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TECHNO ENGINEERING COLLEGE

INDORE
DEPARTMENT OF MANAGEMENT STUDIES
DEVI AHILYA VISHWAVIDYALAYA, INDORE

MAJOR RESEARCH PROJECT


on
“A STUDY OF RELATION BETWEEN TRAINING &
DEVELOPMENT AND EMPLOYEES PERFORMANCE”
A Research Dissertation Submitted in Partial Fulfillment for the
Award of the Degree of Masters of Business Administration
(2018-2020)
GUIDED BY:- PREPARED BY:-

Associate professor ROSHNI SOLANKI

Sem department of management studies MBA (FT) IV

Techno Engineering college ,Indore

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CERTIFICATE

This is to certify that “ROSHNI SOLANKI” of MBA (Full Time) Semester IV in TECHNO
ENGINEERING COLLEGE , Indore has carried out a Major Research Project titled “A STUDY
OF RELATION BETWEEN TRANING & DEVELOPMENT AND EMOLOYEES
PERFORMANCE ”. The work done by him/her is genuine and authentic.

The work carried out by the student was found satisfactory. We wish him/her all the success in
career.

Internal Examiner External Examiner

2
CERTIFICATE

This is to certify that “ROSHNI SOLANKI” of MBA (Full Time) Semester IV in TECHNO
ENGINEERING COLLEGE , Indore has carried out a Major Research Project titled “A study of
relation between Training & Development and Employees Performance”.

The work carried out by the student was found satisfactory and it is as per the guidance of faculty
guide.

Signature of Faculty Guide

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DECLARATION

I, “ROSHNI SOLANKI”, a student of School of Management, TECHNO ENGINEERING


COLLEGE, Indore, hereby declare that the work done by me to do the Major Research Project
titled “A study of relation between Training & Development and Employee Performance” is
genuine and authentic.

Signature of the Student

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ACKNOWLEDGEMENT

I sincerely and religiously devote this folio to all the gem of persons who have openly or
silently left an ineradicable mark on this research so that they may be brought into consideration
and given their share of credit, which they genuinely and outstandingly deserve.

This expedition of research encountered many trials, troubles and tortures along the way. I
am essentially indebted to my guide my management faculties” for this sweating learning
experience. She overlooked my faults and follies, constantly inspired and mentored via her
proficient direction. It was a privilege to work under her sincere guidance.

With profound sense of gratitude, I would like to truthfully thank a recognizable number of
individuals whom I have not mentioned here, but who have visibly or invisibly facilitated in
transforming this research into a success saga.

Above all, I would like to conscientiously thank the Omnipotent, Omnipresent and
Omniscient God for His priceless blessings!

Signature of Student

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CONTENT OF THE MAJOR RESEARCH PROJECT REPORT

 INTRODUCTION

 LITERATURE REVIEW

 RATIONALE OF THE STUDY

 OBJECTIVE OF THE STUDY

 RESEARCH METHODOLOGY

 DATA ANALYSIS AND INTERPRETATION

 RESEARCH FINDINGS

 LIMITATION

 SUMMARY

 CONCLUSION

 REFERENCE

 ANNEXURE (QUEXTIONNAIRE, DATA ANALYSIS SHEET)

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TRAINING & DEVELOPMENT

Every research provides an opportunity to demonstrate application of knowledge, skills and


competencies required during the theoretical/technical sessions for the completion of a particular
work/project.

The research also helps to analyze problems & suggest alternative solutions to evaluate the
problems in order to provide feasible recommendations and suggestions based on the related data
which is provided and collected from various sources.

These recommendations and suggestions are based on the findings from the research after a
proper study of the various aspects of the topic on which the study is carried out.

Here the research is to be done on the topic of “Training and Development system” an
auditable function of HR.

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Chapter -1
Introduction

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TRAINING AND DEVELOPMENT SYSTEM

Organization and individuals should develop and progress simultaneously for their survival and
attainment of mutual goods. Modern management has to develop the organization through
human resource development Employee training is the important sub system human resource
development. Employee training is a specialized function and is one of the fundamental
operative functions of human resource management.

Employee efficiency productivity and development to a greater extent, depend on training.


Organizational objectives like viability, stability and growth can also be achieved through
training. It is important, as it constitute significant part of management control. Hence, the study
has been undertaken to evaluate training programs in a manufacturing firm. Training is the most
important job and organizational requirements 100% Hence training is the important to develop
the employee and make hem suitable to the job.

