Activity Based Costing Essay Example | Topics and Well Written Essays - 750 words

Activity Based Costing - Essay Example Currently at Stream International, there is no defined way of recruiting and appointing people. Personnel management and conductance of HR activities at Stream International do not follow a charted procedure. As given in the case data, 34 different people conduct HR activities. Due to this, some of the activities like payroll, training etc. get duplicated. For Stream International, costs of human resources hiring, training, development and even allocation of resources is getting duplicated. Jobs are getting redundant because too many people are hiring individuals without any consideration of specific requirements categorized by departmental needs, roles and skills demanded. Controlling and supervision is also getting haywire because employees are not under single leadership. Also, due to excessive hiring by a number of HR people, roles have become ambiguous. Thus, people have outnumbered actual job duties. If number of recruiters at Stream International is large and undefined, recruitment will not be efficient because views and opinions will bound to clash and appropriate candidate would be difficult to find who can fulfill wishes of all. As such, first of all, there has to be made a central recruitment team or division which carefully analyzes manpower requirements of divisions, skills demanded and then hires accordingly. Re-engineering the recruitment process has to be undertaken. While doing so, departmental (Leitner 2004:3) dependencies have to be taken into account. For example, if an employee can undertake two activities of two different divisions, there is no need to hire two separate individuals for both the activities. By identifying people requirements based on departments, salaries, bonuses, incentives, training and development and other expenses can be easily apportioned to the respective business so that costs and