Recursos Humanos

On-line EXAM! FLC—BA 302—Fall 2012—yoos Week 3

Name: Score: (10% of grade)
DUE NLT Friday 14 Sep 2012
Instructions:
• Type your name in the space above.
• Below, type your answers immediately after each question that you answer.
• This exam is “open-sources” (open books, notes, internet, etc). Do not collaborate with other persons.
•“Save As…” {In pull-down icon on top left} using format “302-your last name” {e.g., “302-smith”}. Note: you can’t write to the O drive, so use another one—remember which one. Click here yoos_c@fortlewis.edu and send a message to me with the file attached!
• Keep the file…just in case.




Answer your choice of any five of the numbered questions. If you answer more than five, I will onlygrade the first five that I read. Note: each question is intended to test your knowledge of the topic and how you use that knowledge to explain, apply, critique, judge or predict.

1. Human Resources (people who work for a company) are sometimes referred to as assets, or “human capital,” and many times it is said that they are the most valuable assets/capital to the company. Yet, their worth isnot reflected on the financial accounting statements (viz., the balance sheet). Given that one criterion for the accounting statements is that they fairly and accurately portray the value of the company (to creditors, potential investors, etc.), briefly propose a way that the value of the human resource could be reflected on them. (Warning: I am NOT asking about so-called “human capitalmetrics”—those assess the effectiveness and efficiency of the HRM function, in a cost-accounting sense).


With respect to employees, traditional accounting considers those concepts that result in staff costs.

Generally, the balance sheet does not have a section for collecting human resource investments made ​​by the company.

Companies must report to the qualifications of staffworking in the company, i.e. the effectiveness of this factor shaping the organization of the company.

As companies today are highly developed at technical level, have much interest in the formation of people. Thus, it is useful to know the total amount of investments in personnel (education, training and skills) as well as the costs of abandoning them.

So, it is necessary toincorporate to the financial statements of such wealth, but its measurement is problematic.

Financial statements may include information on investment in human resources. These investments are cost (recruitment, selection, hiring), cost of development (guidance, training off the job training in the workplace).

This done, the human resources are recorded as intangible assets on thebalance sheet.

2. HRM as a field has “come a long way”--once called Industrial Relations, then Personnel, Personnel Management, and more recently, Human Resources Management. Twenty years from now, what will HRM be called, and how will it be different from now?


The threats at all levels are constant with respect to the human resources management, it has adopted new philosophies, manytechniques and new models are emerging that promise to change modernize human resources management.

This technological revolution we are experiencing is a new era walked into the next twenty years, is transformed from an industrial society in an information society. In this new order, human resource management must take turns in line to the present and will join the technological revolutionas the first stage.


Competitiveness and total quality management require modern techniques and concepts to make the performance more effective. But most important, is the change in mindset, That we are not witnessing a time of change, but time changes. In short, the new ways require a radical restructuring of the Human Resources Administration, which becomes a horizontal...