In order to initiate more effective training, organizations need to look at how the training and
development system is aligned with the strategy of the organization and at what is being done to
make sure that all training and development activities are effective.

Increasingly, workers will be required to acquire new skills to remain competitive in the work \
place. New technologies & employers searching for increasing productivity demand new skills.
For all workers, the acquisition of new skills require an investment in time & often money, but
workers in rural areas face additional obstacle in terms of availability of useful training sites.

The organization invested a huge amount in training & development program for to increasing
efficiency of organization & employee to generate a sounded capital.

 Industry and government in the United States spend approximately $90 billion each
year on employee training and education.
 Average Japanese companies spend about 6% of budget on training.

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 Motorola’s CEO required all divisions to spend at least 2% of budget on training Over
next 7 years, profits increased 47% and it was estimated that each $1.00 in training
yielded $30.00 in return

Nature of Training And Development

In simple terms, training and development refer to the imparting of specific skills, abilities and
knowledge to an employee.

Training and Development may be understood as any attempt to improve current of future
employee performance by increasing an employee’s ability to perform through learning, usually
by changing the employee’s attitude or increasing his or her skills and knowledge. The need for
training and development is determined by the employee’s performance deficiency, computed as
follows-

Training and Development need = Standard Performance - Actual Performance.

General Benefits for Employee Training And Development

There are numerous reasons for supervisors to conduct training among employees. These reasons
include:

 Increased job satisfaction and morale among employees.


 Increased employee motivation.
 Increased efficiencies in processes, resulting in financial gain.
 Increased capacity to adopt new technologies and methods.
 Increased innovation in strategies and products.
 Reduced employee turnover.
 Enhanced company image, e.g., conducting ethics training.
 Risk management e.g., training about sexual harassment, diversity training.

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Training

Training is the act of increasing the knowledge and skills of an employee for performing a
particular job. It is an organized procedure by which people learn knowledge and skills for
definite purpose. The purpose of training is basically to build gap between jobs requirements and
present competence of an employee. Training is aimed at improving the behavior and
performance of a person. It is never ending or continuous process.

Need for Training

Every organization should provide training to all employees irrespective of their qualification,
skill suitability for the job etc. Need of training arises due to following reasons.

1. To match the employee specifications with the job requirements and organizational
needs.
2. Companies constantly search for opportunities to improve organizational effectiveness.
Training is responsible for much planned change and effectiveness in an organization as
it prepares the people to the change agents and to implement the programmers of
effectiveness.
3. Training also necessary when the existing employee is promoted to the higher level and
when there is some new job or occupation due to transfer.

Area of Training

Organization provides training to their employee in the following areas.

1) Company Policies and Procedures

This area of training is to provided with in order to make the new employee fully
conversant with company rules, practices, procedures, traditions, management
organization structure, environment, product\services offered by the company etc.

2) Training is specific skills


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Training is specific skills would make the employee more productive and effective on
the job. The trainer in this can train the employee regarding various skills necessary to
do the actual job for e.g. technical officers are to be trained in the skills of project
appraisal, supervision, follow up of and the like.

3) Human Relation Training

Employers are to be trained in the areas of self learning, leadership styles, motivation
grievance redressed and the like. The training enables the employees for better team
work, which leads to improved efficiency and productivity of the organization.

4) Problem-Solving Training

Most of the organizational problems are common to the employees dealing the same
activity at different levels of the organization. Further some of the problems of different
managers may have the same root cause. Hence management may call together all
managerial personnel to discuss common problems so as to arrive at effective solutions
across the table.

5) Managerial and Supervisory Training

Even the non managers sometimes perform managerial and supervisory function like
planning, decision making, organizing, directing, controlling, Hence management has to
train the employees in management and supervisory skill also.

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METHODS\TECHNIQUES OF TRAINING PROGRAM

]TRAINING METHODS

ON-THE-JOB METHODS OFF-THE-JOB METHODS

JOB INSTRUCTION COACHING VESTIBULE TRAINING


MENTCRING

COACHING ROLE PLAYING

MENTORING LECTURE METHOD

APPRENTICESHIP TRAINING DISSCUSSION APPROACH

COMMITTEE ASSIGNMENTS PROGRAMED INSTRUCTIONS

JOB ROTATION

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DEVELOPMENT

This term is often viewed as a broad ongoing multi-faceted set of activities (training activities
among them) to bring someone or an organization up to another threshold of performance. This
development often includes a wide variety of methods, e.g., orienting about a role, training in a
wide variety of areas, ongoing training on the job. Coaching, mentoring and forms of self-
development. Some view development as a life-one goal and experience.

