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作 者:邹明月 郭志文[1] ZOU Mingyue;GUO Zhiwen(Business College,Hubei University,Wuhan 430062,China)
机构地区:[1]湖北大学商学院,武汉430062
出 处:《科技和产业》2023年第14期134-139,共6页Science Technology and Industry
摘 要:以S公司的人力资源管理变革为研究对象,通过收集相关人力资源变革资料后发现,按照责任中心划分,S公司的人力资源变革经历了成本中心-利润中心-投资中心3个阶段。S公司在规模逐渐扩大后,通过建立人力资源共享服务中心在内部向其提供服务的业务单位实行虚拟收费,完成其向利润中心型人力资源管理转变;待其成熟后,将其投资设立为人力资源服务全资子公司,对内对外提供人力资源服务,自负盈亏,至此人力资源管理展现迈向投资中心的趋势。Taking the human resource management reform of S company as the research object,through the collection of relevant human resource reform data,it is found that according to the responsibility center,the human resource reform of S company has experienced three stages:cost center,profit center and investment center.After the expansion of the scale,S company establishes a human resource sharing service center to carry out virtual charges to the business units providing services,and completes its transformation to profit center human resource management.When it is mature,it will set up its investment as a wholly-owned subsidiary of human resource service,provide human resource service internally and externally,and assume its own profit and loss.So far,human resource management has a trend toward an investment center.
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