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  • Organization Theory – 10

    In the earlier blog, we looked at the case of IBM to understand the various aspects of complexity. To understand the meaning of “Horizontal differentiation” we begin the journey today with a very common place concept we have hear of “division of labor”.
    In ancient days we had specialized experts in their crafts whom in some cases called artisans, carpenters, etc. As late at the early part of 1900s we could see people who were very interested in the “art” building cars, getting along all the components of a car and building them. It wouldn’t be surprising given the varying skills that go into making a car – that it would have taken them anywhere between 3-6 months to prepare a single car! But today we have Toyota which has the capability of actually churning out a car every second!
    Now this journey from one person “crafting” a car to the present day one car every second didn’t happen in a go. We would definitely deal with the variety of changes that have happened in the manufacturing processes sometime in the future, but what we would discuss today is the first step that happened in this direction – “division of labor”.
    The craft of building a car was broken down into a series of activities, say designing the exterior, preparing the chassis, etc. The different activities when focused by an individual in a team would reduce the strain on individual building the complete car – therefore overcoming the physical limitations to a certain extent. Since a particular task is done by a specific person, it would enable the person develop a certain degree of specialization and expertise enabling to enhance the speed of operations. Efficiency creeps in due to this special focus. As the person spends time on a specific activity, he would work at easing his job by creating special inventions also which further enhances the efficiency in the long run!
    As the division of labor increases, departments with a specific focus begin to be built! This is the birth of departmentalization.
    In the next blog we would discuss a bit more on the concept of “specialization” that we discussed in here.
    Read in Kannada:

  • Organization Theory – 9

    In the last blog we took a simple example to understand the various variables that are used to understand the organization. Now we take a look back the dimensions of organization and understand the first dimension of “Complexity” in the context of an organization.
    Let’s take for example sake a large organization – say IBM. 
    We can check the website of the company at this link. It would be good to know a bit about the company and its history – instead of repeating a story; it would be good to check the story out here. One could learn specifically about the Indian Page at this Wikipedia link.
    We could easily see that the company has its offices spread across various continents and countries – this link gives an idea about the extent to which the company has a presence globally.
    We could also see that the company has different capabilities and caters to various different types of customers. It wouldn’t be easy to understand these unless we look at the following links and play with some of the combinations there- Services, Solutions, and Products.
    Given that IBM is spread across various continents and offers a variety of services/products/solutions etc and managing the current number of employees it would need to have a large hierarchy to the CEO from a new joinee into the company.
    In the above discussion we can classify the dimensions into 3 classes

    1. Spatial differentiation: The geographical areas that a company expands over is represented by the spatial differentiation
    2. Horizontal differentiation: The degree to which the horizontal separation is between the units – the product/service/solution focus etc is an indication this in the above discussion
    3. Vertical differentiation: This refers to the depth of the organizational hierarchy measured in levels! – The new joinee at the bottom of the hierarchy to the CEO at the top of the global company!

    Read in Kannada:

  • Organization Theory – 8

    In the last blog, we defined a lot of terms. In today’s blog we take a hypothetical situation and try to understand this better.
    ABC Pvt Ltd is a company founded by Amit and his friend Bala. The company was set up just a few months back, and both Amit and Bala are heading the company and intend to take it great heights. The basic work of the company is into manufacturing mixer grinders. They have set up a factory in Peenya Industrial area and have currently employed 4 people, all are from have an electrical diploma and one of them is the supervisor who has prior work experience. Amit works on getting new business for the company while Bala manages the day to day operations of the company. Both Bala and Amit spend around 2 hrs a day catching up on the activities of the day and taking very important decisions relating to the direction of the company.
    Let us now sit back and look at the story in a bit more detail.
    The number of people in the organization is 6 (including the 2 founders). The hierarchy is pretty low since there is one supervisor, to whom 3 workers report and the other aspects are taken care by the Founders. We could look at the hierarchy pictorially as follows
    (A + B)
    |
    Supervisor
    |
    (w + w + w)

