Currently, the internal organization of any company is a very important point for its success, since it is from this organization that all its strengths and weaknesses depend most. All actions performed within an entity are important for its growth, but as we well know, each action is performed by a person; that is, "the company is the set of relationships of a series of people who seek a common goal, surrounded by an environment"; it is for this reason that the human factor has increasingly taken on a very important role and position within an organization, coming to possess in each of the entities a human resources management, which organizes, controls, directs and coordinates all and each of the company's employees,in order that the work carried out by them is optimal and of high quality.
In these pages we will dedicate our best efforts to describe and analyze the part of personnel administration in the company Amézquita & Cía. Associated Auditors, which as we will see below, provides auditing, consulting and tax auditing services.
For the fulfillment of our main objective, we will combine what has been studied in the STAFF ADMINISTRATION course and what has been consulted in a well-known bibliography, to guarantee the quality of the information presented here.
As alternate objectives we can highlight the following:
- Analyze the importance of the study of personnel and their relations with the same companies, for the best development of the entity's corporate purpose. Appreciate the theory of human resources management, in the real field, that is, in an effective company. Identify the company to work, its corporate purpose, its mission and its services, within an economic sector. Show a brief historical review of the company to work. Describe the current structure and hierarchy within the company. Show the personnel administration in the company, recruitment, selection, appraisal, evaluation of personnel and salary scale.
In addition to what has already been done, business visits have been carried out, where conversations were held with the person in charge of the personnel “department”, who provided us with all the relevant information.
So we can see the importance of personnel administration in any entity, therefore we consider this analysis so important for our professional training.
IDENTIFICATION OF THE COMPANY
In general, the company's mission throughout these almost 30 years has been to provide an efficient, ethical and professional service, based on the good training and experience of its workers. In this way, we can provide companies and entities with which we establish contracts with high reliability in financial auditing services, being aware of the responsibility they acquire, rather than thinking about the profitability of the business. So much so, that the fulfillment of the mission has led the company to gain the trust of highly renowned entities, both public and private.
The most important goods and services in which AMEZQUITA has specialized are the statutory auditor, the external audit and the consultancy.
Currently, the company works in offices located in Cl. 37 # 22-23 of the city of Santafé de Bogotá, which have been working since 1968, but its commercial registration number appears for the first time on May 24, 1972, establishing as a limited company, which today has assets of approximately $ 2,105,604,000.oo.
In general terms, the company currently has 110 employees, distributed among administrative staff, supervisors and auditors, with 40, 15 and 53 respectively.
AMEZQUITA & CIA is developed in a sector which has evolved in an impressive way in the last 10 years with the appearance of the different organizational currents of companies, which made it necessary to manage large capitals, within the parameters of the best productivity for reach a competitive advantage. This is how we can speak of a sector that in the year of 1968, in the provision of audit services, reported only about 5 more or less important companies, while currently it has about 100 national and international firms, of which We find firms such as the PRICE WATERHOUSE, AUDISIS, IBERAUDIT, AUREA and AUDITAR as the strongest competitors of AMEZQUITA & CIA.
BRIEF HISTORICAL REVIEW
The company Amézquita & Cía., Traces its origins to the year of 1968, where four (4) people (Juan José Amézquita, Pedro H. Reyes, Héctor del Río Neira and Héctor Galindo; the first of them director of the National School of Commerce, which would later become the 1st public accounting faculty in the country, in addition to ex-director of the accounting career at the National University of Colombia) provide the initial capital which is close to an amount of $ 10,000 (current price).
In its beginnings, the total staff of the company was made up of the four (4) partners, a secretary and a messenger, who thanks to the discipline, honesty and efficiency of the entity during these almost thirty (30) years, have grown to become today in a work center for approximately 110 people.
