巧等综合能力的培训(Fitzgerald, 1992)。Accenture公司2012年international staff培训时间见Table2-1Trainings include three categories: one is the professional and technical training. It includes existing product learning, industry information acquaintance, master professional skills training. It mainly uses in house teacher training and professional training institutions. Second is the management skill training. It mainly aims at the top and the junior management in the company with regular internal training and to employ professional institutions. Third is comprehensive quality training; it mainly is the internal and external lecturer in English, business etiquette, sales skills etc comprehensive ability training (Fitzgerald, 1992). Accentures international staff training time in 2012 is as Table2-1. Accenture公司目前的培训可以说只是为了培训而培训,培训的效果不高,很多international staff经过培训得不到自己想的支持而常怀有抱怨。培训的设计不合理,评估不到位,培训最后变为一种工作额外负担(Choi, 2005)。特别是随时公司成长和成熟,高素质的管理人才对公司的成功十分关键,因此,公司必须向经理和具有很大潜力的管理候选人提供指导,帮助这些international staff完成目标和未来工作。实现公司战略性的目标。然而,目前的人力资源管理培训与开发方法或方式难以为培育出适合公司未来发展的人才(Dowling et al, 2008)。如何转变目前培训现状,满足international staff培训的需求,减少international staff的流失的可能性。Accentures current training can be said only for training, the training effect is not good, a lot of international staffs trained didnt get supports and often have a complaint. Training design unreasonable, assessment is not in place; training at last becomes an extra burden (Choi, 2005). Especially as the company grows and matured, high-quality management personnel is critical for the success of the company, therefore, the company must provide guidance to the manager and potential management candidates to help the international staff to complete the objectives and future work. However, the present training and development method of human resource management is difficult to cultivate the talents for the future development of the company (Dowling et al, 2008). How to change the current training situation, to meet the international staff training needs and reduce the possibility of international staff worth analyzing. 5.0 Performance management at AccentureAccenture公司近期在绩效管理方面正在逐步进行优化,目的是建立公司内部公正、公平及高效的机制,逐步导入全面的绩效管理系统,提升经营水平,做大经营蛋糕,并为员工创造更好的个人发展机会(Liu, 2012)。2012年度 Accenture公司绩效考核的周期以季度为单位,利用PBC作为绩效考核的载体。PB C是员工考核周期内工作重点和方向以及主管对员工进行评价的主要依据(Liu, 2012)。Accenture recently is gradually optimizing in terms of performance management, its purpose is to establish internal justice, fair and efficient mechanism, performance management system gradually to enhance the management level and create a better personal development opportunities to employees (Liu, 2012). 2012 Accentures yearly performance appraisal is on a quarterly basis, using PBC as a carrier of performance appraisal. PBC is the main basis for staff assessment in the appraisal period, which focuses direction and working stress. Besides, the main accordance is that the supervisor evaluates employee (Liu, 2012). PBC (Personal Business Commitments)主要包含两部分内容: (1)业务目标(权重为90070 ); (2)行为态度(权重为10 070 )。绩效考核等级和比例如Fig2-2 PBC (Personal Business Commitments)s contents can be divided into two parts:(1) Business target (proportion 90070)(2) Behavioral attitude (proportion 10070)Please refer to Fig 2-2 for performance evaluation grading and percentageFigure 2-2 Grade and proportion of Performance Evaluation at AccentureSource: Liu, 2012, pp.29Accenture公司绩效考核结果的分配导向如下:(1)实行奖金与绩效结果强挂钩。奖金额度与底薪不成正比关系,只与贡献和绩效结果挂钩;(2)分配上将实行宽幅绩效奖金制,即各绩效等级之间有明显的奖金系数差异; (3)让20%的杰出员工获得充分的价值认可及回报;(4) 员工奖金将分四次发放,前三季度各发放一次(二次总额约占年度总奖金的60%-70%,第四季度和年终考评奖金一并发放(约占年度总奖金的30%-40%)。The distribution orientation of Accentures performance evaluation result is as below:(1) Bonus links with the performance. The bonus system is not in positive correlation with basic salary and only links with performance result.(2) Implement broad performance bonus system, that means therere obvious bonus equation error;(3) Let 20% outstanding staffs acquire sufficient value recognition and reward.(4) Staff bonus is disseminated by 4 times. Quarter 1 to quarter 3 is disseminated once quarterly (occupying 60-70% of the total annual bonus, quarter 4 and year end performance evaluation bonus are disseminated together, occupying 30-40% of the yearly bonus. Accenture 公司虽然目前进行绩效管理的改革,但是由于开展时间较短,考核过程仍有待完善。通过对员工的调研表面,大部分员工对于目前PBC的考核体系不满意。另外,制定PBC目标时,由于上下级沟通不到位导致目标很难实现,打击员工工作的积极性。在既定目标下,员工各自在做自己职责范围的内的事情,对于其他事宜不参与,整理协调性降低,工作效率降低。PBC制定只是核心工作,然而在实际工作中,实际诸多工作是无法在PBC单一表格中呈现,全部的工作绩效通过PBC数字来考核,具有局限性,导致员工工作积极性下降(Liu, 2012)。特别是其中60%的考核系数来自上级主管的人为评价,使员工对最后的考评结果产生很大的疑问。Although Accenture currently conduct performance management reform, since the running time is short, the evaluate course is waiting to be perfect. Through investigation on staffs, most staffs are not satisfied with the PBC current evaluation system. In addition, while setting PBC targets, since communication gaps, the target cannot be achieved and harm staffs work initiative. Under fixed target, staffs just complete their responsibility and dont attend in other things. The association is low and work efficiency is low. PBC sets the core work merely, however, in actual work, many works cannot be presented in the single table of PBC. All work performance is evaluated by PBC data. It is limited and brings in staffs low work initiative (Liu, 2012). Especially that 60% of the evaluation system is from direct manager. Staffs are very doubted for the evaluation result. 