Strategic Human Resource Management

PART 1 THE CONCEPTUAL FRAMEWORK OF STRATEGIC HRM

1 The concept of human resource management

HRM defined ; Human resource systems ; Aims of HRM ;Characteristics of HRM ; Reservations about HRM

2 The concept of strategy

Strategy defined ; The concept of strategy ; The formulation of strategy

3 The concept of strategic human resource management

Strategic HRM defined ; Basis of strategic HRM ;Principles of strategic HRM ; Aims of strategic HRM ;Concepts of strategic HRM ; Perspectives on strategic HRM ;The best-practice approach ; The best-fit approach ;Bundling ; The reality of strategic HRM ; Practicalimplications of strategic HRM theory

PART 2 THE PRACTICE OF STRATEGIC HRM

4 HR strategies

What are HR strategies? ; What is the purpose of HR strategies? ; Overall HR strategies ; Specific HR strategies ;Criteria for an effective HR strategy ; How should HR strategies be developed? ; Developing HR strategies ;Implementing HR strategies

5 The strategic role of HR

The strategic nature of HR ; The strategic partner model ;What being strategic means ; The strategic role of HR directors ; The strategic role of heads of HR functions ;The strategic role of HR business partners ; The strategic contribution of HR advisers or assistants

6 The impact of strategic HRM

How HR impacts on organizational performance ;How strategic HRM concepts impact on practice

7 Strategic HRM in action

Formulating HR strategy ; The content of HR strategies ;Corporate issues ; Achieving integration ; What are the most characteristic features of strategic HRM in action?

PART 3 HR STRATEGIES

8 Human capital management strategy

Aims of human capital management ; The link between HCM

and business strategy ; Developing a human capital management strategy ; Conclusions: the role of human capital management strategy

9 High-performance strategy

High-performance work system defined ; Characteristics of a high-performance work system ; Components of an HPWS ; Impact of high-performance work systems ; Developing a high-performance strategy

10 Corporate social responsibility strategy

Strategic CSR defined ; CSR activities ; The rationale for CSR ; Developing a CSR strategy

11 Organization development strategy

Organization development defined ; OD strategies ;Assumptions and values of OD ; Activities incorporated in the OD strategy ; Strategies for organizational transformation

12 Employee engagement strategy

Engagement and organizational commitment ; The significance of engagement ; Engagement and discretionary behaviour ; What is an engaged employee? ; What are the factors that influence engagement? ; Strategies for enhancing engagement ; Measuring engagement

13 Knowledge management strategy

The process of knowledge management ; Sources and types of knowledge ; Approaches to the development of knowledge management strategies ; Strategic knowledge management issues ; Components of a knowledge management strategy

14 Employee resourcing strategy

The objective of employee resourcing strategy ; The strategic HRM approach to resourcing ; Integrating business and resourcing strategies ; Bundling resourcing strategies and activities ; The components of employee resourcing strategy ; Human resource planning ; Employee value

proposition ; Resourcing plans ; Retention strategy ; Flexibility strategy

15 Talent management strategy

Talent management defined ; The process of talent management ; Developing a talent management strategy

16 Learning and development strategy

Strategic human resource development (SHRD) ; Strategies for creating a learning culture ; Organizational learning strategies ; Learning organization strategy ; Individual learning strategies

17 Reward strategy

Reward strategy defined ; Why have a reward strategy? ; Characteristics of reward strategies ; The structure of reward strategy ; The content of reward strategy ; Guiding principles ; Developing reward strategy ; Effective reward strategies ; Reward strategy and line management

capability

18 Employee relations strategy

Employee relations strategy defined ; Concerns of employee relations strategy ; Strategic directions ; The background to employee relations strategies ; The HRM approach to employee relations ; Policy options ; Formulating employee relations strategies ; Partnership agreements ;Employee voice strategies

