Intellectual Capital Report

Personnel controlling transfers as an integrated planning, information and control system the controlling idea on the HR function at the operational level personnel controlling focuses on objectives, i.e. planning and identification of personnel characteristics, control as a target/actual comparison, variance analysis, development of future concepts including human resources controlling as reporting: only who knows its location, can decide on the right way to the target. So you can, for example, on a fee-effort analysis using metrics systems to statements about the fees paid per paid hour. A cost analytical approach can be what elements of pay costs there are and how they work together examined. The influencing factors models that distinguish between E.g.

quantity, price and structure effects, are indispensable foundations for budgeting. The control in the sense of a Soll-Ist-Vergleichs is a part of phase in the control process. Here is not the formal correctness, but the substantive objectives in the foreground. Following control tasks are important in the compensation area: special payments such as success fees have also actually there, where the performance was according to? Meet functional and job profiles and the ability to map of the current operational situation? Gehaltserhohungs budget be kept? Human resources key performance indicators operational and strategic aspects of personnel controlling within the framework of a comprehensive approach to the knowledge balance sheet describes by Becker, Jorg: personnel controlling means a person’s balance sheet from the factual to the tactical, 2009, ISBN 9783839101773 although indicators in HR are an important planning and decision-making basis, these meet the specific needs of each company generally and the DV range specifically comply with. Are common problems that can occur with the formation of key figures: lack of consistency of key figures: the use of several key figures in a performance measurement system must contain no contradiction. You should only such sizes to each other in Set relationship where a demonstrable link between. Problem of the figures influenced: you should distinguish between directly and indirectly controlled key figures. In the first case, a value can be influenced by one or more action variable, whereas this is not the case with only indirectly controlled key figures.