6.0 Appropriate level of fit for Accenture The concept of fit has emerged as central to many attempts to theories about strategic HRM (Richardson and Thomson, 1999). External fit is the case when the organization is developing a range of HRM policies and practices that fit the businesss strategies outside the area of HRM (Harzing & Pinnington, 2010). This implies that performance will be improved when the right fit, or match, between business strategy and HRM policies and practices is achieved. 在external fit 方面,Accenture公司的人力资源管理政策与企业战略的匹配度也是比较低的,这主要表现在公司的人力资源部门单方面的对人力资源进行规划,导致人才规划与公司战略没有匹配,无法实现公司的战略目标。The concept of fit has merged as central to lots of attentions to theories on strategic HRM (Richardson and Thomson, 1999). External fit refers to the case when the company is developing a range of HRM policies as well as practices which suit the businesss strategies out of the HRM scope (Harzing & Pinnington, 2010). This implies that performance can be improved while the right fit, or match, between business strategy as well as HRM policies and practices are accomplished. In terms of external fit,Accentures HR management policy cannot match to the companys strategy. This is mainly shown in that the HR dept unitarily plan human resources. This leads to the incompatibility of talent planning and company strategy and cannot achieve the company target.Internal fit is the case when the organization is developing a range of interconnected and mutually reinforcing HRM policies and practices (Harzing & Pinnington, 2010). This implies that there exists a set of Best fit practice that fit together sufficiently so that one practice reinforces the performance of the other practice. Synergy is key idea behind internal fit (Richardson and Thomson, 1999). Synergy can be achieved if the combined performance of a set of HRM policies and practices is greater than the sum of their individual performances. In this regard, the importance of the different HRM policies and practices being mutually reinforcing is emphasized (Katou and Budhwar, 2006). 在internal fit 方面,Accenture公司的人力资源管理政策表现为不够连贯,这表现在international staff的培训上,尽管公司对全体international staff进行了各种类型的培训,但是并没有对培训效果进行评估,这也导致了培训的经费白白浪费,为了培训而培训。另外,在绩效管理上,也出现了这种不连贯性,绩效考核的结果并没有有效的应用于international staff的绩效改进。Internal fit refers to the case when the company is developing a series of interrelated as well as mutual strengthening HRM policies and practices (Harzing & Pinnington, 2010). This indicates that there is a set of Best fit practice which fits together so one practice strengthens the performance of the other. Synergy is a core viewpoint behind internal fit (Richardson and Thomson, 1999). Synergy could be accomplished if the combined performance of a set of HRM policies and practices is bigger than the totality of their respective performance. In this regard, the importance of distinctive HRM policies as well as practices being mutually strengthened ishighlighted (Katou and Budhwar, 2006). In internal fit, Accentures HR management policy is not consistent. It shows in the international staff training. Although the company conducted several trainings for international staffs, the training is not effective. This leads to the waste of training fee. In addition, in performance management, it is inconsistent too; the performance evaluation result is not effectively applied in the performance improvement of international staffs. 7.0 Recommendation Lawler and Mohrman (2000) argued that 有效的人力资源规划能增强竞争优势,这一事实已经得到一些研究成果的支持。研究表明,那些进行人力资源管理规划的公司一直比没有做人力资源管理规划的公司表现的更好。This paper will针对目前Accenture 公司存在的问题提出人力资源管理的改进建议。Lawler and Mohrman (2000) argued that effective HR planning can reinforce competitive strength. This fact is already supported by some research outcomes. The research shows that those companies which conduct HR management planning always dont perform better than those not conduct HR management planning. This paper will direct against Accentures existing problems to raise improvement suggestions in HR management.7.1 To perfect the HR planning Lam and Schaubroeck (1998) believed人力资源规划是人力资源管理的重要基础之一,人力资源管理实践的成功执行力度很大程度上依赖十细致、科学的人力资源规划。 Accenture 公司目前人力资源规划仍存在一些问题,针对这些问题,本文提出以下建议:Lam and Schaubroeck (1998) believed HR planning is the important basis of HR management. The successful practice force of HR management relied on detail and scientific HR planning. Accenture currently has some problems in HR planning. Directing against these problems, this thesis raised below suggestions: 第一,在人力资源管理规划中制定组织胜任计划,完善组织中岗位胜任力要求。根据外部竞争情况以及核心业务需要确定关键岗位的任职要求以及所需人才获取路径,解决有些人员不符合组

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