International model. International accounting model: basic principles and features of accounting. Criteria for choosing a management model

The management model is a concept that is constantly changing, there are no constants here. This is understandable: new business formats appear and disappear with cosmic speed. And along with them is the transformation of all components of business life - from the fundamentals of ethics to communication technologies. The evolution of management thought against this background is an extremely interesting phenomenon. It needs to be closely monitored and, if possible, analyzed.

We propose to walk through various management models - remember what happened, fix what happened.

The trouble with wording and definitions

Today you can find a whole range of formulations of the basic management models - for every taste. They are united by cumbersomeness, pseudoscientific nature and absolute incomprehensibility. In the eyes darkens from the "theoretically built sets of representations" and "instructional statements." Please, before you one of the many masterpieces:

“The organization management model should be understood as a theoretically supported opinion: about the essence and fundamental principles of the management system; its effect on the managed object; about adaptation of the management system to changes in the surrounding world in such a way that the company would ensure the fulfillment of its goals, be viable and develop steadily ”.

Discrediting concepts

There is an explanation for this. The fact is that the "management model" is the most popular topic of numerous abstracts, term papers and articles for dissertation publications. There is a demand for topics, which means there is a crowd of management experts - giants of theoretical thought who earn money from it. These guys love to compete with each other in the novelty and dissimilarity of thoughts.

All this is sad: there is a discrediting of management concepts in the eyes of those who study. They do not have the experience to have an independent opinion and fence themselves off from the army of theoretical teachers.

We have different tasks with you. Let's try to figure it out in our own way. In short, the management model is the way and rules of the company's functioning. Now let's move on to the classification.

Choose from classical models of control systems

Don't be confused by the adjective "classic". These models have not gone anywhere, they live for themselves and are healthy. Moreover, the list below is well structured and will help you navigate the options presented and create new options to fit your needs. Management is creative, right? We bring to your attention only six models, some of them are completely new and fashionable. Go.

Linear-functional (reinforced concrete)

This management model is an unshakable function and hierarchical relationship between employees and departments. The charter and other normative documents are the main gods in such organizations. Rigorous implementation of everything "as it should be."

Many consider this model to be outdated and "Soviet" in spirit. “Nothing like that,” we will answer. It all depends on the specifics of the business and the contingent of performers. Aviation security services and aviation engineers, for example, function only according to this model. Air pilots, by the way, too. There is no other way in aviation. And many more where. You just need to think with your head, right?

Established or directive (vertical)

The directive model of management is a reduced-scale power vertical. Everything is decided by the chief above with the help of orders from top to bottom. Line managers usually have little real authority. With business processes, things are bad here: they are simply not defined due to a lack of local authority.

There is an encouraging feature here: an order received from above in line units begins to spread horizontally. In other words, within departments, the environment can be a little more democratic.

Where can such a format work? Again, there are many places. In a transitional crisis period. When changing the owner, for example. There are many businesses whose success rests on the shoulders of one person. This is neither bad nor good. Is it acceptable to you? Think.

Design model (constantly changing)

Project management models usually stand apart because project management itself changes in accordance with the stage of work or the solution of a specific problem. Everything is determined by precise time intervals - a wonderful disciplining factor. There are two types of design models:

Cascade option used more often. Everything is simple here: you can proceed to the next stage of work only when the previous one is completed.

Spiral model, in which the stages of the project are carried out in a logical sequence. This option is more advanced, with more freedom of action for the leader.

Choosing from new models of control systems

Matrix (hybrid)

And here is the hybrid control option. This is a mixture of a linear-functional (reinforced concrete) model in half with ... a design model (constantly changing). Here, performers fall under double subordination: the line chief and the project manager at the same time.

The model is extremely common. And if everything is well written, then it turns out to be an excellent tandem: bears administrative responsibility for human and other resources on the site. And the project manager is responsible for the timing and quality of the work. This is one of the most effective and sustainable models, by the way.

Service (buy and sell)

This model is rather a tribute to fashion. At least, this is how it seems on the territory of the post-Soviet space. Perhaps it will be better further, but so far it is difficult.

If you look at it, then this is the purchase of services in line departments by project managers. Payment for these services comes from the budget of the current project. It turns out that the project manager acts as a customer with money. Well, the functional manager performs and optimizes ... Here you need to get rid of stereotypes and review managerial responsibilities. The model itself is great.