    Thus we see that this simple structure enables the founders to have a very close look at the day to day operations. Since the supervisor reports directly to the founders, who take the decision about the organization there is almost negligible delay in making decisions. There are certain operational decisions which the supervisor himself can take. From this we clearly understand that the organization is having a simple structure with sufficient autonomy given to the supervisor – which also indicates that there is delegation of the activity by the founder. The nature of the work suggests that there is little difference in the activity of the workers. To enhance the speed, formalization is done away with and the flexibility is high.
    Thus we see that even a simple organization like ABC Pvt Ltd could be used to understand the various variables. Now it would be an interesting part to look at your own company and make an estimate of these things!
    Read in Kannada:

  • Organization Theory – 7

    In the last blog, we mentioned that we would begin defining the various dimensions of a business. In today’s blog we begin this journey by defining some variable that are to be understood to really grasp the definition of detentions.
    These variables are defined differently by different theorists, but what we define here is what is generally held meaning of these variables:
    Administrative Component: The number of line supervisors, managers, and staff personnel relative to the total number of employees
    Autonomy: The extent to which top management has to refer to certain typical decisions to a higher level of authority
    Centralization: The proportion of jobs whose occupants participate in decision making and the number of areas in which they participate, or concentration of power arrangements, or an index reflecting the locus of decision making with respect do major and specific policies, the degree of information sharing between levels, and the degree of participation in long term planning
    Complexity: The number of occupational specialties, the professional activity, and the professional training of employees.
    Delegation of authority: The ratio of the number of specific management decisions the chief executive has delegated to the number he or she has the authority to make
    Differentiation: The number of specialty functions represented in a firm or the difference in cognitive and emotional orientation amongst managers in different departments
    Formalization: The extent to which am employee’s role is defined by formal documentation
    Integration: The quality of the state of collaboration that exists among departments that are required to achieve unity of efforts or plan or feedback used for coordination between organizational units
    Professionalism: The degree to which the employees use a professional organization as a major reference, belief in service to the public, belief in self-regulation, dedication to one’s field and autonomy.
    Span of Control: The number of subordinates that an individual manager can and should supervise.
    Specialization: The number of occupational specialties and the length of the training required by each or the degree to which highly specialized requirements are spelled out in formal job description for various functions
    Standardization: The range of variables that is tolerated within the rules defining the jobs
    Vertical Span: The number of levels in the authority hierarchy from the bottom to the top.
    At this point it is pretty clear that most of the terms sound like a jargon, but it’s only through an experience of the industry and some explanation that these could be understood better. We shall make this attempt in the next few blogs before we jump to understanding the dimensions, but in many cases we would mix the 2 and highlight the point to be noted.
    Read in Kannada

  • From a Bound Glass to the Free Air


    Deep within the monotony around me;
    All I see is many like me!
    Compromising with the routine and the emptiness of daily life;
    The water looked calm from the outside, but there lived a void inside.

    Every new person walking in to the routine,
    Like a colored drop, was lost,
    Either being one of us,
    Or occasionally, when many colored drops falling in
    Painted us in a new gloss!

    Everything around me was changing, yet there was no fulfillment.
    Trapped! I felt in all this coloring and slow change.
    Bound I felt like the millions around me;
    It was the glass that held the water – that bound me.

    The tranquility broke, as tough the hidden hand; had shaken the glass.
    All the people felt the shake; it was only for a few who were now awake.

    I was one of the few, whom the agitation drew,
    Unhappy with the state around me,
    I moved from wall to wall, bottom to top; In search of that inner peace.

    In my confused search, I found –
    A bubble – A bubble that grew out of the agitation around me.
    On which I decided now to ride.
    From the random motions – I was now moving to the top.

    It had now opened up a new horizon to me,
    As I raise to the surface;
    The inner dissatisfaction, calms down,
    With a larger view around

    I sensed a new beginning,
    With the mental agitation calming down
    I was bound no more by the walls of the glass,
    Or the image that stuck with many of the coloring around.

