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. It 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 foundations of ethics to communication technologies. The evolution of managerial thought against this background is an extremely interesting phenomenon. It needs to be closely monitored and, if possible, analyzed.

We suggest going through various management models - remembering what happened, fixing what has become.

The trouble with wording and definitions

Today you can find a whole fan of formulations of the main management models - for every taste. They are united by bulkiness, pseudo-science and absolute incomprehensibility. The eyes darken from "theoretically built sets of ideas" and "instructive statements." Please, before you is one of the many masterpieces:

“The organization management model should be understood as a theoretically supported opinion: about the essence and fundamental principles control systems; about its impact on the managed object; about adapting the management system to changes in the surrounding world in such a way that the company ensures the fulfillment of its goals, is viable and steadily developing.”

Discrediting concepts

There is an explanation for this. The fact is that the “management model” is the most popular topic of numerous essays, 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 on this. These guys like to compete with each other in novelty and dissimilarity of thoughts.

All this is sad: management concepts are being discredited 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 other tasks. Let's try to figure it out in our own way. In short, the management model is the way and rules for the functioning of the company. Now let's move on to classification.

We choose from classical models of control systems

Don't let the adjective "classic" fool you. These models have not gone away, they live and live well. Moreover, the list below is well structured and will help you navigate the options presented and create new options for your needs. Management is a creative occupation, right? We bring to your attention only six models, some of them are quite new and fashionable. Go.

Linear-functional (reinforced concrete)

This model management are immutable functions and hierarchical links between employees and departments. Charter and others regulations- these are the main gods in such organizations. Strict execution of everything "as expected".

Many consider this model outdated and "Soviet" in spirit.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

Regular or directive (vertical)

The directive management model is a power vertical in a reduced size. Everything is decided by the boss at the top with the help of orders from top to bottom. Line managers usually have little real authority. Things are bad here with business processes: they are simply not defined due to a lack of local authority.

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

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

Design model (constantly changing)

Project management models usually stand apart because project management itself changes according to the stage of work or the solution of a particular problem. Everything is determined by precise periods of time - 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 fully completed.

spiral model, in which project steps are performed in a logical sequence. This option is more advanced, with more freedom of action for the leader.

Choose 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, the performers fall under double subordination: the line chief and the project manager at the same time.

The model is extremely widespread. And if everything is well spelled out, then it turns out an excellent tandem: bears administrative responsibility for human and other resources on the site. A project manager is responsible for the timing and quality of work. This is one of the most efficient 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 in the territory of the post-Soviet space. Perhaps it will get better, but so far it is difficult.

If you look, 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 project manager acts as a customer with money. Well, the functional manager performs and optimizes ... Here you need to get rid of stereotypes and reconsider managerial responsibilities. The model itself is great.

Business process orientation model (second hybrid)

Very similar to matrix. The model combines three components: management, provision and production, like any production business process. The line manager defines and empowers business process managers. And already in such a “process” form, work is carried out within the framework of the project.

Criteria for choosing a management model

Now let's proceed 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 type of communication between employees and superiors;
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 towards each other, etc.;
the degree of interest of employees in the success of the company, their awareness of the goals and mission (the real situation, and not the motto learned on the run from the main page of the corporate website);
ability to respond to external changes, reaction style;
applied types of motivation and stimulation of employees.

The list goes on. The main thing is that the choice of 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 embarrassing to show it, for example, at the plenary session of the Economic Forum in St. Petersburg. That's when everything will be fine. It's an important choice, right?

Management models in the international interior

There has always been a huge number of schools, directions and models in management. 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 is the most advanced, let's call it "transatlantic".

American model (rigid, almost reinforced concrete)

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

Japanese model (friendly anthill)

Of course, it was formed thanks to national culture with its own nuances and peculiarities of mentality. Many still consider the Japanese model the most effective and harmonious of all existing ones. 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.

One only lifetime hiring of employees is worth something. Are you ready for this? The criteria for career advancement are age and experience - are you ready again? The main principle of the Japanese management system is concern for the enterprise as a whole. No individual innovations, employees are hardworking ants of a huge and friendly anthill.