Business Process Orientation Model (Second Hybrid)

It is very similar to matrix. The model combines three components: management, provisioning, and manufacturing, like any manufacturing business process. The line manager defines and empowers business process managers. And already in this "process" kind of work is carried out within the framework of the project.

Criteria for choosing a management model

Now let's get down to the list of criteria that will help you make the right choice:

vertical and their presence, strength and the ability to change if necessary;
ethics of relations and the type of communication between employees and management;
attitude to the concept of "responsibility" at the level of the entire organization and at personal levels;
general atmosphere in the company: trust, honest attitude to each other, etc .;
the degree of interest of employees in the success of the company, their awareness of the goals and mission (a real situation, not a motto learned on the run from the main page of the corporate website);
ability to respond to external changes, reaction style;
used types of motivation and incentives for employees.

The list goes on. The main thing is that the choice of a management model should be based on an honest analysis of the state of affairs in the company. The list of arguments for this or that model should look so that it would not be ashamed to show it, for example, at the plenary session of the Economic Forum in St. Petersburg. Then everything will be fine. An important choice, right?

Management models in the international interior

Management has always had a huge number of schools, directions and models. If we group them as much as possible and analyze the differences between them, two directions with an international flavor will stand out and one - the most advanced, let's call it “transatlantic”.

American model (rigid, almost reinforced concrete)

The efficiency of a company depends on internal factors such as process optimization, cost savings, risk management, etc. The goals and objectives are formulated as clearly as possible and are set for a long time. Strengthening of specialization, growth of production, unquestioning execution of orders from above. It didn’t seem to you that it reminds something ... The model is close in spirit to the reinforced concrete version, even with some Soviet bias ...

Japanese model (friendly anthill)

Of course, it was formed thanks to the national culture with its own nuances and peculiarities of the mentality. Many people still consider the Japanese model to be the most effective and harmonious of all. If you are one of them and dream of doing everything the same in your company, then ... you will not succeed. There are too many specifics beyond our control.

Lifetime hiring alone is worth it. Are you ready for this? The criteria for career advancement are age and seniority - ready again? The main principle of the Japanese management system is taking care of the enterprise as a whole. No individual innovations, employees are hardworking ants of a huge and friendly anthill.

The number of attempts to work according to the famous "kaizen" system goes to hundreds of thousands; a few years ago the Japanese model was the squeak of corporate fashion. No one has yet called a successful and truly effective implementation.

And now in Russian

When they talk about the Russian model of government, they mean the famous book by Alexander Prokhorov. This is a rather critical review and analysis of the peculiarities of management in Russian companies, in which the author comes to sad conclusions.

The Russian management model is capable of functioning only in two states, in which it constantly resides:

with urgent mobilization of resources for the immediate fulfillment of the goal.
Or complete calm - stability without any threats.

The marketing model is "transatlantic"

The model assumes an open and lively system in which the main element is an employee with ambitious plans for self-realization. The teams in such companies are united to a greater extent by common values, rather than job descriptions and hierarchy of subordination. Maximum flexibility and adaptability to changing conditions is another major factor in the company's development success. This approach is called situational.

The emphasis is not on saving resources, but on their competent distribution. Nobody is afraid of problems. On the contrary, they are carefully analyzed and described in order to then find options for their solution.

The model, of course, is excellent: relevant and very advanced. In order for everything to work out, you need to do a good job with the employees. In order not to be afraid of transformations and changes, they were ready for risk and wanted to move through life, and not sit in a cozy and warm swamp. So, first you need to attend to the formation of the dream team. It's not an easy business, to say nothing ...

By the way, the famous quality management models are similarly divided into American, Japanese and mixed European schools. All of them relate to the quality management system.

Other models

We went through the models of company management. For the sake of completeness, it is worth mentioning others like, for example, government models. This is an interesting section of management with an incredible history and analytical statistics. There are also classic and modern hybrid control options.

If we talk about models of corporate governance, then they are surprisingly divided along the same boundaries into:

Anglo-American with priority shareholder rights.
Continental with a pronounced "banking" power.
Asian with a fine-tuned industrial policy.

With all the specifics and special conditions of corporate law, corporate governance models are subject to changes over time.

The international accounting and reporting model is a "mixed" model that combines

anglo-American
continental

.

