Acquiring and Managing Financial Resources.

Just as there are several organizational models for delivering extension services to the public, there are a number of ways to finance those services and to keep track of the money. …..(0)….B…. Poor financial management, on the other hand, often accompanies and contributes to failure.

The major financial concerns of an extension organization can be described rather simply:

· Extension organizations have too few financial resources, given the nature and size of their missions.

· Managers and other staff members do not know and apparently cannot find out how many resources are available for use in dealing with a particular problem or program activity.

· They do not know the costs of carrying out various activities or whether a particular approach is a cost-effective way to deliver programming.

· Money may be committed almost totally to salaries, leaving little to cover operating costs.

· Financial allocation decisions are made by people who are not in a position to know best how the money should be spent.

· Little is known about whether work is being carried out efficiently or what has been the impact of organization programs.

· Financial resources are wasted.

· Resources are misappropriated.

Most of what can go wrong in an extension organization when it comes to money is covered by one or more of the above problems. ……… (1)……..But more money may not always result in greater impact if the money is not well managed.

There may be little connection between quality of program delivery and an organization's system for managing money. A specialist's message getting through to a farmer does not totally depend on how much money is spent on the process. However, organizations that are effective tend to know how their money is being spent. A case can easily be made that sound financial management is the first step toward quality programming.

Obtaining financial resources. There is an almost universal reaction of managers when it comes to money, namely, they do not have enough of it. They need and want more.

Concept No. 1. Leaders are responsible for acquiring and maintaining resources for their organization. These efforts tend to be more successful when requests deal with issues of high national priority and when an explanation is provided as to how the additional resources will be used.

Extension organizations are supported financially from a variety of sources. Publically funded organizations receive support from public appropriations; contracts with other agencies, donors, or both; loans; gifts; income from sales; user fees.

Private extension organizations are financed by endowment income; private investment; income-producing activities; the same sources as public extension organizations.

……(2)…… Currently, there is interest in some countries in "privatizing" some functions - that is, shifting certain responsibilities (and the costs associated with them) to privately funded enterprises (NGOs) or directly to users.

……. (3)……..Obviously, the more sources of funding, the more complicated administration is, because most funding sources have their own expectations of outcomes, reporting requirements, and timetables.

Despite administrative complexity, managers often find that having more than one source of funding is advantageous. Several sources provide a hedge against adverse treatment by a single funding partner or source. Special funding sources often help the organization to focus on emerging, high priority concerns or to test new approaches. A practical goal might be to have a resource commitment from the principal funding partner (the most dependable source of continuing funding) that will maintain the "core" or basic structure of the organization (e.g., selected staff salaries and other expenses). …….(4)……..Temporary resources permit experimentation and the carrying out of special projects.

No single ideal ratio of core to total support can be applied everywhere. This is partly because organizations will define what is part of the core and what is left for special or temporary support differently. As a general rule, managers might reasonably seek something like an 80-20 split (core to soft resources).

Keeping track of financial resources. The function of management is to plan, organize, staff, lead, and control. Every one of these functions is influenced to a great degree by how much money there is. Managers and program staff simply cannot carry out their assigned responsibilities effectively without understanding their financial constraints.

Concept No. 2. Leaders of extension organizations are accountable for the financial resources assigned. It is incumbent upon them to establish workable systems that will enable staff members to know how many resources they have to carry out their work.

Managers need to have some means for knowing what is happening with respect to their financial resources if they are to make informed management decisions. The notion that leaders of extension organizations are accountable to funding partners is one of the reasons managers need to keep track of how money is spent. The organization will be expected to report how much money there was, how much was spent, what it was spent for, and how much is left.

This responsibility is carried out by installing and managing a financial accounting system. …….(5)…… .But regardless of how reports are produced and records maintained, they should be accurate and produced in a timely fashion so that staff can base their decisions on good information. A number of acceptable computer software programs are available to meet this accounting need. It is generally unnecessary for most organizations to spend time and resources designing and implementing a unique system.