IMPORTANCE OF TRAINING AND DEVELOPMENT

Optimum Utilization of Human Resources – Training and Development helps in optimizing


the utilization of human resource that further helps the employee to achieve the organizational
goals as well as their individual goals.

Development of skills of employees – Training and Development helps in increasing the job
knowledge and skills of employees at each level. It helps to expand the horizons of human
intellect and an over all personality of employees

 Productivity – Training and Development helps in increasing the productivity of the


employee that helps the organization further to achieve its long-term goal.
 Team spirit – Training and Development helps I inculcating the sense of team work,
team spirit, and inter-team collaborations. It helps in inculcating the zeal to learn within
the employees.

 Organization Culture - Training and Development helps to development and improve


the organizational health culture and effectiveness. It helps in creating the learning
culture within the organization.

 Quality – Training and Development helps in improving upon the quality of work and
work-life.

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 Health and Safety – Training and Development helps in improving the health and safety
to the organization thus preventing obsolescence.

 Morale – Training and Development helps in improving the moral of the work force.

 Image – Training and Development helps in creating a better corporate image.

 Profitability – Training and Development leads to improved profitability and more


positive attitudes towards profit orientation.

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Chapter -2
LITERATURE REVIEW

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LITERATURE REVIEW

1.) Assessment of Engineering Students Perception After Industrial Training Placement from
faculty of Engineering ^ Built Environment, University Kebangsaan Malaysia, 2009 by
Mohd Nizam Ab Rahman

Industrial training is an important strategy to expose students to real work life situation and
to equip them with necessary skills so that they would be job ready when they graduate.
Industrial training related program can be continuously.

Improved through formal review and assess its result. This study reviews the perception of
engineering students from Mechanical and Materials Engineering Department, Faculty of
Engineering and Built Environment, University Kebangsaam Malaysia or UKM

Industrial Training program. A total of 97 (100%) students participated in the exercise.


Among the question asked in the survey include those related to their ‘personal attitude’
‘communication’ and ‘work attitude’ before and after undergoing industrial training. They
also were asked about the benefits of industrial training program in imporving their job
prospect, qualification and career guidance, and also the method of students’ industrial
training placement. In general, the students believed that they have benefited significantly
from the training. Their satisfactory level before and after training for ‘attitude’,
‘communication’ and work attitude’ had increased from 72% to 96%, 55% to 87% and 66%
to93% respectively. It is hope that these result will provide a basis for enhancing and
developing effective industrial training practices as well as serve as indicators for evaluating
existing industrial training practices in the UKM.

2.) Employees perception towards training in IT sector, form “Asia pacific Business
Review”, (April 2008) by Manish Agrawal, Nayak, Tapan Gupta.

The Indian IT industry has a prominent global presence today largely due to the software
sector. Promotion of the software industry and protection of the hardware industry from
external competition has resulted in this skewed growth., R&D Centers and offshore software
development facilities. The domestic market for both software and hardware is getting
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revitalized. All these developments have had a significant impact not only on the economy
but also the environment and social milieu.

This vision of Information Technology (IT) policy is to use IT as a tool for raising the living
standards of the common man and enriching their lives. Though, urban India has a high
internet density, the government also wants PC and Internet penetration in the rural India. In
Information technology (IT), India has built up valuable brand equity in the global markets.
In IT enabled services (ITES), India has emerged as the most preferred destination ofr
business process outsourcing (BPO), a key driver of growth for the software industry aned
the services sector. India’s most prized resource in today’s knowledge economy is its readily
available technical work force. India has the second largest English-speaking scientific
professionals in the world, second only to the U.S.

In rupee terms, the growth in software and BPO exports was an estimated 30.3% during the
period in reference. Meanwhile, the growth in hardware exports was an estimated 41.1%
according to export statistics by the Electronics and Computer Software Export Promotion
Council.

3.) Training as an effective tool to create satisfied customer base in Indian

Automobile industry from Indian journal of training & development 2008.