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

And now in Russian

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

The Russian management model is able to function only in two states in which it constantly resides:

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

Marketing model - "transatlantic"

The model assumes an open and live system in which the main element is an employee with ambitious plans for self-realization. Teams in such companies are united to a greater extent by common values, and not job descriptions and hierarchy of command. Maximum flexibility and adaptability to changing conditions is another the most important factor company 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 work well with your employees. In order not to be afraid of transformations and changes, they were ready to take risks 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 a dream team. It's not easy, to say the least...

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

Other models

We have gone through the models of company management. To complete the picture, others should be mentioned. For example, models government controlled. This is an interesting section of management with incredible story and analytical statistics. There are also classic and modern hybrid control options.

Speaking of models corporate governance, then they are surprisingly divided along the same boundaries into:

Anglo-American with priority rights of shareholders.
Continental with a pronounced "banking" power.
Asian with a well-adjusted fine industrial policy.

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

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

Anglo-American
continental

.

Essential elements,
principles and rules
Anglo-American
accounting models
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
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. That's why
introduction of international
standards in the domestic
accounting practice is
most relevant
direction.

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

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

This requires studying the accumulated experience and using it. At the same time, the world experience in the formation of management models (and, above all, 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 particular interest is the study American model of management. American management has 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 stood F. Taylor.

American management also absorbed the foundations of the classical school, founded by Henri Fayol. It had a significant impact on the formation of all other areas in American management theory.

The transition from extensive to intensive methods of management in the 20-30s. demanded a search for new forms of governance. Gradually, an understanding emerged 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. Formation new concept, called the "school of human relations", is associated with the name of the American sociologist and psychologist E. Mayo. Often this period of development of American management theory is called the era of "new beginnings" of a humanistic orientation.

The term "human resource management" arose in the 60s. American sociologist R.E. Miles, in one of his works, contrasted the model of "human relations" with the model " human resources". The model "human resources" is considered as strategic, contributing to the solution of the main goals of the organization. The human resources model focuses on active position individuals in the organization. Each person must be responsible for the results of his work, to know common goals organizations and contribute to their achievement. In turn, the organization should encourage the personal initiative of its employees through financial incentives and promotions.

In an effort to express their increased attention to human resources, most American firms in the 60-70s. renamed personnel departments into human resources services, the role of which has grown markedly in the last two decades. 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 business.

Corporations have a status legal entity, and their shareholders - the right to a portion 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 workers.

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

American corporations widely use in their activities strategic management.

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

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

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

In the 60s. 20th century the demands of corporate employees to improve their socio-economic situation became more and more insistent. In parallel with this, many management theorists have come to the conclusion that a number of organizations do not achieve their goals due to ignoring the contradictions of a rapidly changing social environment. The consequence of the current situation was the emergence of the doctrine of "industrial democracy" ("democracy in the workplace"), associated with the involvement in the management of non-professionals, both the enterprise itself and consumers of goods and services, intermediaries, etc. Some American authors call this the "third revolution" in management.

At present, four main forms of involving workers in management have become widespread in the United States.

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

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

5. Development of profit sharing systems.

6. Involvement of workers' representatives on the boards of directors of corporations.

In the 60s. in the United States, brigade methods of organizing labor were widely used, in the 70s. - circles of quality control, the idea of which belongs to the Americans. However, for the first time, quality control circles began to be used 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 employees of a corporation are involved in developing a strategy for its development, discussing issues of rationalizing production, and solving various external and internal problems.

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

Of considerable interest is 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 its human-centered management model. During the period of historical development in Japan, certain methods of work and behavior have developed that correspond to the 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 historically established traditions of group cohesion and the innate aspiration of the Japanese to create high-quality products.

Economy and frugality are hallmarks of the Japanese character. The requirements of economy and thrift 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 do not consider one person (personality), like Americans, but a group of people. In addition, Japan has developed a tradition of submission to the elder, whose position is approved by the group.

It is known that human behavior is determined by its needs. At the same time, the Japanese put social needs above others (belonging to social group, the place of the worker in the group, the 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 hard work. They are often referred to as "workaholics". In the hierarchy of values of the Japanese people, work comes first. The Japanese are satisfied with a job well done. Therefore, they are willing to endure strict discipline, great tension and overtime work.