Regarding the services provided by the company, they have not varied much, since if in the past they provided tax auditing, external auditing and consulting services, nowadays they also do it supplemented with systems and management audits; services implemented in the last seven years, as a consequence of the growth in its number of clients (currently we can name some at a general level such as: Banco Popular, Banco del Estado, BCH, Public Companies of Medellín, Empresas Varias de Medellín, Central Hidroeléctrica de Caldas, State Fiduciary, Popular fiduciary, Superior fiduciary).
To locate ourselves a little more in the historical development of the company, let's look at the following table:
Historical Development of the Company
Historical Development of the Company 2
ANALYSIS : We can see that one of the most important points for the rapid growth of the company in recent years is the positive image that the firm has been acquiring in its economic sector, as a result of the total efficiency of its work; which has earned various and powerful clients who trust in the quality of their services, and promote and nurture their growth.
LOCATION OF THE STAFF DEPARTMENT
The company's personnel department is basically made up of two people, who are: an accountant and their respective secretariat, currently positions held by the Accountant Germán Díaz and Irma Duarte, whose seniority in the company dates back to 12 and 26 years. respectively.
The organization chart of the company is relatively little diversified and conventional, because the work carried out by the entity is basically executed by a group of people organized into manager, supervisor and auditors of the respective work, client or "project"; It should also be noted that the vast majority of the company is made up of public accountants and general service personnel.
The organization chart can be seen as follows:
Organization chart of the Audit Company
In this way, we observe that the personnel "department" cannot be defined as a department, but rather as an office for two people, who are part of the general administration of the company (in staff, since they do not depend on, nor direct no other department, but simply provide assistance to the work carried out with the personnel and other functions, to the general administration), in addition, it should be noted that parallel driving, salary curve and payroll, do not fulfill functions such as recruitment and selection of personnel, job description and performance evaluation; Important points of any human resources department, as these functions are carried out for the most part by the board of partners, with a little advice from the "department." of personal.
ANALYSIS: As we can see, the personnel department cannot be defined as a department, but rather as a personnel office, which fulfills some of the pertinent functions of said division, being complemented by the Board of Partners that carries out the other activities. We consider that what is really important is not the distribution of the functions (although, it would be optimal if all were concentrated in one place), but what is relevant is the optimal performance of them.
THE PERSONNEL MANAGEMENT SYSTEM
The objectives of the personnel office of the company under study are the same as those established by a personnel department in any entity; It is these common purposes that suggest that this company staff be viewed as an established personnel department as such. The main objective of the department is the manipulation of personnel within the company and as specific objectives pursued we can list among others:
- Recruit and select the personnel who know how to develop according to the purposes of the company, in each of the different positions. Continuous training of personnel depending on the activities they carry out. Fully comply with payroll management in all its aspects. possible promotions, promotions and awards to people who, according to company policies, meet the requirements. Control and evaluate the performance of employees according to the objectives set for a given period of time.
The department does not have subsystems as such established within it, the only thing that can be asserted in this regard is that the board of partners is directly responsible for some functions of the department giving final approval or disapproval to the concepts issued by it according to the periodic reports that this should constitute regarding different aspects.
As for the personnel policies in force at the time, they are not found in a specific manual, for this, however, according to the interview with the manager and chief of staff, the following can be deduced:
- The age and gender of the applicants to join the company is not a relevant factor in the selection decision.The universities from which the company prefers graduates are the National University, Pontificia Javeriana and Externado de Colombia. Because several of the members are professors from universities such as those previously named, the department informs them about the vacancies found and these suggest candidates that in most cases, after carrying out the respective tests for the position, they are immediately selected without any type of competition, that is, No other candidate is recruited. The experience requested for the position depends on the responsibility of the position and the knowledge required by the same. There is no specific number of years of experience required when there is a vacancy.If the employee has 5, 10 or 15 years of working in the company, a special and significant recognition is made.
These are just some of the policies that the company manages regarding personnel, however there are many more that are implicitly applied and that were not remembered at the meeting.