PART 4 THE STRATEGIC HR TOOLKIT

19 Strategic human resource management toolkit 

Managerial Accounting

The Changing Business Environment: A Manager’s Perspective

Cost Concepts and Cost Allocation

Costing Systems: Job Order Costing

Costing Systems: Process Costing

Value-Based Systems: ABM and Lean

Cost Behavior Analysis

The Budgeting Process

Performance Management and Evaluation

Standard Costing and Variance Analysis

Short-Run Decision Analysis

Capital Investment Analysis

Pricing Decisions, Including Target Costing and Transfer Pricing

Quality Management and Measurement

Financial Analysis of Performance

Chapter 1 The Changing Business Environment: A Manager’s Perspective

• Updated definition of management accounting in LO1

• Lean production introduced as a key term in LO3

• Sections on total quality management and activity based management in LO3 revised

• Updated Focus on Business Practice box on how to blow the whistle on fraud

Chapter 2 Cost Concepts and Cost Allocation

• New company (Hershey’s) used as example in the Decision Point

• Discussions of costs in LO2 in previous edition incorporated in LO1

• Introduction to methods of product cost measurement added and section on computing service unit cost shortened in new LO4

• LO7 and LO8 in previous edition (the traditional and ABC approaches to allocating overhead) streamlined and incorporated in new LO5

Chapter 3 Costing Systems: Job Order Costing

• Chapter 3 in previous edition separated into two chapters, with new Chapter 3 focusing on job order costing and new Chapter 4 focusing on process costing

• Operations costing system introduced as a key concept

• Discussions of manufacturer’s job order cost card, computation of unit cost,

and job order costing in a service organization included in new LO4

Chapter 4 Costing Systems: Process Costing

• New chapter (part of Chapter 3 in previous edition)

Chapter 5 Value-Based Systems: ABM and Lean

• Chapter revised to emphasize value-based systems

• LO1, LO2, and LO3 in last edition revised and incorporated in new LO1

• New listing of the disadvantages of activity-based costing in LO2

• New focus on lean operations in LO3 and section on accounting for product costs added

Chapter 6 Cost Behavior Analysis

• New company (Flickr) used as example in the Decision Point

• Sections on variable, fixed, and mixed costs, which were in LO2 in last edition, now included in LO1

• Concept of a step cost introduced in discussion of fixed costs in LO1

• Methods used to separate the components of mixed costs and the contribution margin income statement now the focus of LO2

• Material in LO4 reformatted to clarify concepts

Chapter 7 The Budgeting Process

• New company (Framerica Corporation) used as example in the Decision Point

• LO1 reorganized, revised, and shortened

• Section on advantages of budgeting and three new key terms—static budget,continuous budget, and zero-based budgeting added to LO1

Chapter 8 Performance Management and Evaluation

• LO1 and LO2 in last edition combined and revised

Chapter 9 Standard Costing and Variance Analysis

• New company (iRobot Corporation) used as example in the Decision Point

• LO1 and LO2 in last edition combined and revised

• New Focus on Business Practice box titled “What Do You Get When You Cross a Vacuum Cleaner with a Gaming Console?”

Chapter 10 Short-Run Decision Analysis

• Chapter revised to focus on the use of incremental analysis in making shortrun decisions; capital investment analysis and time value of money now covered in Chapter 11

Chapter 11 Capital Investment Analysis

• New chapter

Chapter 12 Pricing Decisions, Including Target Costing and Transfer Pricing

• LO1 reorganized and shortened

• Updated Focus on Business Practice box on Internet fraud

• Discussions of steps followed in gross margin pricing and return on assets pricing in LO3 reformatted for greater clarity

• Discussion of the differences between cost-based pricing and target costing in LO4 revised and made more succinct

• Section on developing a transfer price in LO5 revised

Chapter 13 Quality Management and Measurement

• In LO2, formula for computing delivery cycle time added and displayed; formula for computing waste time also displayed

• In LO4, discussion of Motorola’s Sigma Six quality goal revised, with disadvantages noted

Chapter 14 Financial Analysis of Performance

• Section on the management process in LO1 revised to increase the focus on management’s objectives

• Revised Focus on Business Practice box on pro forma earnings

• In LO3, two-year coverage of the comprehensive ratio analysis extended to three years

• Revised Focus on Business Practice box on performance measurement and management compensation

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