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会计学1AccentureHCDF埃森哲人力资本框架2WorkforceandHRPerformanceareatopExecutivePriority…Source:TheAccentureHigh-PerformanceWorkforceStudy2004…Yetfewexecutivesarehighlysatisfiedwiththeirprogressontheseinitiatives第1页/共15页3HighPerformancebusinessesarecharacterizedbyleadingedgehumancapitalcapabilities.HumanCapitalEfficiencyWorkforceAdaptabilityWorkforcePerformanceTalentManagementAbilitytoChangeEmployeeEngagementLeadershipCapabilityHighPerformanceFrameworkHigh
Performance
AnatomyMarketFocusDistinctiveCapabilitiesHumanCapital
Capabilities**Tier3ofAccenture’sHumanCapitalDevelopmentFramework第2页/共15页4ProductivityQualityInnovationCustomersKeyPerformanceDriversBusinessResultsHumanCapitalProcessesCompetencyManagementCareerDevelopmentPerformanceAppraisalSuccessionPlanningRecruitingWorkforcePlanningWorkplaceDesignRewardsandRecognitionEmployeeRelationsHumanCapitalStrategyLearningManagementKnowledgeManagementHumanCapitalInfrastructureHumanCapitalCapabilitiesTier1Tier2Tier3Tier4WorkforcePerformanceEmployeeEngagementWorkforceAdaptabilityAbilitytoChangeTalentManagementLeadershipCapabilityHumanCapitalEfficiencyWorkforcePerformanceEmployeeEngagementWorkforceAdaptabilityAbilitytoChangeTalentManagementLeadershipCapabilityHumanCapitalEfficiencyChangeManagementRevenueGrowthROICorROE(FSonly)TotalReturntoShareholdersFutureValueIllustrativeBusinessMeasuresTheAccentureHumanCapitalDevelopmentFrameworkisatooltomeasurehowwellcompaniesmasterthesecriticalHumanCapitalCapabilities第3页/共15页5TheFrameworkproducesaScorecardindicatingperformanceonallelementsoftheframeworkalongwithadetailedassessmentoftheresults.RewardsandRecognitionEmployeeRelationsHumanCapitalStrategyLearningManagementKnowledgeManagementHumanCapitalInfrastructureChangeManagementWorkforcePerformanceEmployeeEngagementWorkforceAdaptabilityAbilitytoChangeHumanCapitalEfficiencyProductivityQualityInnovationCustomersKeyPerformanceDriversBusinessResultsLeadershipCapabilityHumanCapitalCapabilitiesTier1Tier2Tier3HumanCapitalProcessesCompetencyManagementCareerDevelopmentPerformanceAppraisalSuccessionPlanningRecruitingWorkforcePlanningWorkplaceDesignTier4TalentManagementRevenueGrowth ROICorROE(FSonly)TRSFutureValueIllustrativeBusinessMeasures3.43.22.83.33.23.73.83.23.23.63.03.83.33.53.03.23.23.42.93.23.13.93.73.02.7HumanCapitalEfficiencyTopQuartileBottomQuartileNote:Numbersrepresentsurveyresponses(means).Colorcodesindicateperformancecomparedtobenchmarks第4页/共15页6InitialimplementationsoftheFrameworkrevealthatfinanciallysuccessfulorganizationshavemorematurehumancapitalprocesses第5页/共15页7AnalysisofinitialimplementationsoftheframeworkhavealsoansweredimportantquestionsonthemindsofexecutivestodayWhatarethekeyactivitiesthatleadtoamoreengagedworkforce?(seeOutlookarticle,HarnessingthePowerofanEngagedWorkforce,February,2005)Aremyassumptionsabouteffectivelymanaginganddevelopinghumancapitalcorrect?Whatarethesurprisingfindingsthatgoagainstcommonwisdom?Whatprocessesmostimpactcriticalhumancapitalcapabilitieslikeworkforceperformance,workforceadaptability,andleadership?