    Freed from my bound; I moved on…
    Liberated by the bubble, from the mental agitation,
    This was now a new beginning – unbound, undisturbed.
    I moved on…
    Awaiting a new role – a new place.
    I had but found in myself an inner peace,

    – Chi

  • ಹಣಕಾಸು ವ್ಯವಸ್ಥೆ ಮತ್ತು ನಿರ್ವಹಣೆ – ೩೨

    ಈ ಹಿಂದಿನ ಅಂಕಣದಲ್ಲಿ ನಾವು ಬಗ್ಗೆ ಅರಿತೆವು. ಇಂದಿನ ಅಂಕಣದಲ್ಲಿ ನಾವು ಕಂಪನಿಗಳ ಮೇಲೆ ತೆರಿಗೆಯನ್ನು ವಿಧಿಸುವುದರ ಕಾರಣಗಳನ್ನು ತಿಳಿಯೋಣ.
    ಪ್ರತಿ ಕಂಪನಿಯು ಒಂದು ದೇಶ ಅಥವಾ ರಾಜ್ಯದ ಆಡಳಿತದೊಳಗೆ ಕಾರ್ಯನಿರ್ವಹಿಸುತ್ತದೆ. ಸರ್ಕಾರವು ರೂಪಿಸಿದ ಕಾನೂನು ಮತ್ತು ಯೋಜನೆಗಳ ಫಲವಾಗಿ ಉಂಟಾದ ಸಮಾಜದ ಲಾಭವನ್ನು ಪಡೆದು ಕಂಪನಿಗಳು ನಡೆಸಲು ಸಾಧ್ಯವಾಗುವುದು. ಸರ್ಕಾರವು ಅತ್ಯಂತ ದೊಡ್ಡ ಸಮೂಹ ಸಂಸ್ಥೆಯಾಗಿದ್ದು ಹೆಚ್ಚಿನ ಮಟ್ಟದ ಅಪಾಯನ್ನು ತೆಗೆದುಕೊಂಡು ಜನರನ್ನು ಕಾರ್ಯಗತಗೊಳಿಸಲು ಯತ್ನಿಸುತ್ತದೆ. ಇದನ್ನು ಅದು ಕಾನೂನುಗಳ ಮೂಲಕ ನಿರ್ಭಂಧಿಸಿ ಮಾಡುವುದು. ನ್ಯಾಯಾಂಗವು ಜನತೆಗೆ ನ್ಯಾಯ ದೊರಕಿಸಿ ಸಮಾನತೆಯನ್ನು ಕಾಪಾಡಿ ದೇಶದ ಅಭಿವೃದ್ಧಿಗೆ ಬಹು ಮೂಲ್ಯ ಕೊಡುಗೆ ನೀಡುವುದು. ಮುಂದಿನ ಹಂತದಲ್ಲಿ ನಾವು ವ್ಯವಹಾರಗಳಿಗೆ ಪರಿಣಾಮ ಬೀರಿದ ಹಲವು ಕಾನೂನುಗಳ ಬಗ್ಗೆ ನೋಡೋಣ.
    ಈ ಎಲ್ಲ ಚಟುವಟಿಗೆಗಳಿಗೆ ಮತ್ತು ಇನ್ನು ಹೆಚ್ಚಿನದ್ದಕ್ಕೆ ಸರ್ಕಾರವು ಕಂಪನಿಗಳಿಂದ ಮತ್ತು ನಾಗರೀಕರಿಂದ ತೆರಿಗೆಗಳನ್ನು ವಸೂಲಿ ಮಾಡುತ್ತದೆ. ಕಂಪನಿಯ ಪ್ರಾಫಿಟ್ & ಲಾಸ್ ಅಕೌಂಟ್ ಕಂಪನಿಯ ಮೇಲೆ ವಿಧಿಸಿದ ತೆರಿಗೆಯನ್ನು ಹೇಳುವುದು.
    ಈ ರೀತಿ ಸಂಗ್ರಹ ಮಾಡಿದ ತೆರಿಗೆಗಳನ್ನು ಸರ್ಕಾರವು ಪುನಃ ಇದೆ ವ್ಯವಸ್ಥೆಯಲ್ಲಿ ತೊಡಗಿಸಿ ಇನ್ನು ಹೆಚ್ಚಿನ ಉನ್ನತಿಗೆ ಅನುವು ಮಾಡಿಕೊಡುವುದು. 
    ಅಂಗ್ಲ ಅಂಕಣ:
    http://somanagement.blogspot.com/2011/08/finance-and-management-32.html

