[1 euro investi en qualité du management en rapporte 4 à l’entreprise. Laurent Cappelletti, docteur HDR en sciences de gestion, professeur titulaire de la chaire comptabilité et contrôle de gestion du Conservatoire national des arts et métiers (CNAM), chercheur au Laboratoire interdisciplinaire de recherche en sciences de l’action (Lirsa) et directeur à l’Institut de socio-économie des entreprises et des organisations (Iseor), explique comment et grâce à quels leviers. Ses travaux portent sur le management du potentiel humain et le contrôle de gestion socio-économique. Son dernier rapport, « Dynamique économique et réindustrialisation durables des territoires », a été réalisé pour le Haut-Commissariat au plan en 2022].
The attractiveness of work, the social satisfaction it provides and the productivity it generates are intimately linked. It is possible to significantly improve the three through a mode of proximity management that breaks with the anachronistic Taylorian type or, more precisely, “Fayolo-Taylorian”, named after the theoreticians of the beginning of the 20th century.e century – the Frenchman Henri Fayol (1841-1925) and the American Frederick Taylor (1856-1915) – whose ideas promoting a depersonalized management based on procedure, verticality without horizontality and the separation of tasks, have durably influenced, voluntarily or not, the organization of work in companies and organisations.
This management mode affects the six levers of job satisfaction or quality of life at work (QVT):
1. Working conditions, both physical and psychological.
2. Work organization.
3. Communication-coordination-consultation and meaning at work.
4. Time management.
5. Professional training and development.
6. Strategic implementation, in particular the remuneration strategy and the distribution of the economic value created.
These six levers of job satisfaction also turn out to be those of sustainable productivity and the attractiveness of work. These areas must be the subject of regular close negotiations between the manager and his employees in small companies, the manager and the members of his team in larger ones, to periodically adapt them to the desired level of social satisfaction.
Improving these levers allows the reduction of hidden costs – “hidden” in the sense that they are not taken into account or are very imperfectly taken into account by the accounting information systems (budgets, income statements, balance sheets). This reduction makes it possible to self-finance the investments made in this area.
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