By Dr. O P Goel

Research has shown that training & development efforts of organization have positive impact
on their performance. Though many researcher have studied effect of training on
organizations interanl performance parametedrs. i.e. improvement in productivity , cost
saving, quality improvement & lowering rejecrtions etc. few studies have considered role of
training as an effective marketing tool. While job knowledge & hard skills required to
perform a task in the automobile industry have drawn sufficient atttention of the reserachers.

Globalization & Liberalizaation in the Indian passenger car industry setting provides a fertile
ground to investigate companies that are atempting to think customer delight this study dealy
with the gaps in customer expectations, their excperience while purchasing & servicing a car.

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The skills gap both at sale person & service technician level & also the enhanced training
needs due to intensified competition & technological developments in the industry.

The conclusion thrown by study on customer’s expectation, their experiences with the
industry, quality & capability of manpower at key positions interacting with customers, their
machines & training infrastructure available in inustry. Automobile industy in ever
increasing growth potential in market.

The study has found that some gaps at salesperson as well as service technician level, while
each industry comprises of skilled, semiskilled & unskilled employees, there seems to exist a
possibility of bridging these gaps through informal, on – job- training by skilled employees.

4.) Employee attitude toward training & development from Indian journal of training &
development 2007 , by S.Sundararajan

In the current competitive businewss environment, the demand of organization compels


Indian industries to rethingk their vision & vision & mission about Human Resource
development (HRD) practices through training & development. Change are invitable
anywhere i.e. in our social life, works life in nature, in society. We connot aviod changes, bit
we can adjust & adopt to such changes for betterment through training & development.
Today’s industries are moving towared globalization , & this process is characterized by
intense cmpetition , technological innovations, customer satifaction, competitive advantage
etc here, the HR provides mpetus training & developmet to deal with such competitive &
complex situations in business world.

In this day & age, organizations are forced to thrive on cutting edge competition using the
most appropriate technology. Training might thus mean showing a mechanist how to operate
his new business, a new sales person, how to sell his firm’s product or a new supervisor how
to appraise & interview empolyee

For analyzing the training & development program of private .sector organization and
employee we have conducted as empirical study on “Employee attitude toward training &
development “in private sector manufacturing & business organization.

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The conclusion of this study is that the training T development program are essential in
private sector industries. Employee is motivated to attend the training program by the
management for self development as well as organizational development.

Saxena (1997, b.) undertook a study on the role of evaluation of training in designing training
programmes in institutions of government, private, public and banking sectors. A total of 100
training and development programme participants were selected randomly by the investigator.
They represented the four clusters: (1) Government training institutions, (2) HRD centers of
private sectors, (3) HRD centers of public sectors, and (4) Training institutions of banks. Data
were collected by administering the questionnaires. In addition, structured and unstructured
interviews were conducted by the investigator with both the top managers of training institutions
and the trainees. It was found that:
1. the institutions and HRD centers defined the scope of training evaluation from trainee’s
development level to the organisational effectiveness level;
2. the training institutions were very clear about the purpose of evaluating the training
programmes;
3. ‘lack of adequate evaluation methodology’, ‘lack of expertise’ and ‘fear of exposure to
weaknesses’ were cited as the constraints for obtaining and collecting evaluation data;
4. training institutions and HRD centers were found to have plans to improve the courses by
effective evaluation procedures.

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Chapter-3
RATIONALE OT THE STUDY

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RATIONALE OT THE STUDY-

Staff training is an element in raising morale because it sounds out people for possible future
promotions. The aim of this research is to identify the areas of training and development to
develop each employee so far as possible even if that means running the risk of losing them to
other organization. Survey indicates that training and staff development are the leading issues for
most personnel departments. This growing awareness of the importance of training and
development over the past decades is also supported by reports that employees were spending
more in aggregate terms on these activities.

There has also been increased recognition of the need to complement the qualities of employees
with the needs of the organization. Such concepts require not only careful planning but also
greater emphasis on employee development. Thus human resources development is seen as one
of the major keys to the success of the organization and is emphasized at all levels. Human
resources development program are continuous and shaped to fit the cultural changes in the
organization in relation to the individual’s need. In this way, training and human resources
development become tools for effecting change.

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Chapter-4
objective

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OBJECITVES OF THE STUDY-

Human resource is the backbone of any organization can achieve its goals, only through
well-trained personnel.

