The essence, goals, objectives and functions of personnel controlling. Personnel controlling: essence, functions, tasks. Documentary support for personnel controlling Theoretical aspects of personnel controlling

In connection with the specification of jobs and the increasing role of personnel management, planning and systematic assessments of personnel costs are becoming increasingly important. Even more important in this regard are personnel selection and training, where cost control is also necessary, which in principle should cover the entire organizational structure and staffing.

Such goals can be achieved as a result of the integration of planning systems, as well as information and control systems, which in a particular case should be adequate to the organization itself. Knowledge of production and economic principles of cost control in the field of personnel underlies the performance of the personnel controlling function.

The most important task of personnel controlling (PC) includes planning and control of personnel in their close relationship with each other. The close interdependence of all types and areas of planning, including investment, product, innovation, finance, as well as business planning, should be taken into account. The CP must recognize and provide for changes in the external environment, the dynamics of the labor market and provide the personnel personal policy strategy with the necessary prerequisites, having foreseen new needs and costs in advance. CP is a service function that is necessary for the top management of an enterprise for its survival. CP is a coordinating and regulatory function of personnel management (Figure 12.2).

Figure 12.2

The coordination function of the CP covers planning of the number, quality composition and personnel costs, as well as the personnel structure.

At the operational level, CP focuses on monitoring compliance between the actual and planned state, analyzing deviations and introducing proposals to improve the regulation of the use of personnel and personal policy in general.

There is a universal chain of relationships that is acceptable for CP: goals - functions - tasks.

Indicators of achieving goals are individual subfunctions that are performed when solving the corresponding tasks. Analysis of the dynamics of such indicators makes it possible to obtain timely information about the extent to which the set goals are being achieved. For example, an indicator of the goal “improving the quality of candidates for positions” may be a survey of these candidates by groups of specialties and other target characteristics. An indicator of the goal “regulating the costs of attracting the necessary specialists” may be the promise of a deposit to those hired without notifying other candidates about this.

Indicators of the goal “providing jobs with a qualified workforce” are the promise of a personal bonus to the candidate, the quality of the candidate, and the duration of the contract.

Let us give examples of goals and their determinants in the process of performing subfunctions of the CP (Table 12.1).

Table 12.1- Goals of personnel controlling

Subfunctions and Goals	Indicators (tools of achievement)
Recruitment
Selecting the required candidates. Optimization of selection costs. High-quality attraction of new employees	Analysis of selection methods. Assessment of selection technologies based on candidate surveys, feedback analysis. Selection costs. Analysis of the benefits of the initial stage of work of those occupying the position
Personnel integration
Effective introduction of new employees. “Binding” new employees to the enterprise	Employee surveys. Development of costs per employee. Planning the individual career of a new employee at the enterprise. New employee report card
Controlling individual staff development
Development of cost estimates, reducing the cost of attracting “expensive” specialists to work at the enterprise. Working with young professionals. Timely adaptation of qualifications to changing needs. Organization of advanced training. Development of the organization's human resources potential. Development of individual potential of employees	Surveys of customers about the needs of the required workforce (heads of departments). Participation in the distribution of university graduates. Analysis of market activity and diversification strategies. Assessment of the quality of knowledge of participants in seminars and courses. Survey of managers. Survey of external consultants and seminar leaders. The degree of correspondence between job requirements and how employees meet these requirements

End of table. 12.1

Subfunctions and Goals	Indicators (tools of achievement)
Communication Controlling
Increasing demands and promoting initiative. Deepening knowledge about joint business and economic interdependencies	Comparison of managers and employees - who is more active. Observation through “rumor” channels, assessment of information from informal communications
Familiarize employees with the company's goals and strategy. Using the potential of employees, their experience, ideas for making problematic decisions	Employee surveys. Expanding the scope of employee decision-making (assessing management style)
Controlling motivation
Mobilization of motivational opportunities, search for rational remuneration systems. Dividing employees into groups according to their level of success. Moral stimulation	Adjustment of wages and labor productivity, comparison of wages with each other. Surveys of employees and managers. State of psychological climate, job satisfaction

KP concept and tools. Planning of specific areas of work and target indicators have an active influence on strategic work with personnel. They create the prerequisites for strategic personnel management. These prerequisites include personnel control.

