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Career management is one of the major concerns of human capital management. Career is just as important for the executive as it is for the line worker. Joseph PIERRE attributes two facets to it. The first is organizational, since career refers to an individual's various assignments within the organization, and over time, with their associated status, roles, activities and duties, privileges and remuneration. The second, individualrelates to the various positions held during one's working life, which may be located in different organizational and cultural contexts. In fact, a career is an employee's professional path from the date of entry to retirement. And the implementation of career management implies the existence of an appraisal system to gather the information needed to draw up training and promotion programs, and to manage remuneration, since this HR tool seems to affect the whole edifice of the human resources function. Career development is a highly sensitive issue, and motivation is inherent to it.
Economic, social and technological developments are putting strong managerial pressures on private and public on private and public administrations and organizations. In order to respond effectively to the growing needs of customers, these administrations and organizations must adapt their managerial practices to the changes in their highly contingent environment. One of the solutions to face these multiple challenges linked to the changes in the environment is the strategic management of human resources (HRM), a key success factor for all companies or organizations.
The current economic environment in which companies operate requires ever-new adaptation and performance capabilities, which are increasingly difficult to achieve. In this context, organizations rely on results that add value. In order to achieve this, companies rely on all their resources, but even more so on human resources which, according to their management, are becoming an essential factor of performance. This accentuation of the attention given to the human resources function (HR) constitutes a real investment which must be profitable and the return on investment must be evaluated.Several tools, apart from management control, can be used to measure the value created. The social balance sheet, which is one, is to the HRF what the financial balance sheet is to the accounting function. The social balance sheet appears to be an adequate complementary tool for good navigation from the point of view of the HR management strategy in particular, but also of the overall management of the company's human resources.
L'attuale contesto economico in cui operano le aziende richiede sempre nuove capacità di adattamento e performance, sempre più difficili da raggiungere. In questo contesto, le organizzazioni si affidano a risultati che aggiungono valore. Per raggiungere questo obiettivo le aziende fanno affidamento su tutte le proprie risorse, ma ancor di più sulle risorse umane che, secondo il loro management, stanno diventando un fattore essenziale di performance. Questa accentuazione dell'attenzione rivolta alla funzione risorse umane (HR) costituisce un vero e proprio investimento che deve essere redditizio e deve essere valutato il ritorno sull'investimento.Diversi strumenti, oltre al controllo di gestione, possono essere utilizzati per misurare il valore creato. Il bilancio sociale, che è uno, è per l'HRF ciò che il bilancio finanziario è per la funzione contabile. Il bilancio sociale appare un adeguato strumento complementare per una buona navigazione dal punto di vista della strategia di gestione delle risorse umane in particolare, ma anche della gestione complessiva delle risorse umane aziendali.
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