The company rotates personnel only in cases of:
- Request from the employee to work in a different sector than the one currently being occupied. Client request for non-conformity with any aspect regarding the performance of the assigned work group.
The rotation responds to these two reasons mainly because the company shows the importance that the personnel can experience in both the real and financial sectors of the economy and thus increase their knowledge, command and availability of trained personnel for any client. Regarding the second reason, it can be affirmed that the client's requests are fully attended to satisfy the needs of the client and thus offer a better service, thus maintaining current clients and through the dissemination of these to their acquaintances, increasing the quantity continuously..
Regarding the degree of absenteeism evidenced in the company, it can be said that the plant employees are permanently monitored regarding compliance with their work schedules, but there is a serious difficulty regarding the control of the auditors who work in the field due to the independenceThat suggests his position, for this reason there is no strict record of his hours, hence the great need for the selected staff to have a high degree of honesty and ethics so that the company can place their total trust in him. The only control instrument used so far to control them is a phone call at an undetermined time, however this mechanism is not frequently applied and therefore a continuous record of these results is not kept. For all this, there is no known absenteeism rate in the company.
ANALYSIS : As we can see, the personnel department is not a large entity, which is strategically stratified, but is an office that, assisted by the Board of Partners, performs the pertinent functions for personnel and their performance. We consider the function carried out by this office to be very important, because despite not having subsystems, it controls everything pertinent to the personnel of an entity of the nature of Amézquita & Cía. Associate Auditors.
RECRUITMENT OF PERSONNEL
Every organization is related to its external environment, and it is the linking of the human factor to it that constitutes an essential factor for the development of the company.
That is why, through the recruitment of personnel, it is necessary to know the profile that the organization requires and the requirements that they must be able to perform or develop within the business environment, in order to have a potential workforce that their identities are identified. interests with those of the company.
Because Amézquita y Asociados is an audit company in which the candidate's profile must have a wide degree of responsibility, recruitment sources have to provide a certain degree of support or recommendation based on said personal factor of the employee, but very important for the development of their work within the organization. Variables such as performance, costs and the time that the source of recruitment would indicate, despite being important in any organization, are relegated by the fact that it is through the method that can provide a closer approach to the required profile that must be developed. recruitment.
In Amézquita the recruitment process is done in a very exclusive way due to the aforementioned profile; at some time the company developed this process through newspaper announcements or calls to universities at some time in advance, but the results were not the most satisfactory, because after the students were trained, other companies dedicated to providing consultancies and most of them multinationals took trained personnel.
For this reason, the company is currently developing its process of recruiting and recruiting external personnel for positions as auditors exclusively, which do not require the same training as managers or supervisors; Currently, new auditors are recruited through recommendations made expressly by personnel from the same company, who at the same time carry out the work of professors at City Universities or similar, where they are in contact with a number of potential candidates and They can learn more about which ones qualify for a company employee profile more accurately and which ones have the potential required for the work of auditors.
For positions with more experience as supervisors and managers, they have a predilection for people from the same company where they are given a promotion after certain experience in it, knowing in advance that they already know the company's policies perfectly and It would not require as much training as for an external person who did not know the development of the firm.
ANALYSIS: In general, we can conclude that Amézquita has a great recruiting tool that are its own members and that for the reason and the company's corporate purpose it is the best or at least one of the most effective recruitment methods that helps capture a large potential labor market, but this source is not equally applicable to companies of another reason or corporate purpose.
STAFF PICK
The selection of personnel is that process that determines which of the possible job applicants are those that best meet the requirements of the organization, generally said process is the responsibility of the personnel department.
The person responsible for the selection must obtain the necessary information to determine and evaluate each of the alternatives until obtaining the best decision; In addition, other factors must be considered, such as knowing the job specifications, degree of selectivity when hiring and recognizing in the applicant their skills and abilities in order to carry out different tasks within the organization.
It must also be ensured that the policies and criteria used in the organization for the selection process are as accurate and equitable as possible so that it is a process according to the company's requirements and that it provides useful elements for its proper functioning..