- To study on the training need satisfaction of the employees and of finds the best
method of training.
- To examine the impact of training on the works.

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Chapter-5

RESEARCH METHODOLOGY

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THE STUDY

The study analyses and compares level of TRAINING & DEVELOPMENT on Employee
performance at the Targeted Organizations where gender will be as independent Variable.

THE SAMPLE

In this research the universe consists of all the employees of different department at the Targeted
Organizations and number of respondent will be up to so.

THE TOOLS

TOOLS FOR DATA COLLECTION:

1) The questionnaire method is used to gather the information from the respondents of
different department. The numbers of respondents will be 116 who will filled the
questionnaire.

Each questionnaire contains 5 categories with the following ranking system –

1) Disagree
2) Neutral
3) Agree
4) Strongly Agree
5) Strongly Disagree

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2) SECONDARY DATA

The information and the conceptual facts are collected by books, HR journals and company HR
MANUALS.

TOOLS FOR DATA ANALYSIS: T-Test has been used to analyze the data.

Data was analyzed on the basis of following null hypothesis.

H01: There is significant difference in the level of TRAINING & DEVELOPMENT on


Employee Performance at the Targeted Organizations on the basis of their Gender.

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Chapter-6
Analysis and
Interpretation of Data

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Q.1 Do you feel training program is compulsory for the employee?

STRONGLY AGREE 20.7

AGREE 73.3

NEUTRAL 0

STRONGLY DISAGREE 0

DISAGREE 0

Interpretation: Major 20.7% of respondents Strongly Agree that Training program is


compulsory for the employee, 73.3% Agree, 0% neutral, 0% Disagree, 0% Strongly Disagree.

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Q.2 Does performance appraisal system help to win cooperation and team work between
employees?

Strongly Agree 20.7

Agree 66.4

Neutral 7.8

Disagree 0

Strongly Disagree 0

Interpretation: Major 20.7% of respondents Strongly Agree that training programs helps or
improves behavior of people, 66.4% Agree, 7.8% neutral, 0% Disagree, 0% Strongly Disagree.
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Q.3 .Does training and develop employees performance behavior?

Strongly Agree 27.6

Agree 61.2

Neutral 10.3

Disagree 0

Strongly Disagree 0.9

Interpretation: Major 61.2% of respondents Agree that training and development employee
performance behaviour, 27.6% Strongly Agree, 10.3% neutral, 0% Disagree, 0.9% Strongly
Disagree.

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Q.4 Does training and development employees performance knowledge?

Strongly Agree 31

Agree 55.2

Neutral 9.5

Disagree 1.2

Strongly Disagree 3.1

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Interpretation: Major 55.2% of respondents Agree that training and Development develop
employees performance knowledge.31% Strongly Agree, 9.5% neutral, 1.2% Disagree, 3.1%
Strongly Disagree.

Q.5 Does training and development activities helps the organization to maintain employees
relation rate?

Strongly Agree 15.5

Agree 71.6

Neutral 10.3

Disagree 2.0

Strongly Disagree 0.6

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Interpretation: Major 71.6% of respondents Agree that training and development activities
helps to maintain employees relation rate, 15.5%Strongly Agree, 10.3% neutral, 2.0% Disagree,
0.6% Strongly Disagree.

Q.6 Does your level of motivation affect your performance

Strong Agree 25.9

Agree 60.3

Neutral 11.2

Disagree 2

Strongly Disagree 0.6

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Interpretation: Major 60.3% of respondents Agree that employees level motivate affect your
performance, 25.9% Strongly Agree, 11.2% neutral, 2% Disagree, 0.6% Strongly Disagree.

Q.7 knowledge management service helps you to improve your performance?

Strong Agree 28.4

Agree 63.8

Neutral 6

Disagree 1.8

Strongly Disagree 0

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Interpretation: Major 63.8% of respondents Agree knowledge management service helps you
toimprove your performance [28.4% Strongly Agree, 6% neutral, 1.8% Disagree, 0% Strongly
Disagree.

Q.8 employee participation is their in improving knowledge management service?

Strong Agree 17.2

Agree 69

Neutral 9.5

Disagree 4.3

Strongly Disagree 0

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Interpretation: Major 69% of respondents Agree that employee participation is their in
improving knowledge management services, 17.2% Strongly Agree, 9.5% neutral, 4.3%
Disagree, 0% Strongly Disagree.

