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HCM 433 MANGEMENT AND ORGANIZATIONAL BEHAVIOUR.pdf

HCM 433 MANGEMENT AND ORGANIZATIONAL BEHAVIOUR.pdf

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elations, quality control and maintenance. In other organisations, noticeably in service industries,<br />

personnel can be seen as closely associated with a task function. But in the majority of<br />

organisations, the personnel function does not normally have any direct accountability for the<br />

performance of a specific end-task.<br />

These two kinds of functions, task and element, differ in a number of ways and these differences<br />

have important implications for organisation. Failure to distinguish between the two types of<br />

functions can lead to confusion in the planning of structure and in the relationship between<br />

members of the organisation. According to Woodward, for example, activities concerned with<br />

raising funds for the business, keeping accounts and determination of financial policy are task<br />

functions. But management accounting, concerned with prediction and control of production<br />

administration, is an element function, and is primarily a servicing and supportive one.<br />

Relationships between the accountants and other managers seemed better when the two functions<br />

were organizationally separate. This is the case especially in divisionalised organisation when<br />

each product division has its own accounting staff providing line managers with the necessary<br />

information to control their own departments.<br />

3.3.3 The Division of Work<br />

According to Mullins (2000), work has to be divided among its members and different jobs related<br />

to each other within the formal structure of an organisation,. The division of work and the<br />

grouping together of people should, wherever possible, should be organised by reference to some<br />

common characteristic which forms a logical link between the activities involved. It is necessary<br />

to maintain a balance between an emphasis on subject matter or function at higher levels of the<br />

organisation, and specialisation and concern for staff at the operational level.<br />

,<br />

Work can be divided, and activities linked together in a variety of different ways such as<br />

follows:<br />

i) Major Purpose or Function<br />

The most commonly used basis for grouping activities is according to specialisation, the use of the<br />

same set of resources, or the shared expertise of members of staff. It is a matter for decision in<br />

each organisation as to which activities are important enough to be organised into separate<br />

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