  • ಹಣಕಾಸು ವ್ಯವಸ್ಥೆ ಮತ್ತು ನಿರ್ವಹಣೆ – ೩೧

    ಈ ಹಿಂದಿನ ಅಂಕಣದಲ್ಲಿ ನಾವು Depreciation ಬಗ್ಗೆ ಅರಿತೆವು. ಇಂದಿನ ಅಂಕಣದಲ್ಲಿ ನಾವು Amortization ಬಗ್ಗೆ ತಿಳಿಯೋಣ.
    ನಾವು Depreciation ಬಗ್ಗೆ ವಿವರಿಸುವಾಗ ಭೌತಿಕವಾದ ಆಸ್ತಿಯ ಉದಾಹರಣೆಯನ್ನು ನೀಡಿದೆವು. ನಂತರ ಇದು ಎಲ್ಲ ರೀತಿಯ ಅಂದರೆ ಭೌತಿಕವಲ್ಲದ ಆಸ್ತಿಗೆ ಕೂಡ ಅನ್ವಯವಾಗುವುದು ಎಂದು ಅರಿತೆವು. ಈ Depreciation ನ್ನು ಭೌತಿಕವಲ್ಲದ ಆಸ್ತಿಗಳಾದ ಟ್ರೇಡ್ ಮಾರ್ಕ್, ಪೇಟೆಂಟ್, ಕಾಪಿ ರೈಟ್ ಇತ್ಯಾದಿ ಕಂಪನಿಯ ಸ್ವಂತದ್ದವುಗಳಿಗೆ ಅನ್ವಯಿಸಿದಾಗ ಅದನ್ನ Amortization ಎಂದು ಕರೆಯುವರು. 
    ಇದನ್ನು ಉದಾಹರಣೆಯ ಜೊತೆಗೆ ಸರಿಯಾಗಿ ಅರ್ಥ ಮಾಡಿಕೊಳ್ಳೋಣ. ABC Pvt. Ltd. ಕಂಪನಿಯು ಒಂದು ಕ್ಯಾಲಿಬ್ರೇಶನ್ ಯಂತ್ರವನ್ನು ೩,೦೦,೦೦೦/- ಗೆ ಖರೀದಿಸಿತೆಂದು ಕೊಳ್ಳೋಣ. ಆ ಯಂತ್ರಕ್ಕೆ ೧೫ ವರ್ಷಗಳ ಪೇಟೆಂಟ್ ನ ರಕ್ಷಣೆ ಇದೆ ಎಂದು ಭಾವಿಸೋಣ. ಇದರರ್ಥ ಪ್ರತಿ ವರ್ಷ ೨೦,೦೦೦/- ನ್ನುAmortization ನ ಖರ್ಚು ಎಂದು ದಾಖಲಿಸುವರು. 
    ಈ ಹಣ ಸಂದಾಯವನ್ನು ಸಾಮಾನ್ಯವಾಗಿ ಹಲವು ಕಂತುಗಳಲ್ಲಿ ಮಾಡುವರು ಮತ್ತು ಇದನ್ನು amortization schedule ಎಂದೆನ್ನುವರು. 
    ಆಂಗ್ಲ ಅಂಕಣ:
    http://somanagement.blogspot.com/2011/08/finance-and-management-31.html

