Two-way HR Planning Process

Like other business strategies, human resource strategies are shaped through both top-down and bottom-up processes in an organization. A top-down processes provides the strategic context necessary for team and unit planning.

Through a focused company environmental assessment, it provides information on possible future trends and issues affecting  the business and influencing the shaping of plans and objectives. People close to the operating business may not readily take such a broad future view. It requires looking outside the company to external competitive practices, economic and social trends, and possible future conditions that may some day have an impact on the business.

A plan is strategic in character if it is focused on important issues raised in an environmental assessment. In today’s competitive organization, it is important that employees at all levels be attuned to external  forces and changes and to the strategic direction being taken to address them.

In a bottom-up approach, planning of human resource actions is a cumulative process. Instead of broad strategies being broken down into progressively greater detail, detailed strategies are aggregated and synthesized into  meaningful umbrella strategies. Each business unit or department is asked to identify the human resource issues of concern, taking into consideration the guidance of the long-term planning inputs. They are also asked to specific analyses, forecasts, and assessments regarding these issues. Specific action plans are selected and adopted. Both human resource staff and managers should participate in this effort.

My Consultancy–Asif J. Mir – Management Consultant–transforms organizations where people have the freedom to be creative, a place that brings out the best in everybody–an open, fair place where people have a sense that what they do matters. For details please visit, and my Lectures.

Managerial Accounting

Managerial accounting refers to the internal use of accounting statements by managers in planning and directing the organization’s activities. Perhaps management’s greatest single concern is cash flow, the movement of money through an organization over a daily, weekly, monthly, or yearly basis. Obviously, for any business to succeed, it needs to generate enough cash to pay its bills as they fall due. However, it is not at all unusual for highly successful and rapidly growing companies to struggle to make payments to employees, suppliers, and lenders because of an adequate cash flow. One common reason for a so-called “cash crunch” or short fall is poor managerial planning.

Managerial accounting is the backbone of an organization’s budget, an internal financial plan that forecasts expenses and income over a set period of time. It is not unusual for an organization to prepare separate daily, weekly, monthly, and yearly budgets. Think of a budget as a financial map, showing how the company expects to move from Point A to Point B over a specific period of time. While most companies prepare master budgets for the entire firm, many also prepare budgets for smaller segments of the organization such as divisions, departments, product lines, or projects. “Top-down” master budgets begin at the top and filter down to the individual department level, while “bottom-up” budgets start at the departments or project level and are combined at the chief executive’s office. Generally, the larger and more rapidly growing an organization, the greater will be the likelihood that it will build its master budget from the ground up.

Regardless of focus, the major value of a budget lies in its breakdown of cash inflows and outflows. Expected operating expenses (cash outflows such as wages, materials costs, and taxes) and operating revenues (cash inflows in the form of payments from customers and stock sales) over a set period of time are carefully forecast and subsequently compared with actual results. Deviations between the two serve as a “trip wire” or “feedback loop” to launch more detailed financial analysis in an effort to pinpoint trouble spots and opportunities.

My Consultancy–Asif J. Mir – Management Consultant–transforms organizations where people have the freedom to be creative, a place that brings out the best in everybody–an open, fair place where people have a sense that what they do matters. For details please visit, and my Lectures.

Public Management

There will be absolutely changed conditions under which public managers will operate in the future, some of the areas of knowledge, skills, and attitudes that they will be required to possess, and some of the pathways public managers might explore in order to move toward the future.

There will be an extraordinary explosion of new knowledge and technological innovations, especially in the areas of information sciences, genetics, materials, instrumentation, automation, and space. Our public managers will wade into an age of extraordinary technological change and have to accommodate themselves and the institutions to dramatically different bodies of knowledge and technological innovations.

They will not only have to cope with and employ their expanded knowledge and technological capacity, they will have to learn to use this knowledge and technological capacity for the benefit of society. In the technological world of the future, there will be even greater temptations for them to be captured by technology, to fall prey to “technological imperative,” and to allow rational technical interests to supercede human concerns and those of values. Finding ways of employing advanced technologies so as to enhance rather than restrict their capacity for leadership, creativity, and personal responsibility will be a serious challenge.