Main elements,
principles and rules
Anglo-American
accounting models
The main
elements,
principles,
regulations
continental
accounting models
"National"
IFRS
International accounting model
Figure 1 - International accounting model

The need to develop this model stems from the need for international accounting consistency, primarily in the interests of MNEs

and foreign
participants
international monetary
markets.

The international model is used

Eastern countries
Europe
Czech Republic
Countries of the former Soviet Socialist Republic

Ensuring the competitiveness of the products of these countries requires attracting a large amount of additional investment.

The main source of growth
investments are
direct foreign
investments. therefore
introduction of international
standards in the domestic
accounting practice is
most relevant
direction.

Active development of international economic and financial ties, growth of international trade and cross-border flows

During the existence of management, many foreign countries have accumulated significant information in the field of theory and practice of management in industry, agriculture, trade and other areas, taking into account their specific features.

This requires learning from lessons learned and using them. At the same time, the world experience in the formation of management models (and, above all, in Japan) shows that the mechanical transfer of management models from one socio-cultural environment to another is practically impossible. When creating your own management model, it is necessary to take into account the influence of such factors as the type of ownership, the form of government and the maturity of the existing market relations.

Of known interest is the study american model of management.American management allowed the United States to take a leading position among the countries of the Western world.

American management is based primarily on the teachings of the school of scientific management, at the origins of which was F. Taylor.

American management also absorbed the foundations of the classical school, the founder of which is Henri Fayol. She had a significant influence on the formation of all other directions in American management theory.

The transition from extensive to intensive methods of management in the 20-30s. demanded a search for new forms of management. Gradually, an understanding was formed that for the survival of capitalist production it is necessary to change the attitude towards the position of the worker in the enterprise, to develop new methods of motivation and cooperation between workers and entrepreneurs. The formation of a new concept called the “school of human relations” is associated with the name of the American sociologist and psychologist E. Mayo. This period in the development of American management theory is often called the era of "new beginnings" of a humanistic orientation.

The term "human resource management" originated in the 60s. American sociologist R.E. Miles in one of his works contrasted the model of "human relations" with the model of "human resources". The human resources model is viewed as a strategic one, contributing to the solution of the main goals of the organization. The “human resources” model is focused on the active position of the individual in the organization. Each person should be responsible for the results of his work, know the general goals of the organization and contribute to their achievement with his work. In turn, the organization should encourage the personal initiative of its employees through material incentives and promotions.

In an effort to express their increased attention to human resources, most American firms in the 60s and 70s. renamed human resources departments into human resources services, the role of which has grown significantly over the past two decades. Modern American management is based on three historical premises:

Market presence;

Industrial way of organizing production;

Corporation as the main form of entrepreneurship.

Corporations have the status of a legal entity, and their shareholders are entitled to a share of the profits, distributed in proportion to the number of shares they own. Corporations replaced small enterprises in which all property belonged to the owners of capital, and they completely controlled the activities of the workers.

In the view of management theorists, the creation of corporations entailed the separation of ownership from control over its disposal, i.e. from the authorities. The real power to run the corporation passed to its board and managers (specialists in the field of organization and production management). In the model of American management, the corporation is still the main structural unit.

American corporations widely use strategic management in their activities.

The content of strategic management consists, firstly, in the development of a long-term strategy necessary to win the competition, and, secondly, in the implementation of management in real time. The developed strategy of the corporation subsequently turns into current production and economic plans to be implemented in practice.

Strategic management requires the creation of an organizational strategic structure, which includes a strategic development department at the highest level of management and strategic business centers (SCC). Each SCC unites several production units of the company that produce the same type of products that require identical resources and technologies and have common competitors. SCC are responsible for the timely development of competitive products and their sales, the formation of a production program for the release of products according to the nomenclature.

The most important component of corporate planning is strategic planning. It restrains the desire of managers to obtain maximum current profit at the expense of solving long-term tasks, orients them to anticipate future changes in the external environment. Allows you to set reasonable priorities for resource allocation.

In the 60s. XX century. the demands of corporate employees to improve their socio-economic situation have become more insistent. In parallel with this, many management theorists have come to the conviction that a number of organizations are failing to achieve their goals because they ignore the contradictions of the rapidly changing social environment. The consequence of this situation was the emergence of the doctrine of "industrial democracy" ("democracy in the workplace"), associated with the involvement of non-professionals in management, both the enterprise itself and consumers of goods and services, intermediaries, etc. Some American authors call this the "third revolution" in governance.