  • ಹಣಕಾಸು ವ್ಯವಸ್ಥೆ ಮತ್ತು ನಿರ್ವಹಣೆ – ೩೦

    ಈ ಹಿಂದಿನ ಅಂಕಣದಲ್ಲಿ ನಾವು ಬ್ಯಾಲೆನ್ಸ್ ಶೀಟ್ ಮತ್ತು ಪ್ರಾಫಿಟ್ & ಲಾಸ್ ಗಳ ನಡುವಿನ ಸಂಬಂಧಗಳ ಬಗ್ಗೆ ಚರ್ಚಿಸಿದೆವು. ಇಂದಿನ ಅಂಕಣದಲ್ಲಿ ಪ್ರಾಫಿಟ್ & ಲಾಸ್ ನಲ್ಲಿನ ವಿವಿಧ ವಿಭಾಗಗಳತ್ತ ಗಮನ ಹರಿಸೋಣ. ಇವತ್ತು ನಾವು Depreciation ನ ಬಗ್ಗೆ ಅರಿಯೋಣ.
    ನಾವೊಂದು ವಸ್ತುವನ್ನು ಖರೀದಿಸಿದಾಗ (ಕಂಪ್ಯೂಟರ್ ಟೇಬಲ್) ಈ ಕೆಳಗಿನ ಸಮೀಕರಣವು ಸ್ವಾಭಾವಿಕವಾಗಿ ಅನ್ವಯವಾಗುತ್ತದೆ.  
    ವಸ್ತುವಿನ ಬೆಲೆ = ತೆತ್ತ ಹಣ.
    ಈಗ ನಾವಿದನ್ನು ಬ್ಯಾಲೆನ್ಸ್ ಶೀಟ್ ನಲ್ಲಿ ಹಾಕಿದಾಗ, ಅಸ್ಸೆಟ್ ನ ಕೆಳಗೆ ಕಂಪ್ಯೂಟರ್ ಟೇಬಲ್ ನ ಬೆಲೆ ಜೋಡಿಸಲ್ಪದುತ್ತದೆ, ಹಾಗೆ ಲಯಬಿಲಿಟಿ ಕಡೆಯಿಂದ ಕ್ಯಾಶ್ ನಲ್ಲಿ ಅಷ್ಟೇ ಮೊತ್ತವು ಕಡಿಮೆಯಾಗುತ್ತದೆ. ಇದು ಇಂದು ನಾವು ಖರೀದಿಸಿದಾಗ ಹೀಗೆ ಇರುವುದು. ಆದರೆ ಒಂದು ವರ್ಷದ ನಂತರ ಚಿತ್ರಣವು ಹೇಗೆ ಇರುವುದು? ಇದೊಂದು  ತೀರ ಸೂಕ್ಷ್ಮವಾದ ಪ್ರಶ್ನೆ, ಯಾಕೆಂದರೆ ಅಷ್ಟರೊಳಗೆ ಟೇಬಲ್ ನ ಅವಸ್ಥೆ ಏನು ಬೇಕಾದರೂ ಆಗಿರಬಹುದು. (ಕೇವಲ ಟೇಬಲ್ ನ ಬಗ್ಗೆ ಮಾತ್ರ ಯೋಚಿಸೋಣ, ಅದಕ್ಕೆ ನೀಡಿದ ಹಣವು ಟೇಬಲ್ ಆಗಿ ಬದಲಾಗಿದೆಯಾದ್ದರಿಂದ ಹಣದ ಬಗ್ಗೆ ಯೋಚಿಸುವುದು ಬೇಡ)
    ಈ ವರ್ಷದಲ್ಲಿ ಆ ಟೇಬಲ್ ನ ಕಾಲು ಮುರಿದು ಹೋಗಿರಬಹುದು, ಅದನ್ನು ಗುಜರಿಗೆ ಎಸೆದಿರಬಹುದು, ಅದನ್ನು ಮಾರಿರಬಹುದು, ಇಲ್ಲವೇ ಅದು ಇನ್ನು ಆಫೀಸ್ ನಲ್ಲಿ ಉಪಯೋಗಿಸಲ್ಪಡುತ್ತಿರಬಹುದು. ಇದ್ಯಾವುದೇ ಆಗಿದ್ದರು ಕಂಪ್ಯೂಟರ್ ಟೇಬಲ್ ನ ಬೆಲೆಯು ಅದನ್ನು ಖರೀದಿಸಿದ ಬೆಲೆಯಂತು ಆಗಿರಲಾರದು. ಅದು ಅದಕ್ಕಿಂದ ಕಡಿಮೆಯಾಗಿರುತ್ತದೆ. ವರ್ಷಗಳು ಕಳೆದಂತೆ ಅದರ ಮರು ಮಾರಾಟದ ಬೆಲೆ ಕಡಿಮೆಯಾಗುತ್ತ ಹೋಗುವುದು. ಇದನ್ನು ಅಕೌಂಟ್ ನ ಜಗತ್ತಿನಲ್ಲಿಯೂ ಪರಿಗಣಿಸುವರು, ಈ ಪ್ರಕ್ರಿಯೆಯನ್ನು Depriciation ಎಂದು ಕರೆಯುವರು.
    ಹಾಗಾಗಿ depreciation ನನ್ನು ಭೌತಿಕ ಆಸ್ತಿಯ (tanglible asset) ಬೆಲೆಯನ್ನು ಅದರ ಉಪಯುಕ್ತತೆಯ ಸಮಯದವರೆಗೆ ನೀಡುವ ಪ್ರಕ್ರಿಯೆ ಎಂದು ವ್ಯಾಖ್ಯಾನಿಸಬಹುದು. ವ್ಯವಹಾರ ಜಗತ್ತಿನಲ್ಲಿ ಎಲ್ಲ ಚರಾಸ್ತಿಗಳನ್ನು ತೆರಿಗೆ ಮತ್ತು ಅಕೌಂಟ್ ನ ಉಪಯೋಗಕ್ಕೆ Depreciation ಮಾಡುವರು.
    ಆಂಗ್ಲ ಅಂಕಣ:
    http://somanagement.blogspot.com/2011/08/finance-and-management-30.html