Personnel control requires its own concept. Within the framework of the concept of “controlling” many production and economic problems are considered. There is no clear definition of this concept. In the same way, personnel control does not have strict boundaries in the personnel management system. The core of the concept of controlling is determined by the content of the meaning of the verb to control, which means “to manage”, “regulate”, “direct”, “settle”. The main elements of controlling as a regulatory system are planning, control, and preparation of information.

Figure 12.3

Personnel control can mean joining an internal production control system, planning and regulating the area of ​​work with personnel.

Personnel control is differentiated:

• - to determine goals (for example, personnel costs, scope of work);
• - special functions of personnel management (for example, advanced training, certification);
• - methodological tools (for example, personnel assessment methods).

The process of personnel control is optimized by the simultaneous use of decentralized (operational) and centralized (strategic) tools for achieving joint results.

Centralized and decentralized personnel control have four main groups of tools at their disposal (Figure 12.4).

Figure 12.4

Along with operational and strategic forms of personnel controlling, there are its quantitative and qualitative forms. All forms, tools and functions of controlling are united by the responsibility of the first person of the organization for the personnel and each person individually.

Personnel controlling functions are performed by employees of the financial, planning and economic departments, as well as the personnel and social development departments. They are very different in organizational and substantive terms compared to control (Figure 12.5).

Figure 12.5

The personnel cost controlling function is a centralized function that includes planning personnel costs for the entire enterprise. Moreover, after completing work on personnel, it is subject to discussions on legal and business issues based on the presentation of specific digital material by various departments. As a result, a cost structure is formed taking into account what should be and what already is.

The next phase of the “struggle” for the plan is associated with the clarification and comparison, on the one hand, of quantitative data on personnel economics from traditional statistics for the previous period and, on the other hand, with what the planning prerequisites contain based on production tasks.

Decentralized controlling is carried out by the HR and Social Development departments. This is an important function of such units. It is subordinate to the central controlling of the enterprise and includes calculations and analysis of various types of cost costs, which are prerequisites for general analysis and optimization of labor processes.

Decentralized control over the use of employee potential. The HR department assists business units in using employees in accordance with their capabilities, as well as the employees themselves in their development (Table 12.2).

The principles of controlling are trust, openness and honesty, group work, commitment to quality, flexibility, and the desire to be a leader in innovation. These principles apply to all employees at all levels of management and unite them to achieve common goals.

The understanding of personnel controlling and its role began in 1987.

Let's look at the specific functions of controlling:

• - employees as business partners;
• - increasing the role of PR culture;

Level management	Success Factors for Personnel Controlling
	monetary, accounting	economic indicators and figures	quality subjective assessments
Strategic	Cost-based personnel development tools. Financial and mathematical analysis of the costs of social support	Personnel structure and levels of education. Staff composition	Analysis of individual potentials
Tactical	Control of the education program budget. Social expenses	Cost of education and advanced training for one employee. Number of reserves	Employee assessment using test methods
Operational	Cost of individual employees. HR department budget	Working time and its costs	Daily monitoring of personnel development (seminars, etc.)

HR department assessment

• - personnel planning; external positions:
• - increased competition;
• - market activity.

Let us dwell on the goals of the controlling concept:

• - evaluation of work based on measuring its activity and quality;
• - increasing the contribution of each employee to the success of the enterprise;
• - integration of information flows;
• - formation of project teams.

CP covers the systematic analysis, control and planning of staff collaboration. CP tools are designed to diagnose the state of work with personnel in the past, present and future in order to develop an enterprise strategy. In this case, a significant role is given to employee surveys, which serve to assess management style, production climate, and job satisfaction.

Personnel Controlling

Control questions

1. Formulate the concept of logistics.

2. Specify the target task of logistics controlling.

3. List the logistics controlling tools.

4. What indicators can be used to characterize the effectiveness of the logistics service?

Personnel management in an enterprise should be understood as a process that covers all main phases: planning, control and regulation. To effectively manage this process, ensuring the competitiveness of the enterprise in the long term, it is necessary to develop and implement a personnel control system.

