assignment first：人力资源职责下放的案例研究
然而，与所有概念一样，这种共享服务中心的概念也有一些漏洞。为了引入共享服务中心，公司必须在相同的任务上花费双倍的钱。服务中心的人力资源人员将专注于文书工作，而内勤人员也需要参与这方面的工作。这意味着，他们需要为同样的工作支付两个人。另一方面，很明显，为了集中整个人力资源部门和工作，需要将行政部门迁移到一个地方。根据Jiang等人(2012)的观点，这是一种负担类型。因此，虽然建立共享服务中心的主要目标是降低成本节约，但它增加了成本。因此，对于雪山酒店集团(Snow Mountain Hotel group)来说，行政服务的集中化可能也会对该组织造成不利影响。将人力资源职责下放给直线经理的主要目的是使人力资源员工从行政工作的负担中解脱出来，使他们能够更多地关注战略问题。此外，通过向直线经理提供人力资源角色，人力资源业务伙伴能够专注于实现业务目标和目标，而不需要任何额外的成本，从而节省公司的时间和金钱。
然而，从案例研究中可以看出，将人力资源职责下放给直线经理的首要任务是提高员工的生产力和效率，以及改善企业领导者和人力资源经理之间的关系。雪山酒店集团人力资源总监的这一目标是非常合适的，因为他们打算提高他们的整体组织绩效。Stone等人(2015)认为，企业的财务和经营绩效取决于员工的生产力，这是一个普遍的事实。员工把大部分时间都花在与直线经理的密切工作上，从而将人力资源的职责移交给直线经理，从而有可能提高员工的生产力。其主要原因是直线经理和员工之间有很好的了解，因此直线经理可以根据员工的优势和劣势来运用人力资源策略，从而提高员工的绩效。另一方面，也可以说，在一个组织的背景下，人力资源活动下放给直线经理也往往会带来员工的工作满意度。
assignment first：人力资源职责下放的案例研究
However, like as all concepts, this shared service centre concept has also some loopholes. In order to introduce a shared service centre, a company has to spend double money on the same tasks. The HR staffs in the service centre will focus on the paperwork whereas the in house staffs will also need to be involved in this aspect. It means, they need to pay two individuals for the same job to be done. On the other hand, it also becomes clear that in order to centralise the entire HR department and works, it is required to shift the administrative department into one place. It is a type of burden according to the point of view of Jiang et al. (2012). It thus increases the cost though the primary objective of making a shared service centre is decreasing the cost saving. Therefore, for Snow Mountain Hotel group as well, the centralisation of the administrative services might back fire the organisation.The main aim of devolving HR responsibilities to line managers is to free the HR staffs from the burden of administrative works so that they can focus more on strategic issues. Further, by providing HR role to line managers, HR business partners are able to focus on achieving the business objectives and goals without any extra cost that saves the time and money of the company.
However, as seen from the case study, the main priority behind devolving HR responsibilities to line managers is increasing productivity and efficiency of employees as well as the improvement of relationship between business leaders and HR managers. This aim of the HR director in Snow Mountain Hotel group is quite appropriate as they intend to improve their overall organisational performance. According to Stone et al. (2015), it is general fact that financial and business performance of a firm depends on the productivity of its employees. Employee spends most of the time of their work closely with the line managers and therefore, devolving HR responsibilities to the line managers, and it becomes possible to improve the productivity of employees. The main reason behind it is that both the line managers and the employees have good understanding between them and therefore, line managers can apply HR tactics based on the strength and weakness of the employees and thereby can improve their performance. On the other hand, it can also be said that within an organisational context, the devolution of HR activities to line managers also tend to bring employee job satisfaction.