Academic literature on the topic 'Planification financière personnelle'

El artículo analiza en las empresas medianas y grandes del sector metal de Cataluña la intensidad de implantación individual y conjunta de diversas modalidades de la flexibilidad funcional y flexibilidad salarial, sus posibles relaciones, y establecer una tipología de empresas. Además, conocer si hay diferencias significativas en los ritmos de trabajo, nivel de estrés, absentismo, productividad laboral, margen de explotación y Gastos de personal/Ingresos de explotación, según el grado de aplicación de los ítems de flexibilidad seleccionados. La implantación conjunta de la mayoría de ítems de flexibilidad laboral considerados es muy reducida, obteniéndose una hibridación de empresas por su incorporación.Palabras clave: Metal, Cataluña, Flexibilidad, TrabajoFunctional flexibility and financial flexibility in large and medium-sized enterprises of the metal sector in CataloniaAbstract: This paper summarizes the theoretical characteristics of the types functional flexibility and wage flexibility. In the empirical part we check for a sample of companies in the Catalonia metal sector with at least 100 employees, if several modalities about functional flexibility are implemented. Mainly the job rotation, autonomy over work, and delegate indirect tasks to the operator. In addition also the modalities of variable pay for the operator. The individual and joint application of the items is analyzed, making a descriptive statistical analysis and bivariate association. In most companies operators are intensively responsibles for the order and clean their workplace, as well as self control, followed by prepares the machine, to search the origin of defects and their solution. Almost half firms haven’t incorporated teamwork, while cross functional teams and improvements teams are more incorporated, although the proportion that applies a high degree is low. The operator does not usually engage in maintenance of machinery nor collaborate in the development and improvement of the standard. There are limited autonomy in work organization and planification, fixing work methods and rhythm of work. The wage flexibility is low, although the pay for performance/productivity is the modality most used. The pairs of modalities of wages that are significantly are the incentives: “to fulfill team goals” and “quality”, “profit sharing” and “knowledge / skills /abilities “. Moreover it is tested whether there are significant differences according to central tendency of various items (rhythm of work, stress level, absenteeism level as well as the ratios: percentage of variable pay, labor productivity, ROS, and personnel costs/revenues) segmented according to the modality functional flexibility or wage flexibility considered. The main conclusions are that rhythms of work and absenteeism are lower when job rotation is reduced, there aren’t significant differences in productivity, but there are differences in central tendency measures of the profit margin when segmenting by the items: autonomy in work organization and planification, rhythm of work, self control, order and clean, and operator maintenance of machinery. The value of this ratio is lower when such items are reduced. Few companies incorporated most labor practices intensely. Therefore, most firms require greater joint incorporation of labor flexibility dimensions to achieve complementarities and synergies. Homals analysis is used to establish relationships between more than two qualitative variables and reduce the dimensionality by incorporating measures of discrimination. The first dimension includes mainly: the operator is responsible of seeks the origin of defects, to solve the defects found, to program the machine, the basic maintenance of the machine and analyzed data. The second dimension includes: teamwork in the production area, teams improvement voluntary, the operator involvement in continous improvement and cross teams to solve problems. We identify a typology of firms, using cluster analysis with the results of Homals. No significant differences were obtained when segmented by the 10 groups offered by the cluster.

Après deux ans de difficultés financières, l'hôpital Kitchener-Waterloo entamait une autre année de sévères restrictions budgétaires. En février 1991, l'hôpital a mis en oeuvre un processus d'examen des programmes pour aligner ses services sur la stratégie à long terme de l'hôpital et les réalités économiques. Les auteurs présentent une étude exhaustive de la littérature traitant des décisions de compression. D'un point de vue pratique, ils illustrent un processus de compression, ses conséquences et les leçons à en tirer pour qu'un exercice d'«optimalisation» puisse être mis en oeuvre afin de minimiser les effets du programme et les réductions d'effectif, tout en mettant l'accent sur les avantages à long terme de la planification stratégique. Bien que la compression soit un processus difficile, l'hôpital Kitchener-Waterloo a réussi à élaborer et mettre en oeuvre un plan qui minimise son incidence sur les services hospitaliers et l'effectif. Sans avoir à mettre en disponibilité un seul employé permanent de l'hôpital, on a réussi à réduire les dépenses de plus de 2 millions de dollars. Grâce à des programmes de rationalisation, on a réussi à réduire les postes de cadres subalternes et éliminer 50 postes équivalents à plein temps au moyen de l'attrition. En définitive, le Conseil d'administration de l'hôpital, la haute direction, le personnel médical et les employés ont estimé qu'on avait pris une décision d'optimalisation qui minimisait les conséquences de la restructuration sur la prestation des services, sur les employés de l'hôpital et la collectivité desservie.