Currently, four main forms of attracting workers to management have spread in the United States.

1. Participation of workers in the management of labor and product quality at the workshop level.

4. Creation of work councils (joint committees) of workers and managers.

5. Development of profit sharing systems.

6. Bringing workers' representatives to corporate boards of directors.

In the 60s. in the United States, brigade methods of labor organization became widespread, in the 70s. - quality control circles, the idea of \u200b\u200bwhich belongs to the Americans. However, for the first time, quality control circles were introduced in Japan.

To reduce the resistance of workers to organizational changes taking place in corporations, programs are being developed to improve the "quality of working life", with the help of which the employees of the corporation are involved in developing a strategy for its development, discussing issues of rationalizing production, solving various external and internal problems.

A manager cannot be a “universal genius”. The American practice of recruiting executives places the main emphasis on good organizational skills, and not on specialist knowledge.

Of considerable interest and japanese management model.Over the past two decades, Japan has taken a leading position in the world market. One of the main reasons for this is the human-centered management model she uses. During the period of historical development in Japan, certain methods of labor and behavior have developed, corresponding to specific features of the national character.

The Japanese consider their human resources to be the main wealth of the country. The Japanese economic system is based on the historical tradition of group cohesion and the innate aspiration of the Japanese to create high quality products.

Economy and frugality are the hallmarks of the Japanese character. The demands of economy and frugality are directly related to the production of high quality products.

The essence of Japanese management is the management of people. At the same time, the Japanese consider not one person (person) as Americans, but a group of people. In addition, Japan has developed a tradition of obeying an older person, whose position is approved by the group.

It is known that human behavior is determined by his needs. At the same time, the Japanese put social needs above others (belonging to a social group, an employee's place in a group, respect of others). Therefore, they perceive remuneration for work through the prism of social needs, although recently Japanese management has absorbed the concepts of American management, focused on the psychology of the individual.

The Japanese worship labor. They are often referred to as "workaholics". Labor comes first in the hierarchy of values \u200b\u200bof the Japanese people. The Japanese are satisfied with a job well done. Therefore, they agree to endure tough discipline, great stress and overtime.

The Japanese management model is focused on the "social person". The "social person" has a specific system of incentives and motives. Incentives include wages, working conditions, leadership style, interpersonal relationships between employees. The motives for work are the employee's labor success, recognition of his merits, career growth, professional development, and a creative approach.

The Japanese take into account the current situation and adapt to it. Unlike workers in other countries, the Japanese do not strive to unconditionally follow rules, instructions and promises. From their point of view, the behavior of the manager and his decision-making depends entirely on the situation.

Japan has historically had equal pay for labor. With this in mind, a system of remuneration of employees for seniority has been developed.

The strongest motivator in Japan is the “corporate spirit” of the firm, which means merging with the firm and loyalty to its ideals. The “corporate spirit” of the firm is based on group psychology, placing the interests of the group above the personal interests of individual employees.

Each Japanese firm consists of many groups. Each has seniors and juniors, who differ in age, seniority and experience. The younger ones unconditionally accept the authority of the elders, show them respect, obey them. The groups are focused on the goals and objectives of the firm. At the same time, the Japanese understands that he is working for the group and for himself.

The Japanese closely monitor their position in the group. They are sensitive to changes in the place of each person in the group and try not to cross the boundaries delineated for each of them.

Large Japanese firms are characterized by a "lifetime employment" system. It is very beneficial for both entrepreneurs and employees. Entrepreneurs acquire loyal and dedicated employees who are ready to work for the good of the firm with the greatest impact. Workers hired for life by the firm experience a deep sense of satisfaction that they have received recognition for their ability, education and training. The employee gains confidence in the future. Employees are imbued with feelings of gratitude and affection towards the firm that hired them. In this regard, the Japanese system of "lifetime employment" should be seen as a powerful motivational tool.

The “life-long employment” system is closely intertwined with the “seniority” pay system. The amount of wages directly depends on the continuous length of service. The remuneration system is subject to the requirements of the principle of equalization and has very little differentiation.

