مجلة بحوث الإدارة والاقتصاد
Volume 5, Numéro 3, Pages 459-473
2023-09-10
Performance Measurement And Management By And For Indicators In Middle Management
Authors : Chilegue Rabah . Chaami Amine . Guettoufi Yacine .
Abstract
Abstract: This study aims to identify the performance indicators that can be used to analyze the actual cost performance of the employee recruitment and qualification program. The study was conducted at the Algerian Telecom Company in Aflou city, and information and data were collected from the departments of human resources and accounting. Among the most important results that were obtained is that Leaders in the organization demonstrated a great desire to learn how to analyze the actual cost performance of an employee recruitment and qualification program. According to the company's direct official, a large part of the budget is allocated to this program, but there is a clear absence of the process of measuring and tracking the method of spending, In the event that there is a measurement and tracking of the spending method, it will be done after the completion of the implementation of the program, That is, there is no opportunity to correct the situation, or address deficiencies in the spending method. Through cost performance analysis, the project manager in general and the human resource department manager in particular can measure the extent of deviation that has occurred between the budget allocated for work performed and the actual cost of work performed, after arriving at these results, the direct supervisor can predict the size of the future costs of the remaining work and the total costs.
Keywords
Employment of workers; Qualification of workers; Cost; Performance indicators; cost performance.
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