The Japanese management model is focused on the "social person". A "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 labor successes of the employee, recognition of his merits, career growth, professional development, creativity.

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

Japan is historically characterized by egalitarian remuneration for work. With this in mind, a system of remuneration of employees by length of service has been developed.

Every Japanese firm is made up of many groups. In each there are seniors and juniors, who differ in age, seniority and experience. The younger unconditionally perceive the authority of the elders, respect them, obey them. Groups are focused on the goals and objectives of the firm. At the same time, the Japanese understands that he works for the group and for himself.

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

For large Japanese firms, a system of "lifetime employment" is characteristic. It is very beneficial for both entrepreneurs and employees. Entrepreneurs acquire loyal and dedicated employees who are ready to work for the benefit of the company with the greatest return. Employees hired "for life" by the firm experience a deep sense of satisfaction from the fact that they have received recognition for their abilities, education and level of training. The employee has confidence in the future. To the firm that hired them, employees are imbued with feelings of gratitude and affection. In this regard, the Japanese system of "lifetime employment" should be considered as a powerful means of motivational influence.

The system of "lifetime employment" is closely intertwined with the system of payment for work "by seniority". Size wages depends directly on continuous experience work. The wage system is subject to the requirements of the principle of equalization and has a very slight differentiation.

The system of payment for work "by seniority" has a significant impact on the system of "advancement by seniority" ("system of seniority"). When an employee is promoted to leadership position preference is given to age and work experience. In recent years, education has become increasingly important.

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

Central location in operational management Japanese management takes quality management. The movement for quality was first expressed in the form of a struggle for the absence of defects in manufactured products, and then resulted in a powerful quality management system.

The basis of the Japanese product quality management system is the concept of "total" quality control within the company, which has acquired the status of a 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) currently operate, which, in addition to workers, include craftsmen and engineers. Groups (circles) of quality solve all problems, ranging from technological to socio-psychological.

In table. 1 gives a comparison of the Japanese and American management models, which makes it possible to highlight the advantages and disadvantages of each of them.

There are three main management models 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 fundamental differences. In one way or another, each management model has positive qualities, different from others management, as well as negative, existing due to national characteristics and traditions. It cannot be said 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 management, or American management, is considered the first in order of occurrence. During the rise of the United States as the world's economic hegemon in the late 19th and early 20th centuries, the American model of governance emerged. 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;
unity of command;
incentives in the form of rewards and so on.

The American management model over the past century has significantly departed from the classical scheme, incorporating the features of other management schools, as well as being transformed under the influence of geopolitical changes. General globalization and the internationalization of business associated with it also have a great impact on American management, forcing it to change according to the characteristics different countries and cultures.

The American approach to business management was formed under the great influence of the peculiarities of the formation of the nation. A huge flow of immigrants from Western Europe brought with them 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 resettle in America. . At the same time, they were driven by the desire for self-expression and the search for a new life. Another category of migrants were poor peasants and workers from Western European countries who had nothing to lose in their homeland. They also counted on getting rich soon.

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

The American management model 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, unlike Japan, where lifelong commitment to one's company is welcomed.

An equally important component american style Management, in addition to the personal qualities of employees, is a commitment to written rules and instructions. No personal agreements and obligations, only the letter of the law, expressed in official duties, contracts and instructions. General distrust, including 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 company's employees is exclusively individual and is based on the ambition of the subordinate, as well as on personal abilities. Everything management decisions are accepted solely taking into account the personal qualities of each of the employees, the approach to promotion and promotion through the ranks is individual.

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

Principles of American Management

American management is guided by a set of principles and approaches to management, common features which are listed below:

individuality in decision-making and responsibility for it;
focus on working with the individual, not the team;
delegation of authority;
exclusively business relationship;
individual control along the vertical of power;
fast career based on personal achievement in labor activity;
when hiring, priority is given exclusively to business qualities;
short term contracts;
remuneration directly depends on the individual performance of each;
narrow specialization;
minimum costs for training (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;
contract is at the heart of vertical relations;
the main qualities of a leader are high professionalism, the desire for profit and personal gain;
written rule takes precedence over oral tasks.

