English to Spanish Bus/Financial Human Resources Reclutamiento y selecció

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Junto con saludar, agradecería a ustedes ayudarme con la traducción de "functional heads". A continuación les envío el texto en donde aparece.

“If the salesforce reports to the head of sales and the factory reports to the head of factory, it’s hard to hold either of them to account because the salespeople will say the factory doesn’t make the right products and the factory will say the salespeople don’t sell enough,” Campbell points out. “You benefit, then, from having someone looking after both of them, who you can hold them to account for their combined performance.” A ‘difficult links’ test has a similar aim; creating a management post for functions such as HR and accounting to report into , where that individual, rather than the CEO, will be able to commit sufficient time to help functional heads understand each other.

Gracias.