The system of remuneration for work “according to the length of service” has a significant impact on the system of “promotion by seniority” (“the system of signorism”). When an employee is promoted to a managerial position, preference is given to age and length of service. In recent years, education has become increasingly important.

Many Japanese firms are characterized by personnel rotation, which means that personnel are retrained in new specialties approximately every 3-5 years.

Quality management is central to the operational management of Japanese management. The movement for quality was first expressed in the form of a struggle for the defect-freeness of manufactured products, and then resulted in a powerful quality management system.

The Japanese product quality management system is based on the concept of “total” quality control within the company, which has acquired the status of religion. Quality control covers all stages of production. All employees of the company are involved in the control system.

In all spheres of the Japanese economy, quality groups (circles) are currently operating, in which, in addition to workers, foremen and engineers are included. Quality groups (circles) solve all problems, from technological to socio-psychological.

Table 1 provides a comparison of the Japanese and American management models, allowing to highlight the advantages and disadvantages of each of them.

Three main management models are used in the world: Japanese, American and European. All national management models are based on common principles and trends, but at the same time they have cardinal differences. To one degree or another, each management model has positive qualities that differ from others. management, as well as negative ones that exist due to national characteristics and traditions. This is not to say that American management is more effective than Japanese or European, and vice versa. Each system is actively developing, acquiring the best features of other models and getting rid of ineffective features.

The American system of government, or American management, is considered the first in the order of occurrence. During the rise of the United States as a global economic hegemon in the late 19th and early 20th centuries, the American model of government took shape. It is based on the principles of the classical direction in management, formulated by Henri Fayol, known as the founder of the administrative school of management. Among the basic principles of management according to Fayol are:

division of labor;
balance between power and responsibility for it;
discipline;
one-man management;
incentives in the form of rewards, and so on.

Over the past century, the American model of government has significantly departed from the classical scheme, having absorbed the features of other schools of government, and also transformed under the influence of geopolitical changes. General globalization and the associated internationalization of business also have a great impact on American management, forcing it to change for the characteristics of different countries and cultures.

The American approach to business management was strongly influenced by the peculiarities of the formation of the nation. A huge flow of immigrants from Western Europe brought with it cultural and religious traditions, which also influenced the formation of the management model. For the most part, people with an adventurous streak, ready for drastic changes, agreed to resettlement to America. ... At the same time, they were driven by the desire for self-expression and the search for a new life. Another category of immigrants were poor peasants and workers from Western Europe, who had nothing to lose at home. They also counted on getting rich soon.

To achieve the desired goals, certain qualities were needed, namely: activity, the desire for self-development and faith only in one's own strength. For many years, the striving for quick enrichment at the expense of their own volitional qualities and knowledge has become the main motivation in any field of activity on the continent.

The American model of management is based on such personal qualities as optimism, self-confidence and self-confidence, sociability, a sense of individualism and ambition. In addition, Americans have high mobility in their genes. Frequent job changes are not considered a negative quality here, in contrast to the same Japan, where a lifetime commitment to the company is welcomed.

An equally important component of the American management style, in addition to the personal qualities of employees, is adherence to the written rules and regulations. No personal agreements and obligations, only the letter of the law expressed in job duties, contracts and instructions. General distrust, including in partners and colleagues in , is closely related to the legal way of thinking and approach to any business, and not only in business.

American management works primarily not with employees, but with every individual. The manager's approach to the employees of the company is extremely individual and is based on the ambition of the subordinate, as well as on personal abilities. All management decisions are made solely taking into account the personal qualities of each of the employees, the approach to promotion and promotion is individual.

The work of each manager is aimed primarily not at achieving the company's success, but at satisfying his own ego. Naturally, all this is connected with the success of the company, it cannot be otherwise.

Principles of American Governance

American management is guided by a set of principles and approaches to management, the general features of which are given below:

individuality in decision making and responsibility for it;
orientation to work with an individual, not a team;
delegation of authority;
exclusively business relationship;
individual control along the vertical of power;
fast career growth based on personal achievements in work;
when hiring, exclusively business qualities have priority;
short-term contracts;
wages directly depend on the individual performance indicators of each;
narrowly focused specialization;
minimum training costs (this is everyone's business);
low social guarantees.