Selection process : The selection process begins from the moment the vacancies in an organization are presented due to transfers, promotions, withdrawals or simply by authorized increase in staff. Vacancies can be filled many times by the same employees of the organization.
The first step in the selection of personnel is generally the interview; This mechanism is used to clarify and verify the data that comes in the request, obtain more information about what the individual wants and seeks to do, what are their expectations.
Most companies require applicants to fill out application forms since they are a mechanism that allows obtaining a variety of information regarding the applicant.
In addition to obtaining information and background on potential candidates, organizations take into account that the person has a state of health such that they could adequately carry out their work, hence the candidate is often subjected to a medical examination to detect possible limitations. and impediments to the exercise of their work.
Next, what is done is to verify the information that has been provided is according to reality and thus be able to make preliminary and final selections.
For each of the above processes, the methods or approach used to obtain information are diverse, basically the important thing is that the mechanism being used meets the expectations of the organization, that is, it is applied in the correct way and results effective in selecting the personnel the company needs. In addition to being carried out by a person or department that has clear and objective policies for said process.
Audit Company Personnel Selection
(It must be made clear that any applicant can be rejected after any step in the process)
In the case of Amezquita y Asociados SA the selection is made in the following way, the person makes the job application, according to the needs of said company, then an examination of the resume of said applicant is made, then he is subjected to an interview by one of the heads of the firm and also undergoes knowledge and aptitude tests that aim to measure the skills of the applicant in the fields that the organization deems appropriate. Then it is the decision of the Board of Partners the election or not of said applicant.
In this case, there is no psychologist (previously there was), who are generally the people who carry out this process, nor are group interviews conducted by the same organization.
If it is considered that the applicant meets the requirements of the organization at that time, the desire of the organization to have its services is made known and the phase of defining the terms of the contract regarding remuneration and duration is entered, already known aspects.
ANALYSIS : As we criticize, that the selection of personnel is not made by people with the title of specialists in the field, we highlight the fact that if it is carried out (said process) by suitable people such as the Board of partners, which has acquired An enormous experience in everything related to the named processes, recognizing the quality of the personnel, fruit of the detailed selection made.
DESCRIPTION AND ANALYSIS OF CHARGES
In any company it is very important that its employees are really satisfied with their work and even more than that, that each employee is truly located in the place for which he is qualified or in which he can almost fully develop his potential.
In a company like Amézquita due to the very structure of its organization, many times people's work goes unnoticed, but it is to the extent that each worker feels identified with their work, which they will perform in a more efficient way.
Many times it is not enough to have studied accounting or administration to become auditors or managers, the analysis that must be carried out is much more in-depth to be able to locate each member of the company in the position that suits them.
After a conscientious process of recruitment and selection of personnel, the workforce enters directly into the company, but the job description is the call to define what the profile should be for each job within the company, since the tasks of Managers, supervisors or auditors are never the same and therefore the information that the description provides to the recruitment and selection processes will be basic to the support of the organization.
The company's approach to job descriptions is more connected with human relations than with the classic type, since in Amézquita each job has a certain degree of autonomy and the worker is allowed to continue on his own path, as long as the ultimate ends of your work are accomplished.
This is supported by the fact that the tasks are carried out outside the facilities and the control is more humanistic than mechanical with respect to the fulfillment of the objectives of the workers.
The criterion used for job analysis is more social and intellectual than physical due to the same dimension of work, since the knowledge for auditors is of great importance, as well as the social relationships of managers, while at no time are He will need force on none of the charges handled within Amézquita.
The Auditors, for example, are those in charge of carrying out the consulting part of each of the companies that request Amézquita to collaborate in this regard for both systems consulting and management, the image of the company depends directly on them, since They are the ones that have direct contact with the client.
Supervisors, for their part, are in charge of monitoring the work carried out by the auditors and constantly staying with the company that carried out the contract to verify the work performed in the consultancies.