Under personnel controlling understand the system of intra-company planning and control in the field of personnel, which helps to transform strategic guidelines into planned values ​​and specific activities, as well as to formulate basic provisions for personnel management.

The scope of activities of personnel controlling includes the development and provision of tools to ensure the strategic and operational capacity to maintain the required labor productivity in the enterprise.

The main task of personnel controlling is the systematic and integrated feedback between planning and variance analysis. Typically, the following basic functions of personnel controlling are distinguished:

· information-supporting is the construction of an information system that systematically covers all the necessary data: productivity potential, personnel costs, etc.

· planned – obtaining forecast, target and regulatory information;

· management – ​​development and coordination of measures to eliminate negative deviations (proposals for improvement);

· control and analytical - measuring the degree of goal achievement, analyzing deviations.

To implement the above functions of personnel controlling, the following tasks must be solved:

· provision of information, services and facilities;

· monitoring the efficiency of personnel use;

· determination of personnel requirements in tactical, strategic and operational aspects;

· personnel development, attraction, stimulation and dismissal of personnel, as well as personnel cost management.

In personnel controlling, which is part of the controlling functions of the enterprise as a whole, operational and strategic areas are distinguished. Strategic personnel control must link personnel prospects with the enterprise management strategy. Tasks of strategic personnel control:

· formation of a personnel development concept;

· monitoring trends in personnel requirements;

· monitoring the implementation of the HR strategy.

Operational personnel control focuses on the goals of strategic personnel planning and implements the required activities. At the operational level, the priority is the cost-effectiveness of personnel.

The tasks of operational personnel control are:

· attracting personnel;

· staff development;

· personnel management;

· service for staff;

· personnel marketing;

· staff motivation;

· dismissal of personnel.

Information about personnel and indicators in the personnel controlling system are collected into a single information base, organized and documented. The personnel controlling information system is used to receive, accumulate, process, evaluate and transmit information about personnel and workplaces. To provide the management of the enterprise, personnel department employees and representatives of work teams with the necessary information, appropriate technical, methodological and organizational means are used. This allows you to informationally and analytically support the target tasks of the enterprise management as a whole and HR managers.

Organizationally, the personnel control service (PCS) can be positioned in the enterprise in the following configurations:

· SKP is part of the centralized controlling service. In this case, there is a danger that the specific thinking of the management of the controlling service, focused more on economic and financial accounting and reporting, will not allow creating a personnel controlling system that takes into account the characteristics of personnel management;

· The SKP is a headquarters structure reporting directly to the head of the enterprise. This, in principle, a reasonable decision can lead to active rejection and boycott of the work of the SKP on the part of the personnel service;

· SKP is structurally included in the personnel service with the same rank in the management hierarchy, such as, for example, the personnel development service. But there is a danger that personnel controlling will lose its special role - to provide coordination and information support to other departments in the field of personnel management;

· The SKP is a headquarters structure reporting directly to the manager responsible for the personnel of the enterprise.

In the future, work with personnel will be increasingly decentralized, which will lead to the need to increase the level of centralization and standardization of personnel management. At the same time, personnel controlling should not turn into a mechanistic system limited only to monetary indicators from financial and management accounting systems.

The concept and essence of personnel controlling

Definition 1

Personnel controlling is a concept of personnel management of an organization that seeks to comply with the new, recently significantly increased role of human resources in the enterprise. It should be noted that the importance of human resources has recently increased in all fields of activity due to numerous changes in society and technology.

Personnel controlling is a system of intra-company control and planning in the field of work with human resources, with the help of which the planned strategies of the organization are “transformed” into specific activities and planned values, and also the basic provisions for personnel management are formed.

Personnel control includes the development of tools to ensure factors for increasing labor productivity in the organization. The key task of personnel controlling is to carry out constant monitoring and feedback between planning systems and analysis of plans, as well as deviations from them.