In the future, knowledge and information will prevail. And if information is power, then those who have information will indeed have power. But who will have information? Information will be increasingly centralized, controlled and marketed through traditional economic and political processes. It will be widely distributed throughout society, so that increasing rather than decreasing numbers of people will have information and in turn have power. Such a possibility will lead to “the twilight of hierarchy,” to be inevitable.

Combining these issues, we can safely predict that the knowledge or information that our public managers will be able to access will be tremendous, to the point that the quantity of information will no longer be the most important issue. Rather the key question will be how to organize this information for human purposes. This means that public administration will have to learn to organize information in a fashion that will facilitate the pursuit of important public purposes. The great challenge will be to organize information so that we can enhance the process of democratic decision-making, of consensus building, and of dialogue and deliberation.

There’s no question that we will have the capacity to organize information for dramatic new public purposes, to restructure our structures of governance in dramatic ways. But what will our choices be? Imagine a computer in Islamabad that could reach out into every home, so that on any occasion that a major policy decision was required, an appropriate message could go out to all the citizens and their answers could guide public policy – a process that would approximate pure democracy.

The globalization of society is obvious today, though in twenty-five years or so, we may experience trans-globalization or beyond, as the frontiers of the oceans and space are extended even further. Already we are thinking more in global terms. However, our managers are still thinking in terms of traditional institutions operating in a new global context. They are not yet asking how they reconfigure businesses and governments so as to carry out a global vision. How do they encourage businesses and governments to assume global responsibilities rather than those defined in terms of one’s own self interest? For example, how can developing countries move toward sustainable development and environmental justice on a global basis?

One obvious casualty of the global age may be the nation-state, replaced not necessarily by a new global or interplanetary federation but possibly by new forms of governance far beyond those we can imagine today.

In future our public administration should know the importance of “responsibilities” rather than “functions” of government. While a large part of the current worldwide debate over privatization or outsourcing speaks to the question of which “functions” belong where, the new debate will necessarily focus on public responsibilities and speak in a language of ethics, citizenship and the public interest.

In reinvented government or the new public management, customers shall replace citizens – or, to put it differently, the integrative role of citizenship has been reduced to the narrow self-interest of customership – in government as in business.

Indeed, we think the job of all public managers will increasingly be more than directing or managing our public organizations. It will be not merely “steering” or “rowing” but “building the boat.” The new public manager will construct networks of varied interests that can work effectively to solve public problems. In doing so, it will be the job of the public administrator to promote pluralism, to create opportunities for constructive dissent, to preserve that which is distinctive about individuals and groups, and to provide an opportunity for diverse groups to share in establishing future directions for the community. The administrator will play a substantial role in diminishing polarization, teaching diversity and respect, building coalitions, resolving disputes, negotiating and mediating. The work of the top public managers will thus be – to build community.

There are two broad areas that public managers will need to explore in order to fashion a response to the trends. These emerging trends will turn public management both “inside-out” and “upside-down.” Public management will be turned “inside-out” as the largely internal focus of management in the past is replaced by an external focus, specifically a focus on citizens and citizenship. Public management will be turned “upside-down” as the traditional top-down orientation of the field is replaced – not necessarily by a bottom-up approach, but by a system of shared leadership.

In the past public administration has been largely focused on what happens within the public bureaucracy. The future will require that it dramatically refocus its attention on the world outside, particularly the world of citizens and citizenship.

My Consultancy–Asif J. Mir Management Consultant–transforms organizations where people have the freedom to be creative, a place that brings out the best in everybody–an open, fair place where people have a sense that what they do matters. For details please contact, Line of Sight

Rethinking organization’s Infrastructure

An architect’s work requires more than site selection and structural design. Infrastructure is not just an add-on. Some new organizational concepts and technologies are needed to make horizontally oriented structures workable and vacuum-free. The organizational infrastructure is needed to make the new corporation work. Issues, such as, the hierarchy of reporting relations, the career structures they imply, and the middle managers who populate them are considered, along with ways to rethink control and coordination so that new learning, rather than redesigned compliance, is produced. My Consultancy–Asif J. Mir – Management Consultant–transforms organizations where people have the freedom to be creative, a place that brings out the best in everybody–an open, fair place where people have a sense that what they do matters. For details please contact Asif J. Mir