Since the middle of the 20th century, the concept of strategic planning, which at the first stage of its formation implied a clear division of markets and tasks between structural divisions corporations. Later, the tasks of strategic planning changed and became focused on assessing certain areas of activity, taking into account their future prospects. Planning is basically aimed at financial indicators and no attention is paid to the human factor.

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

In connection with the high level of automation and mechanization of labor, when output does not depend on the worker, time wages are practiced. At the same time, the minimum rate is regulated at the legislative level. The company's management determines average wages based on industry and geographic averages. The maximum wage also depends on the standard of living in a particular area and the qualifications of each worker.

There is an increase in wages based on the annual performance of each, of course, in the case of positive dynamics. Evaluates her head based on the characteristics of the immediate superiors.

The bonus system works only in the direction of top management based on the results of activities for a certain period. For other employees, the motivation for development is career advancement and related financial incentives.

For the most part, remuneration in the American management model does not have a motivational component and is characterized by inflexibility. Basically, work with personnel is connected with stimulating top management, creating an interest in the prosperity of the company. Also narrowly 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 adopted a lot from other management systems, to a greater extent from the Japanese. In particular, this is team work, the rejection of highly specialized specialists, the socio-psychological motivation of work (commitment to one company).

Despite some shortcomings, American management has proved its viability in practice. A striking example of this are American companies at the top of various ratings and American brands known all over the world.

LIST OF USED SOURCES……………….....16

INTRODUCTION

Over the entire history of 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 others, taking into account their specific features. Unfortunately, our domestic management science has developed independently and separately, often ignoring foreign experience in the art of management. For many decades, our country was dominated by an administrative-command system of government, which directed its efforts mainly to criticize foreign experience management.

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

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

Object of study are management models.

Subject of research- 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 I.I. Semenova "History of Management" tells about the historical prerequisites for the creation of modern management models. A.B. Bakhur in the article "Peculiarities of National Management" analyzed the properties of the Russian management model.

1 FOREIGN MODELS OF MANAGEMENT

The management structure 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 actual structure of governance in a given country; charter of each joint-stock company.

There is no general theory of management suitable for all times and peoples - there is only general principles management systems 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.

At the same time, it is necessary to understand that one cannot simply 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 management model. 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-increasing number of independent, i.e. not related to the corporation shareholders (they are called "outside" shareholders or "outsiders"), as well as a well-defined 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 considered to be the founder of management science. The system of labor organization and managerial relations proposed by him caused an "organizational revolution" in the sphere of production and management.

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

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

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

Corporations have the status of a legal entity, and their shareholders - the right to a portion 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 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 and at present, the corporation is the main structural unit.

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

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

American scientists continue to pose and develop real problems of management. The American practice of selecting executives places the main emphasis on good organizational skills, and not on the knowledge of a specialist.

Japanese management model. The Japanese management system is recognized as the most effective in 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. rapid successful development economy of this country has 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 the Second World War, and partly in response to the need to combat poverty and devastation after the war.

Japanese management constantly uses the most useful management concepts Western countries, their methods and techniques, adapting them to their national characteristics, thereby preserving and strengthening their values and 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 “we are all one family” philosophy, so the most important task for Japanese managers is to establish normal relations with employees, to form an understanding that workers and managers are one family. Companies that have managed to do this have been the most successful. In addition, Japan has developed a tradition of submission to the elder, 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, this is a sense of duty to the team, which in the Japanese mentality is almost identical to a sense of shame.

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

One of the distinguishing features of Japanese management is the management labor resources. Japanese corporations manage their employees in such a way that the latter work as efficiently as possible. The Japanese worship hard work. They are often referred to as "workaholics". In the hierarchy of values of the Japanese people, work comes first.

The Japanese management model is focused on " social person”, which has a specific system of incentives and motives. The formula "enterprise 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 refers to merging with the firm and devotion to its ideals. The "corporate spirit" of the company is based on the psychology of the group, which puts the interests of the group above the personal interests of individual employees, since the company must function as one cohesive team. Thus, management always thinks from the perspective of the group.

Quality management occupies a central place in 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 areas of the Japanese economy, quality groups (circles) are currently operating, which solve all problems, from technological to socio-psychological.

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