Personnel controlling functions

The personnel control system includes the following functions:

1. Information-supporting function. It consists of building an information system that covers all important and necessary information: personnel costs, productivity, etc. This function is implemented by creating a database of working personnel in the organization, with the ability to generate reports.
2. The planned function of personnel controlling is to obtain forecast, normative and target information, for example, determining the organization's need for employees (skill level, quantity) to produce new products.
3. The management function of personnel controlling is the development of a number of proposals aimed at eliminating negative trends. So, for example, when an unexpected deviation occurs between actual and planned training costs per employee per year, in this case the personnel controlling service sends its recommendations for making adjustments to plans and budgets to the financial department and the human resources department.
4. The control and analytical function of the personnel controlling system is the measurement of the level of goal achievement, the analysis of actual and planned indicators for the organization’s personnel. When the identified deviations do not fall outside the range determined by the controlling department, there is no need to apply control actions. If a reverse trend is observed, the personnel controlling service reports alarming trends to the relevant departments of the enterprise. For example, when personnel turnover at an enterprise falls within the acceptable limits (4-5%), but there is a tendency towards an increase in the indicator, then it is necessary to inform the personnel management about this.

Tasks of personnel controlling

To implement the above functions, the personnel controlling service needs to solve a number of key tasks:

• provide information, services and services to the head of the human resources department;
• Conduct an audit of the effectiveness of the use of the organization's personnel for the reporting period (usually once a year). This assessment is carried out by the management of the enterprise on the basis of tools and techniques that are developed by the controlling service;
• determine personnel requirements in various aspects (strategic, operational and tactical). These calculations are carried out by the personnel controlling service based on the organization’s plans and reporting: operational and strategic plans, types and quantities of products, market segments;
• carry out development, stimulation, selection and dismissal of employees, as well as manage personnel costs.

Human resource management covers the main phases of management. To effectively perform a function that ensures competitiveness, a personnel control system is developed. Read more about creation and implementation in the article.

From the article you will learn:

Personnel controlling: functions and tasks

Personnel controlling is a system of intra-company planning and control in the field of working with human resources. It allows you to transform strategies into planned values, specific activities, and formulate regulations for personnel management. Personnel control involves the development and provision of tools to ensure labor productivity.

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Rules for collecting information for management accounting and personnel controlling

When assessing employee performance, use both quantitative and qualitative indicators. Use different instruments. Quantitative comparisons concern employee performance indicators. Qualitative ones reflect the degree of loyalty and level of satisfaction.

To evaluate and measure quality indicators, use fuzzy set tools and methods, verbal expert assessments, and interval data. It is advisable to use verbal assessments when it is impossible to measure a phenomenon. To establish direct and indirect relationships between the results of the organization’s activities and employee data use tools and methods of correlation and regression analysis. They determine the quantitative relationship between indicators, set goals, and tasks for personnel control.

The most important thing in strategy and development is to show how decisions made within the framework of one project in a single department affect the work of the organization as a whole.

Craig Watters, President of Capsim Management Simulations Inc.(Norfield, Illinois, USA), specializing in business simulations

After studying the topic, the student should know:

• ? the place of personnel controlling in the management system of a modern organization;
• ? structure and content of personnel controlling;
• ? types of personnel controlling and conditions for their practical application;

be able to:

• ? form the elemental structure of personnel controlling and effective relationships between its subsystems;
• ? use objective laws of personnel controlling to increase the efficiency of this type of management activity;

own

Conceptual apparatus in the field of personnel controlling.

PLACE OF HR CONTROLLING IN THE PERSONNEL MANAGEMENT SYSTEM OF AN ORGANIZATION

Controlling is based on scientific achievements of various disciplines: economic theory, business analysis, accounting, planning, management, cybernetics, sociology. To master controlling, you need a broad outlook and the ability to think analytically, and in addition, you need knowledge in a wide range of subjects related to economics, management, and cybernetics. Keep in mind that there are no ready-made solutions for every problem that an HR manager may encounter.

The controlling structure is shown schematically in Fig. 1.1. Setting goals - determining the qualitative and quantitative goals of the enterprise and choosing criteria by which to evaluate the degree of achievement of the goals.