Managers, on the other hand, are the ones who plan, select and distribute the personnel depending on the company and the work to be carried out in each contract. Managers are those who in turn periodically control and supervise, at the client's physical facilities, their subordinates (supervisors and auditors).
These tasks to be carried out by each position are defined by the board of partners through the analysis of their own experience as auditors and the requirements they observe are required within the organization.
ANALYSIS: In conclusion, we can mention that if, on the one hand, Amézquita is able to carry out her job of job descriptions through human relations and observation, what is truly important in today's companies is to be able to have their employees in fair employment according to your knowledge and social interest, to harmoniously develop the personal and general performance of the company.
PERFORMANCE EVALUATION
Performance evaluation occurs whether or not there is a formal evaluation program within the organization, people are constantly observing the way in which each of the employees perform their work and therefore impressions are formed about the performance of said work. Although it is not considered this way in the common of the people, the performance evaluation programs what they seek are to improve the performance of a person in a certain position and in no way as it is believed to generate conflicts or give reasons for eventual dismissals.
The failure or success of the performance evaluation depends largely on the basis on which it is based. The majority of evaluations take place by chance and not established, although there are also those that have a system of very clear objectives and a well-organized system to achieve them.
Steps in a performance evaluation program.
- Formulate performance requirements. In other words, determine how well the employee is expected to perform her duties.
- Discuss performance requirements with the employee and adjust them as necessary.
- Observe what the subordinate is doing.
- Evaluate performance against your requirements
- Discuss the evaluation made with the employee.
- Make the right decision.
The basis on which individuals are compared, that is, work standards, must be made very clear. However, what is currently being done is evaluating performance against objectives established in a previous period.
When it is not possible to achieve improvements in the performance of an individual, then actions of a corrective nature are applied. The degree to which the organization's program benefits the organization will depend on the degree of objectivity with which the performance evaluation is carried out and that the realization of said process does not help to create labor conflicts, but to improve through teaching and practice the exercise of functions in the different positions of the organization.
For Amézquita and associates, performance evaluation is an indispensable element in the proper functioning of the company, given that services are provided to firms in the financial sector and the real sector; The evaluation is carried out every 40 hours or every time an assigned task or job is completed, a report is made and the person reads it and approves it with a signature.
In addition, there is an evaluation format in which it is specified that its purpose is to obtain sufficient details about the performance and behavior of the firm's workers, except that it can be qualified based on the knowledge of the personnel assigned to the job and based on its current category.
The report should be discussed with the evaluated auditor, not without acknowledging the work well done and providing constructive suggestions in the areas that require improvement.
The aspects contained in the report are as follows:
- Nature of assignment and work performed.Evaluation of workProfessional qualitiesPersonal qualitiesAdditional comments
With each aspect evaluated and also taking into account factors such as professional ability, development of work roles, effective administration of the assignment and once the format and reports have been completed, we proceed to discuss said evaluation.
It should be noted that in the analyzed company, no self-evaluation is carried out.
All levels within the organization evaluate each other taking into account the hierarchical level and assignments, an aspect that makes evaluation more objective.
It should also be noted that another factor within the performance evaluation is the companies or clients, who in some way make their concepts and suggestions known to the company regarding the employee who performs some work for them, in order to exalt their role or on the contrary to express your request for change given by the disagreement in some aspect.
Since people do not stay in the company building or in a permanent job, this is a good mechanism to form some criteria for the personal performance and performance of each employee.
Another aspect that should be highlighted is the fact that performance evaluations are one of the criteria that the organization has at the time of granting benefits such as promotions or salary increases for those people who demonstrate that they deserve them by virtue of the function they have performed..
ANALYSIS : We consider it important that for each of the aforementioned aspects, the firm has gradually established certain criteria of its own and, for example, has developed some type of format that in some way seeks to facilitate the task of conducting an interview or following up.