(seeforthcomingAccenturewhitepaper,TheAccentureHumanCapitalDevelopmentFramework:Assessing,MeasuringandGuidingInvestmentsinHumanCapitalforHighPerformance)4.WherecanIinvestinpeopletogetmaximumvalueformydollar? (seeOutlookarticle,MakingtheRightInvestmentsinPeople,2004)第6页/共15页Appendix第7页/共15页9TheAccentureHumanCapitalDevelopmentFrameworkWhat: Adiagnostictool,thatmeasureshowwellacompanymastersit’shumanperformancecapability,andlinksthematurityoftheorganization’shumancapitalprocessestobusinessandfinancialoutcomes.Why: Enablesorganizationstosetstrategy,validatehumancapitalinvestmentsandredirectinvestmentsforgreaterbusinessimpact.How: Usesweb-basedsurveys,executiveinterviews,andfinancialandHRdataworksheetstocollectperceptualandfactualdata.
Who: Forusebyanyorganizationthatwantstouseacomprehensive,repeatable,metrics-basedapproachformanagingtheirhumancapitalprogramsandinvestments第8页/共15页10AccentureHumanCapitalDevelopmentFrameworkSurveyHouseHRBoutiqueHRScorecardsTheAccentureHumanCapitalDevelopmentFrameworkismuchmorecomprehensiveinscopethanotherframeworks.InnovationCustomersKeyPerformanceDriversRevenueGrowthTRSBusinessResultsHumanCapitalProcessesHumanCapitalCapabilitiesTier1Tier2Tier3Tier4EmployeeEngagementKeyPerformanceDriversRevenueGrowthROICTRSBusinessResultsHumanCapitalProcessesCompetencyManagementCareerDevelopmentPerformanceAppraisalRecruitingWorkforcePlanningRewardsandRecognitionEmployeeRelationsHumanCapitalStrategyHumanCapitalCapabilitiesTier1Tier2Tier3Tier4KeyPerformanceDriversRevenueGrowthROICTRSFutureValueBusinessResultsHumanCapitalProcessesCompetencyManagementCareerDevelopmentPerformanceAppraisalRecruitingWorkforcePlanningRewardsandRecognitionEmployeeRelationsHumanCapitalStrategyHumanCapitalCapabilitiesTier1Tier2Tier3Tier4KeyPerformanceDriversRevenueGrowthROICTRSFutureValueBusinessResultsHumanCapitalProcessesCompetencyManagementCareerDevelopmentPerformanceAppraisalRecruitingWorkforcePlanningRewardsandRecognitionEmployeeRelationsHumanCapitalStrategyHumanCapitalCapabilitiesTier1Tier2Tier3Tier4KeyPerformanceDriversRevenueGrowthROICTRSFutureValueBusinessResultsHumanCapitalProcessesCompetencyManagementCareerDevelopmentPerformanceAppraisalRecruitingWorkforcePlanningRewardsandRecognitionEmployeeRelationsHumanCapitalStrategyHumanCapitalCapabilitiesTier1Tier2Tier3Tier4InnovationCustomersKeyPerformanceDriversRevenueGrowthTRSBusinessResultsHumanCapitalProcessesHumanCapitalCapabilitiesTier1Tier2Tier3Tier4EmployeeEngagementKeyPerformanceDriversRevenueGrowthROICTRSBusinessResultsHumanCapitalProcessesCompetencyManagementCareerDevelopmentPerformanceAppraisalRecruitingWorkforcePlanningRewardsandRecognitionEmployeeRelationsHumanCapitalStrategyHumanCapitalCapabilitiesTier1Tier2Tier3Tier4KeyPerformanceDriversRevenueGrowthROICTRSBusinessResultsHumanCapitalProcessesCompetencyManagementCareerDevelopmentPerformanceAppraisalRecruitingWorkforcePlanningRewardsandRecognitionEmployeeRelationsHumanCapitalStrategyHumanCapitalCapabilitiesTier1Tier2Tier3Tier4第9页/共15页11OtherdiagnosticapproachesdonottrackcompletelinkagesandmanydonotprovideevidencefortherelationshiptoshareholdervalueHumanCapitalDevelopmentFrameworkGallupQ12EngagementSurveyComprehensivemodelthatdistinguishesbetweencauseandeffect,orbetweenintermediatebusinessresults(tier