Rice. 1.1.

Planning is the transformation of enterprise goals into forecasts and plans. The first step of planning is an analysis of the strengths and weaknesses of the enterprise, opportunities and threats (the so-called S WOT analysis). Based on this, first the enterprise strategy is developed, and then the plan. The plan allows the company to assess how realistic it is to achieve its goals, what helps and what prevents them from achieving them. A plan is a quantitative expression of an enterprise's goals and the development of ways to achieve them. Plans are developed both for the entire enterprise as a whole and for each division. Controlling participates in the development of planning methods, coordinates the activities of different departments and services of the enterprise in the planning process, and also evaluates plans, determining how much they correspond to the goals of the enterprise, how much they stimulate action, and how realistic their implementation is.

Audit and management accounting are a reflection of all financial and economic activities of an enterprise during the implementation of the plan. As an element of the controlling system, it is fundamentally different from accounting. The specificity of management accounting is that it is focused on the information needs of enterprise and department managers, to support management decision-making, and accounting is aimed primarily at external users (government bodies, banks, etc.).

The information flow system is the most important element of the enterprise's controlling system. The management process itself is often considered as a process of information transformation: management influences are information of a special kind. In information theory, it is mathematically proven that there is a certain minimum amount of information, without which effective management is impossible. Moreover, the more varied the reaction of the control object can be, the more information is needed. In relation to an enterprise, this means that the more volatile the economic environment, the more complex the internal structure of the enterprise itself, the more information is needed for effective management. One of the main tasks of controlling is information support for management; it can only be solved if there is clear and coordinated functioning of the information flow system in the enterprise.

Controlling is the supplier of information necessary for the functioning of the management system in the enterprise. Information is a collection of information that reduces the degree of uncertainty. Therefore, the information supplied by the controlling system must meet the following requirements:

• ? reliability;
• ? completeness;
• ? relevance (materiality);
• ? usefulness (the effect of using information should exceed the costs of obtaining it);
• ? understandability;
• ? timeliness;
• ? regularity.

Any information, including information from traditional accounting (financial) accounting, must meet these requirements. However, the significance of various requirements may be different: if for accounting (financial) accounting the main thing is the reliability of information, then in the controlling system it is the relevance of the information (how significant it is for the management decision being made). All other information requirements within the framework of controlling play a subordinate role: non-essential information, even if it is completely reliable, cannot help in making management decisions; at the same time, significant, but only 95% reliable, can be of great help to the manager.

Only information that is directly related to this decision can be considered relevant for making a management decision:

• ? the conditions under which the decision is made;
• ? target criteria;
• ? a set of possible alternatives (what decisions can, in principle, be made);
• ? the consequences of accepting each of the alternatives (what will happen if this or that decision is made).

Possessing information, the manager can monitor all financial and economic activities of the enterprise - tracking processes occurring in the enterprise in real time; drawing up operational reports on the results of the enterprise’s work for the shortest periods of time (day, week, month); comparison of target results with those actually achieved. Based on such a comparison, conclusions are drawn about the strengths and weaknesses of the enterprise, the dynamics of their change, as well as favorable and unfavorable trends in the development of external conditions in which the enterprise has to operate. Changing the conditions of the external and internal environments of the enterprise entails a revision of the target parameters: it is necessary to check how optimal the set goals are in the new conditions, whether the enterprise will be able to achieve its goals in view of the changes that have occurred. Based on changes in target parameters, as well as a forecast of changes in the strengths and weaknesses of the enterprise itself, the action plan to achieve the goals is adjusted, and this new, revised plan is put into practice, i.e. the circle closes.

The monitoring model carried out within the framework of the controlling system is presented in Fig. 1.2.

Based on all the collected information, the controlling system carries out control.

Controlling is not identical to control: control is concerned with recording and assessing already accomplished facts in the activities of an enterprise, and controlling is aimed at the future. It should be noted that in this case, controlling performs certain control functions (while the nature of control itself undergoes significant changes).