  • ಹಣಕಾಸು ವ್ಯವಸ್ಥೆ ಮತ್ತು ನಿರ್ವಹಣೆ – ೨೯

    ಈ ಹಿಂದಿನ ಅಂಕಣದಲ್ಲಿ appropiation ಬಗ್ಗೆ ಚರ್ಚಿಸಿದೆವು. ನಾವು ಬ್ಯಾಲೆನ್ಸ್ ಶೀಟ್ ನಲ್ಲಿನ ವಿಭಾಗ ಗಳ ಬಗ್ಗೆ ಆಳವಾಗಿ ನೋಡಿದೆವು. ಈಗ ಬ್ಯಾಲೆನ್ಸ್ ಶೀಟ್ ಮತ್ತು ಪ್ರಾಫಿಟ್ & ಲಾಸ್ ನ ನಡುವಿನ ಸಂಬಂಧವನ್ನು ಅರಿಯಲು ಸರಿಯಾದ ಸಮಯವೆಂದು ಅದರ ಬಗ್ಗೆ ಶುರು ಮಾಡೋಣ.

    ಪ್ರಾಫಿಟ್ & ಲಾಸ್ ಬಗ್ಗೆ ಅರಿಯಲು ಹೆಚ್ಚಿನ ವಿವರಣೆಯ ಅಗತ್ಯವಿಲ್ಲವೆಂದು ನಮ್ಮ ಅಂಬೋಣ. ನಾವು ಈಗ ನೇರವಾಗಿ ಬ್ಯಾಲೆನ್ಸ್ ಶೀಟ್ ಮತ್ತು ಪ್ರಾಫಿಟ್ & ಲಾಸ್ ನ ನಡುವಿನ ವ್ಯತ್ಯಾಸದ ಬಗ್ಗೆ ಚರ್ಚಿಸಲು ಶುರು ಮಾಡೋಣ.