The characteristic features of the American management system are:

excess of personal interest in working on a collective result;
lack of a team, an atmosphere of general distrust;
the basis of vertical relations is the contract;
the main quality of a leader is high professionalism, striving for profit and personal gain;
written rule takes precedence over oral tasks.

Since the mid-20th century, the concept of strategic planning has appeared in the American management system, which at the first stage of its formation implied a clear division of markets and tasks between the structural divisions of the corporation. Later, the tasks of strategic planning changed and became focused on assessing certain areas of activity, taking into account their future prospects. Planning is fundamentally focused on financial performance, with no attention to the human factor.

do not care about their employees, while the latter are not particularly dependent on a particular employer. High turnover rates are common in many American companies. It is not difficult for an employee to move to work in another company located in another city or even state. Practicing short-term hiring of an employee and his immediate dismissal for miscalculations in work or poor performance. The exact opposite is the Japanese management model, in which it is the commitment to one's company that is valued above all else.

Due to the high level of automation and mechanization of labor, when production does not depend on the worker, hourly wages are practiced. At the same time, the minimum rate is regulated at the legislative level. Management determines average wages based on industry and geographic averages. The maximum salary also depends on the standard of living in a particular area and the qualifications of each employee.

There is a practice of increasing wages according to the annual results of each activity, naturally in the case of positive dynamics. It is assessed by the leader based on characteristics from immediate superiors.

The bonus system works only towards top management based on performance for a certain period. The rest of the employees are motivated to develop by career advancement and related material incentives.

For the most part, wages in the American management model do not have a motivational component and are inflexible. Basically, work with personnel is associated with stimulating top management, creating his interest in the prosperity of the company. Also in the priority are highly focused highly paid specialists, investments in which, along with top management, are most justified.

Recently, since the end of the last century, many companies have changed their approach to personnel policy. American management has adopted a lot from other management systems, mostly from the Japanese. In particular, this is teamwork, rejection of narrow-profile specialists, social and psychological motivation of work (commitment to one company).

Despite some shortcomings, American governance has proven its viability in practice. American companies at the top of various ratings and American brands known all over the world are prime examples of this.

LIST OF USED SOURCES ……………… ..... 16

INTRODUCTION

Throughout the history of management, many foreign countries have accumulated significant information in the field of theory and practice of management in industry, agriculture, trade and others, taking into account their specific characteristics. Unfortunately, our domestic science of management developed independently and separately, often ignoring the foreign experience of the art of management. For many decades, our country was dominated by the administrative-command system of management, which focused its efforts mainly on criticizing foreign management experience.

However, the experience of doing business and implementing management is rich, often ambiguous and very useful for studying those who have set foot on the path of management. Relevance lies in the fact that the creation of your own management model requires, on the one hand, the study of everything valuable that is contained in foreign theory and practice (but not thoughtlessly transferring it to domestic soil), and on the other hand, the use of its best achievements in our activities.

purposecontrol work - to study the basic models of management, for this, the following tasks: to consider foreign models of management and modern Russian management.

Research object are management models.

Research subject - the main features and elements of each model.

The main foreign management models are most accessible and fully considered by M.Kh. Mescon, M. Albert and F. Hedouri in Fundamentals of Management. In the textbook of I.I. Semenova "History of Management" tells about the historical prerequisites for the creation of modern management models. A.B. Bakhur, in his article "Peculiarities of National Management", analyzed the properties of the Russian management model.

1 FOREIGN MANAGEMENT MODELS

The structure of management of a corporation (joint stock company) in a particular country is determined by several factors: legislation and various regulations governing the rights and obligations of all parties involved; the de facto established governance structure in a given country; the charter of each joint stock company.

There is no general management theory suitable for all times and peoples - there are only general management principles that give rise to Japanese, American, French or German management systems with their own unique features, since they take into account certain national values, features of national psychology, mentality, etc. etc.

At the same time, it is necessary to understand that you cannot just take one of the models and apply it in another country. The process of forming a certain management model is dynamic: the corporate governance structure always meets the conditions and characteristics of a particular country.

American model of management... The American model is used in corporations in the UK, USA, Australia, New Zealand, Canada, and some other countries. It is characterized by the presence of individual shareholders and an ever-growing number of independent, ie, non-corporate shareholders (they are called “external” shareholders or “outsiders”), as well as a clearly developed legislative framework that defines the rights and obligations of three key participants: managers, directors and shareholders.