A	But whether the extension effort is private or public, it is not uncommon for financial support to be provided from more than one source.
B	Sound financial management may be fundamental to success.
C	Depending on custom and regulations, extension organizations may receive support from any combination of the above.
D	Support for whatever is beyond the core might then come from the so-called softer resources or some combination of funding sources as described previously.
E	That system may well be automated at some point, but a manual system will serve most needs at the outset.
F	Managers may be inclined to say that their problems would be solved if they just had more money to work with. And having more money to use is certainly better than having too little.

SUMMARISING

TASK: Summarize the article with a plan drawn up. You have 10 minutes to prepare the task. Speak for up to 5 minutes.

Кучерова В.Н.

Человеческие ресурсы как фактор экономической эффективности предприятия

 

Та или иная организация труда связана с определенным содержанием труда и требованиями к квалификации работников, порождая специфические социальные проблемы и во многом определяя характер трудовых отношений на предприятии. Под влиянием Ф. Тейлора и Г.Форда сформировалась тейлористско -фордистская управленческая идеология, доминировавшая в управленческой практике до 70-х гг. прошлого века. Ее основу составляет жесткое разделение труда на творчески-организаторский и исполнительный. Данное разделение требовало жесткого авторитарного стиля управления. Тейлористско -фордистская организация труда породила ряд серьезных социальных проблем. Чрезвычайно бедное содержание труда, его монотонность, полная отчужденность от процесса принятия решений ознаменовали собой дегуманизацию труда.

Важные изменения в экономике развитых западных стран, связанные с переходом к постиндустриальному обществу, стали особенно ярко проявляться в последнюю четверть ХХ века. Необходимость коренной перестройки организации труда на предприятии обусловлена двумя группами факторов, которые условно можно назвать объективными, связанными с изменением внешней (конкурентной) среды предприятия и субъективными, связанными с изменением самого человека как субъекта труда. Современное состояние внешней среды предприятия можно охарактеризовать как гиперконкуренцию, приобретающую мировые масштабы. Это требует от предприятия гибкости: возможности быстро переключаться с одного товара или процесса на другой, и в короткие сроки уменьшать или увеличивать выпуск продукции. Меняется сама концепция фирмы. Если традиционно ее основной функцией считалось производство товаров, то теперь – производство знаний, ноу-хау, разработка новых технологий. Фирмы стремятся к максимальному использованию всего спектра способностей своих работников. Инновационная деятельность больше не является прерогативой отдельных людей или специального подразделения. Она охватывает все уровни и отделы предприятия. В результате меняется представление об уже устоявшихся научных категориях. Сегодня все чаще говорят о «человеческом капитале», работник сегодня – не простой исполнитель, а стратегический ресурс компании, основа ее конкурентоспособности. Основные изменения в организации труда на современном предприятии продиктованы необходимостью учитывать как внешние, так и внутренние аспекты деятельности, не только приоритеты потребителей, но и потребности и достоинства работников. Само предприятие уже не может с легкостью заменять одного работника другим, ибо именно индивидуальные способности составляющих его личностей служат залогом выживания предприятия и успеха на рынке. Результат этого – возрастающая зависимость компании от ее персонала. Неслучайно в последние годы возникла новая сфера деловых услуг – «охота за головами», связанная с переманиванием топ - менеджеров и высококлассных специалистов в компанию заказчика. Высококвалифицированный специалист стремится сотрудничать с компанией, продавая владельцам компании не столько свою способность к труду, сколько конкретные результаты интеллектуальной деятельности.

В целом, новые методы организации труда открывают более широкие возможности для трудового самовыражения работников, связывают их активность с конечными результатами работы предприятия, сообщают предпринимательскую мотивацию их деятельности. Это способствует интенсификации инновационных процессов, улучшению качества продукции, росту производительности труда и т.п. На предприятии уменьшается текучесть рабочей силы, количество жалоб.