ASSESSMENT OF WORK IN THE COMPANY
The valuation system of the company is not very complex, because it is the product of the different works carried out by the company. The jobs they perform are basically external audits, tax audits, and / or consultancies; to its different clients, who request some (s) of these services from Amézquita & Cía.; When the client is confirmed, a working group is organized, which is made up of a Project Manager, who schedules and organizes the work; There is also a supervisor, who is the one who coordinates, controls and “checks” the management performed at the client's facilities; and finally by a group of auditors, who carry out all the work, under the command of the first two. This group is appointed by the Project Manager,who in turn is chosen by the Board of Partners, who is the most important part (in terms of hierarchy) of the company.
ANALYSIS : In reality, the company does not have a forceful hierarchy, but rather a distribution of work, for which the different workers in the group are responsible, according to their organization and respective workloads. In our concept, the corporate purpose of the company does not allow for a more structured organization of the personnel, and we consider that the current distribution is optimal and facilitates the search for quality at work.
WORKING MARKET
Companies obtain information on the labor market in which they work through different means (annual reports, press, radio, etc.), both national and international, however the main source of information is the interaction with their employees, they report continuously on the movements of the labor supply, for example if an auditor resigns to accept a better offer, the company perceives that its wages may be low compared to those of its competition; Applicants for recruitment are also a valuable source in the sense that salary conditions of employment demand and discuss.
In the Spanish-speaking world and despite high global unemployment rates, professional unemployment is much lower, that is, although the global unemployment rate has in some cases reached levels of 35% of the economically active population, or even higher, unemployment among professional groups is significantly lower. In certain technical areas, unemployment is less than 4%, which constitutes practically total employment. For this reason it is obvious the difficulties of locating the ideal person to carry out certain tasks.
It should be noted a problem at the general level of the market which is that although the personnel needs can be satisfied by attracting personnel from other companies, Amézquita & Cía. It is one of the companies that does not consider this action as the best to attract the human factor; On the contrary, in many opportunities they train complete professionals (knowledge and experience), who are later attracted by larger companies.
However, regarding this issue, it must be borne in mind that unemployment in Colombia is growing by leaps and bounds in all sectors of the economy in different proportions, and ultimately it is the interaction between labor supply and demand and the country's demographic dynamism that determines the price to pay for a person's work; In Colombia, the demand is much greater than the supply of work, so people are employed even for much lower wages than those offered on average in the sector as a consequence of the great need to be employed to sustain themselves economically, leaving aside as main criterion, the general assessment of their work in the market for the acceptance of a position.
Despite the fact that the company accepts that the number of graduated accountants is much higher than the level required by companies, they ensure that most of the accountants do not meet the level of audit knowledge needed, the result of poor academic training.
The aforementioned is based on the fact that multinational and foreign companies, being the best established and the one with the highest percentage of the market in Colombia, pay much higher prices for the work of an auditor, thus recruiting the best graduates., and workers with acquired experience in companies like Amézquita.
According to the reception of all this information, Amézquita offers an average salary (according to the position) that a national company pays for the work of an auditor, that is, that the information that the company receives from the Colombian labor market directly affects and continuously its salary policy. We could assert here that because its market share is not majority, it cannot offer multinational salaries due to the proportion of income received.
ANALYSIS : In this way we observe that one of the criteria that prevails in the management of many national companies is the so-called "common sense", which we can see in the entity analyzed, in which informal data about new professionals and salaries It constitutes one of the main influential points at the time of determining the person for a vacancy and his "salary".
WAGE STRUCTURE
As for the wages set in the company Amézquita & Cía., There is not much to say. The Company does not have defined policies for setting wages, as an example of this, we observe that in the same category, wages range around a base salary, and thus for the different categories presented in the Firm.
As main criteria for the individual setting of a salary, the following aspects (all equally important) are taken into account: Experience, performance in the work performed, training - languages, systems, postgraduate, undergraduate - rank within each category and seniority in the company.