Q.9 Training program helps or improve behavior of people?.

Strong Agree 30.2

Agree 57.8

Neutral 10.3

Disagree 1.7

Strongly Disagree 0

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Interpretation: Major 66% of respondents Agree that training program help in improve
behavior of people, 30.2% Strongly Agree, 10.3% neutral, 1.7% Disagree, 0% Strongly
Disagree.

Q.10 Training program helps in learning new things?

Strong Agree 31.9

Agree 56

Neutral 7.1

Disagree 1

Strongly Disagree 4

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Interpretation: Major 56% of respondents Agree that training program helps in learning new
things , 31.9% Strongly Agree, 7.1% neutral, 1% Disagree, 4% Strongly Disagree ,strongly agree

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CHAPTER -7
IMPLICATIONS

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IMPLICATIONS

Employee work in an organization for better fulfillment of basic needs and for career growth.
Employee are asset for any organization, success failure of any organization is in the hand of
Employee, for that top management should work for the betterment of employees in a positive
way to train their employees so that the employees could work whole heartily for the
organization. Also training should be provided to the employee without any discrimination on
genders basis.

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CHAPTER -8
LIMITATIONS

43
LIMITATIONS

 Budgetary constraints – gathering and processing data was expensive. May be due to
lack of expertise to conduct extensive surveys to gather primanry data, whatever the
potential benefits, and also lack the funds to pay specialist market research agencies to
gather such data for them. In these cases, organisations may be forced to rely on data that
is less than ‘perfect’n but that can be accessed more cheaply , g.g., from secondary
sources
 Time constraints – organisations are often forced to balance the need to build up as
detailed a picture as possible regarding customer needs etc. against the desire ot make
decisions as quickly as possible, in order to maintain or imorve their position in the
market
 Reliability of the data – the value of any research findings depend critically on the
accuracy of the data collected. Data quality can be compromised via a number of
potential routes, e.g., leading questions. Unrepresentative samples, biased intervieweres
are objective will all add to the costs of the research but such costs are necessary if poor
decisions and expensive mistakes are to be avided.
 Legal & ethical constraints – the Data Protection Act (1998) is a good example of a
law that has a number of implocations for market researchers collecting and holding
personal data. For instance, the data they obtain is kept secure, is only used for laaful
purposes and is only kept for as long as it is necessary.
 Unresponsive attitudes on adminstrative part.

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CHAPTER -9
SUMMARY

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SUMMARY

The strength of any organization is its people. If people are attended to properly by recognizing
their talents, development their capabilities and utilizing them appropriately, organizations are
likely to be dynamic and and grow fast. Ultimately the variety of task in any organization has to
be accomplished by the people. Some of them have capabilities to do certain tasks better than
other tasks, and some of them may not have capabilities to dot the task assigned to them. In any
case one of the important process goals of any dynamic organization is to assure that its people
are capable of doing the variety of tasks associated their role\position.

Development of their capabilities keeps them psychologically vital. This development needs to
be monitored in terms of matching it with the organization requirements. Therefore, any
organization; interested in developing the capabilities its employee should understand the nature
of capabilities required to perform different functions as well as dynamics underlying the
development of these capabilities in an and organizational context. Thus proper and timely
training programs should be conducted in an organization.

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48
CHAPTER -10
CONCLUSION

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CONCLUSION

I conclude that through proper training an employee can become multi skilled and this I have
practically noticed through my analysis. Thus, training endeavors to impart knowledge, skill and
attitudes necessary to perform job related task.

I have found out that because of the training employees are more able to perform their work very
effectively, By imparting suitable training to employees the company achieves the target of:-

 Low cost
 High quality
 Timely delivery
 Reliability
 Value for money
 Customer satisfaction

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CHAPTER -11
Bibliography :

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Bibliography:

1. K. Aswathapa – Human Resource Management – Tata Mcgraw-Hill – Fifth Edition –


205-236
2. V. S. P. Rao - Human Resource Management – Exel Books by Anurag Jain- Second
Edition- 189-233
3. C.B. Gupta - Human Resource Management-Sultan Chand & Sons- First Edition - 9.3 -
10.21
4. Gary Dazzler (2006) “Human Resource Management”

Webliography:

1. www.wikipidia.com
2. www.acclimited.com
3. www.askacc.com
4. www.voced.edu.au/td/tnc

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