2)andcurrentandfuture-orientedfinancialresults(tier1),andbetweenHCprocesses(tier4)andHCoutcomes(tier3).Assessesthematurityofanorganization’sprocesses,enablingtheHCDFtosuggestprescriptive,action-orientedadviceMoreaccurateassessmentsbasedoninputfromemployees,HRexecutives,businessleaders,internaldatabases,andexternalbenchmarksUsingstandardmeasuresacrossfirms,thetoolcanshowwhichHCprocessesmostimpactbusinessresults.Assessesonehumancapitalcapabilityonly:employeeengagement.Simpleandeasytoimplement12questionsurveyadministeredtoemployeesonly.Questionsareverygeneralandareunabletosuggesttherootcauseofloworhighlevelsofemployeeengagement,orsuggestaction-orientedadviceconcerninghowtoimproveit.Usingstandardmeasuresacrossfirms,Galluphasshownacorrelation(notcausality)betweenhighlevelsofengagementandsomeintermediateandfinancialbusinessresults.第10页/共15页12Otherdiagnosticapproachesdonottrackcompletelinkagesandmanydonotprovideevidencefortherelationshiptoshareholdervalue(continued)WatsonWyattHumanCapitalIndexHRScorecard/Huselid
Linkssomehumancapitalprocessesdirectlytofinancialresults.IsnotascomprehensiveinitscoverageofHCprocessesastheHCDF.DoesnotdistinguishbetweenHCprocessesandoutcomes/capabilities,anddoesnotincludeintermediatebusinessresults.AssessestheeffectivenessofHRprogramsbycollectingdatafromHRpersonnelonly.ThisenablessomeprescriptiveadviceaboutHRsolutions,butitfailstoassesstheeffectivenessoftheprogramsinsupportingemployees.Usingstandardmeasuresacrossfirms,theHumanCapitalIndexhasshowncorrelation(notcausality)betweenHCpracticesandfinancialresults.Doesnotusestandardmeasuresacrossfirms,andthuscannotofferusersvalidationthathumancapitalprocessesandcapabilitiesimpactbusinessresults.Rather,itoffersatooltobecustomizedfortheorganizationsimilartotheBalancedScorecard.Overtime,ifbothHCprocessesandbusinessresultsimproveinasingleorganization,alogical(butnotstatistical)connectionmaybemade.However,oneofthedevelopersoftheHRScorecard,MarkHuselid,haspublishedresearchthatshowsacorrelation(notcausality)betweensomeHCprocessesandfinancialresults.第11页/共15页13Dataiscollectedthroughwebenabledsurveys,executiveinterviewsandfinancialdataworksheets.TimeCommitmentAudience45minutewebbasedsurvey5–15HRExecutivesFactualdatacollection(maybedelegated)businessfinancialdata(accessfinancialController)HRdatawebsurveyProvideemployeeinformationforthosetakingthesurveyScheduleinterviewswithexecutivecommittee1.5days/weekfor3weeksthen.5daysfor5weekstohelpmanageeffortProjectManagerEmployeeswithoutsupervisoryresponsibilities(~70%):20minuteweb-basedsurveyEmployeeswithsupervisoryresponsibilities(~30%):30minuteweb-basedsurveyCrosssectionof50ormoreemployees30-45minutestructuredinterviewsAtleastthreeexecutiveinterviews,oneofwhichwillbewithanHRexecutivewhocanarticulatetheHRstrategy,andtwoofwhichwillbewithbusinessexecutiveswhocanarticulatetheorganization’sstrategy.Executives第12页/共15页14Identifystrengths,weaknesses,andprocessmaturityinkeyhumancapitalcapabilitiesSameasfirstexecutionplus…Company/IndustryDataCollectionFrameworkExecution1234567…. PredictiveQualityofHumanCapitalInvestmentsEstablishabaselineformeasurementthatmakesitpossibletotrackfinancialimpactsovertimeIdentifycausalitybetweenthetiers,notjustcorrelationD
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