    ಬ್ಯಾಲೆನ್ಸ್ ಶೀಟ್ ಕಂಪನಿಯ ಆಗಿನ ಒಳಗಿನ ಚಿತ್ರಣ ವನ್ನು ನೀಡುತ್ತದೆ. ಇವತ್ತು ಬ್ಯಾಲೆನ್ಸ್ ಶೀಟ್ ನಲ್ಲಿರುವುದು ನಾಳೆ ಇರಬೇಕೆಂದಿಲ್ಲ. ಹೀಗಿರುವುದರಿಂದ ಕಂಪನಿಯ ಒಂದು ಕಾಲಾವಧಿಯ ಕಾರ್ಯ ಕ್ಷಮತೆಯ ಬಗ್ಗೆ ಇದರಿಂದ ತಿಳಿಯಲು ಬಹಳ ಕಷ್ಟವಾಗುವುದು. P n L ಅಕೌಂಟ್ ಇದನ್ನು ನಿಖರವಾಗಿ ಹೇಳುವುದು. ಇದು ಕಂಪನಿಯ ಒಂದು ಕಾಲಾವಧಿಯ ಕಾರ್ಯ ಕ್ಷಮತೆಯ ಬಗ್ಗೆ ಹೇಳುವುದು. ಪ್ರಾಫಿಟ್ & ಲಾಸ್ ಅಕೌಂಟ್ ಕಂಪನಿಯ ಮಾರಾಟ ಮತ್ತಿನ್ನಿತರ ಆದಾಯಗಳು ನೇರ ವಾದ ಖರ್ಚುಗಳು (Direct Cost), ಮೇಲು ವೆಚ್ಚ (Overheads), ಬಡ್ಡಿಗಳು, ಆರ್ಥಿಕ ವೆಚ್ಚಗಳು (Finance Costs), ಕೊಡಬೇಕಾದ ಹಣ (Payables) , ತೆರಿಗೆಗಳು (Taxes). ಪ್ರಾಫಿಟ್ & ಲಾಸ್ ಅಕೌಂಟ್ ನ ಒಟ್ಟು ಮೊತ್ತವು ಹೇಳಿಕೆಯ ಅವಧಿಯಲ್ಲಿನ ಉಳಿದ ಪ್ರಾಫಿಟ್ ಅಥವಾ ಲಾಸ್ ಆಗಿರುವುದು.  

    ಪ್ರಾಫಿಟ್ & ಲಾಸ್ ಹೇಳಿಕೆಯ ಒಂದು ಪ್ರತಿಯನ್ನು ಇಲ್ಲಿ ನೋಡಬಹುದು.

    ಇದರೊಂದಿಗೆ ಇನ್ನೊಂದು ಮುಖ್ಯ ವಿಚಾರವೆಂದರೆ ಬ್ಯಾಲೆನ್ಸ್ ಶೀಟ್ ಮತ್ತು ಪ್ರಾಫಿಟ್ & ಲಾಸ್ ಒಂದಕ್ಕೊಂದು ಹತ್ತಿರದ ಸಂಬಂಧವನ್ನು ಹೊಂದಿದೆ. ಬ್ಯಾಲೆನ್ಸ್ ಶೀಟ್ ಮತ್ತು ಪ್ರಾಫಿಟ್ & ಲಾಸ್ ಗಳು ಬಹಳ ಉಪಯುಕ್ತವಾದ ಹೇಳಿಕೆಗಳು, ಆದರೆ ಇವು ಪ್ರತ್ಯೇಕವಾಗಿ ಕೇವಲ ಕಂಪನಿಯ ಅರ್ಧ ಚಿತ್ರಣ ಮಾತ್ರ ಕೊಡಬಲ್ಲದು. ಕಂಪನಿಯ ಪೂರ್ತಿ ಚಿತ್ರಣ ಮತ್ತು ಕಾರ್ಯ ಕ್ಷಮತೆಯ ಬಗ್ಗೆ ತಿಳಿಯಲು ಇವೆರಡನ್ನೂ ಒಟ್ಟಾಗಿ ನೋಡಬೇಕು.

    ಆಂಗ್ಲ ಅಂಕಣ:
    http://somanagement.blogspot.com/2011/08/finance-and-management-29.html

  • Organization Theory – 6

    In the last blog, we looked at organization and its 5 components briefly. In today’s blog we get the element of variation across organization and discuss them briefly. 
    It is quite intuitive that not every organization uses all the parts; some are simple while some could be visualized as having a complex interrelation between the components. 
    It is to be understood that the central purpose of any organizational structure is coordination of the work that is to be achieved. We could classify organization into 5 groups based on the coordination focus of these organizations, they are:

    • Simple Structure
    • Machine Bureaucracy
    • Professional Bureaucracy
    • Divisionalized
    • Adhocracy

    To understand these types of organization, we need to understand some very essential terms used in organizational design; these are also considered dimensions of organization structure. These are:

    • Complexity
    • Formalization
    • Centralization

    We shall deal about these in the next few blogs.
    Read in Kannada:
    http://somanagement.blogspot.com/2011/10/blog-post_1362.html