To better appreciate the hierarchy of salaries at Amézquita & Cía., We can observe the following salary scale:
| KIND OF | EMPLOYEE | |
| NAME | CATEGORY (No. of employees) | SALARY |
| A (1) | $ 6'000.000 (integral) | |
| PARTNERS | B (1) | $ 5,000,000 (comprehensive) |
| C (2) | $ 4'000.000 (integral) | |
| MANAGERS OF | A (6) | $ 2,400,000 (comprehensive) |
| AUDIT | B (5) | $ 1,700,000 |
| C (4) | $ 1,400,000 | |
| SUPERVISORS | A (3) | $ 1,200,000 |
| AUDIT | B (5) | $ 1,050,000 |
| C (7) | $ 900,000 | |
| ASSISTANTS OF | A (11) | $ 770,000 |
| AUDIT | B (9) | $ 680,000 |
| C (33) | $ 600,000 | |
| ACTIVE MANAGER | one | $ 1,350,000 |
| LAWYERS | Commercial (1) | $ 2,400,000 (integral) |
| Tax (1) | $ 2,400,000 (integral) | |
| PERSONAL DIRECTOR | one | $ 2,400,000 |
| ACCOUNTANT | one | $ 1,000,000 |
| ACCOUNTANT ASSISTANT | one | $ 600,000 |
| ADMON'S ASSISTANT. | one | $ 800,000 |
| SECRETARIES | 4 | $ 500,000 |
| ARCHIVE | one | $ 400,000 |
| GENERAL SERVICES | 4 | $ 350,000 |
ANALYSIS : Although there are no defined policies for setting wages, we consider that their structure is optimal, and it remunerates each worker in an equitable manner, according to their job development, abilities, experience and seniority in the company..
STIMULES
Although this point was not covered in the research guide, we wish to include them, as we consider it to be an important factor in staff development and commitment to the company.
The main incentives are those that are granted to those workers with a certain level of seniority (5, 10 and 15 years), in addition to the celebration of special dates throughout the year, such as Christmas, New Year, a toast is held in Easter, secretary's day, children's day, partners' birthday celebration, farewell to workers who resign from their position to work in another entity, etc.
ANALYSIS : In our concept, all these celebrations at group level are fantastic to encourage the worker to commit himself more and more to his performance and to his company, and we will not recommend individual incentives, as they could increase the efficiency of the staff based on an environment of competitiveness and professional jealousy, which would affect the development of the company and the work environment. On the contrary, we support the recognition of seniority in the company, since it leads the employee to set a challenge with himself.
conclusions
After having seen each and every one of the points evaluated and their respective analysis, on personnel management in the company Amézquita & Cía. Associate Auditors, we could observe the following:
- The company does not have a personnel department as such, as we have already seen, it is basically made up of two people, who do not fulfill all the functions of a personnel division.The main functions such as recruitment, selection, evaluation and salary setting They are carried out by the Board of Partners, which is the highest leader in the entity being treated. Despite not having a personnel department, the growth of the company has been due to the ethics, honesty, discipline and responsibility of each and every one of the employees of said firm, which has given them a growing space in the market. The characteristics mentioned, are sought in all employees in the most meticulous way in order to continue with the image that the company has managed to spread among your current and potential customers.Recruitment of the human factor is carried out by the personnel office, and the selection process falls on the Board of Partners. The internal “hierarchy” of the company is very simple and not very complex, since all workers are in the vast majority of them accountants and those who don't, general service workers.
In general, we can observe that, despite not having such an important part for a company, such as the personnel department, the functions that it should perform in the best way are developed, divided between the personnel office and the Board of Partners.
In this way, we conclude that although an entity does not have an established personnel office, the important thing for the company is that the functions that correspond to it are carried out in the best way, for the optimal functioning of the organization.
EDUCATE EDITORS. Harvard Classics of Administration. Mexico. 1986. I take 1 p. 10
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