Management as a science, a scientific discipline originated in the United States at the beginning of the 20th century. The American engineer and researcher F. Taylor (1856 - 1915) is rightfully considered the founder of management science. The system of labor organization and management relations proposed by him caused an "organizational revolution" in the sphere of production and its management.

In the 20-30s of our century, a school of human relations was born, the focus of which is on a person. The emergence of the doctrine of "human relations" is usually associated with the names of American scientists E. Mayo and F. Rotlisberger, who are known for their research in the field of sociology of industrial relations.

The term "human resource management" originated in the 60s. The “human resources” model is viewed as strategic and focused on the active position of the individual in the organization. Each person should be responsible for the results of his work and contribute to their achievement. In turn, the organization must reward its employees.

Modern American management is based on three historical premises: the presence of a market; industrial way of organizing production; corporation as the main form of entrepreneurship.

Corporations have the status of a legal entity, and their shareholders are entitled to a share of the profits, distributed in proportion to the number of shares they own. Corporations replaced small businesses in which all property belonged to the owners of the capital, and they completely controlled the activities of the workers.

According to management theorists, the creation of corporations entailed the separation of property from control over its disposal, that is, from power. The real power to run the corporation passed to its board and managers. In the model of American management, the corporation is still the main structural unit.

American corporations widely use strategic management in their activities, which consists in developing a long-term strategy and in real-time management.

At present, four main forms of attracting workers to management have become widespread in the United States: workers' participation in the management of labor and product quality at the workshop level; creation of work councils (joint committees) of workers and managers; development of profit sharing systems; attracting workers' representatives to corporate boards of directors.

American scientists continue to pose and develop real management problems. The American practice of recruiting executives places the main emphasis on good organizational skills, rather than on specialist knowledge.

Japanese model of management. The Japanese management system is recognized as the most effective all over the world and the main reason for its success is the ability to work with people. The Japanese consider their human resources to be the main wealth of the country.

In recent years, interest in Japanese forms and methods of management has been growing all over the world. the rapid successful development of the economy of this country allowed it to take a leading position in the world.

The Japanese system of government developed partly under the influence of local traditions, partly as a result of the American occupation after World War II, and partly as a reaction to the need to combat poverty and devastation after the war.

Japanese management constantly uses the most useful management concepts of Western countries, their methods and techniques, adapting them to their national characteristics, thereby preserving and strengthening their values \u200b\u200band contributing to the establishment of a special style of thinking and methods inherent only to Japanese managers.

The essence of Japanese management is the management of people. The Japanese model is based on the philosophy of “we are all one family”, therefore the most important task of Japanese managers is to establish normal relations with workers, to form an understanding that workers and managers are one family. Companies that have done this have been the most successful. In addition, Japan has developed a tradition of obeying an older person, whose position is approved by the group.

Japanese management, based on collectivism, used all the moral and psychological levers of influence on the individual. First of all, it is a sense of duty to the team, which in the Japanese mentality is almost identical to the feeling of shame.

The main features of the Japanese control system are determined by a number of concepts that are absent in the American model. The most important of these are the life-long employment system and the collective decision-making process. Another important feature of Japanese management is the concept of lifelong learning. The Japanese believe that continuous learning leads to continuous improvement in skill. Each person can improve their performance through continuous learning.

One of the hallmarks of Japanese governance is the management of human resources. Japanese corporations manage their employees so that they work as efficiently as possible. The Japanese worship labor. They are often referred to as "workaholics". Labor comes first in the hierarchy of values \u200b\u200bof the Japanese people.

The Japanese management model is focused on the "social person" who has a specific system of incentives and motives. The formula “the company is people” is a sincere conviction of employers. Japanese managers instill in their employees not only technical skills, but also moral and ethical values.

The strongest motivator in Japan is the “corporate spirit” of the firm, which means merging with the firm and loyalty to its ideals. The “corporate spirit” of the firm is based on group psychology, which puts the interests of the group above the personal interests of individual employees, since the firm must function as one cohesive team. Thus, management always thinks from the position of the group.

Quality management is central to the operational management of Japanese management. Quality control covers all stages of production. All employees of the company are involved in the control system. In all spheres of the Japanese economy, there are currently groups (circles) of quality that solve all problems, from technological to socio-psychological.

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