Preliminary control:

• ? control of goals (whether the goals are set correctly, whether the tree of the enterprise’s goals is constructed correctly, whether different goals contradict each other, how adequately the quantitative criteria reflect the qualitative goals of the enterprise);
• ? control of forecasts (how realistic, justified, informative they are, how they help the enterprise solve its problems);
• ? monitoring the gap between the target and predicted values ​​(the extent to which the forecast of events does not correspond to the goals);
• ? control of restrictions (what external or internal conditions prevent the enterprise from achieving its goals, what trends exist in the development of these conditions);
• ? control of plans (how optimal the various plans of the enterprise are from the point of view of achieving its goals, whether the various plans contradict each other, etc.);
• ? budgetary control (control over the costs of enterprise divisions by developing budgets).

Rice. 1.2.

Current control:

• ? control and monitoring of the enterprise’s external environment in order to identify “weak signals”;
• ? monitoring the internal environment for early detection of problems.

Final control:

Monitoring the implementation of plans (calculation of deviations of actual values ​​from planned values, analysis of the causes of these deviations).

Thus, in the controlling system, the emphasis shifts from simply recording past facts towards forward-looking, anticipatory control, as well as operational monitoring of current events; the focus of control is not the past, but the present and future.

All previous elements of the controlling system - from planning to monitoring the implementation of plans - are necessary primarily to enable the analysis of plans, results and deviations.

You can analyze the past, present, and future. Analysis of the past is aimed at assessing the results of the past activities of the enterprise (did the enterprise achieve its goal, what helped it, what hindered it, what are the strengths and weaknesses of the enterprise?). Analysis of the present helps to determine what is currently happening at the enterprise and in what direction it is developing. Analysis of the future evaluates whether the enterprise will be able to achieve its goals, what opportunities will open up for it, and what risks it will have to face. All these types of analysis are carried out within the framework of the controlling system.

Based on the analysis, recommendations are developed for making management decisions. Taking into account the current situation, as well as future opportunities and threats, controlling determines what action alternatives the enterprise currently has and evaluates these alternatives from the point of view of achieving the enterprise's goals. Based on such recommendations, the manager can act meaningfully.

So, the main task of controlling is to aim the enterprise management system at achieving its goals. Therefore, controlling is a complex structure that combines such various elements as setting goals, planning, accounting, control, analysis, managing information flows and developing recommendations for making management decisions. Due to its integration, controlling provides a synthetic, holistic view of the enterprise’s activities in the past, present and future, an integrated approach to identifying and solving problems facing the enterprise.

Secondly, the global economic system imposes mandatory requirements for certification of management systems in accordance with international standards, the distinctive feature of which is the use of controlling for the successful development of management functions (planning, organization, motivation and control), including the development of personnel management functions.

Thirdly, the successful implementation of a personnel management strategy is determined not only by the quality of planning, but also by the effective organization of the control process aimed at regulating the main parameters of subject activity in order to timely respond to changes in the external and internal environment of the organization.

Fourthly, making informed management decisions in the modern business environment is becoming increasingly difficult due to the constantly growing information flows and the multiplicity of possible solutions. In this regard, there is a need for tools for information and methodological support of management systems, including a personnel management system.

In the context of globalization and integration of the domestic labor market, the organization’s personnel act as a valuable socio-economic resource, the cost of professional qualities and competencies of which is steadily increasing due to the acquisition by employees of new knowledge, practice-oriented skills and abilities.

The organizational form of controlling is chosen based on several, taking into account the specifics of the personnel management system. The organizational structure of the personnel service depends on the structure of the enterprise and on the business tasks facing the company. The specific place and role of units - bearers of personnel management functions - in the overall management system of an organization are determined by the place and role of each specialized unit for personnel management and the organizational status of its immediate leader (this organizational status is confirmed by a set of powers and responsibilities determined by the position of the first head of the organization in relation to personnel service).

The organizational structure of the HR system controlling service can be built in different ways. For large enterprises, it is necessary to create a special unit (department, service). Before creating a personnel management controlling service, it is necessary to determine the place of the service in the organizational structure of the enterprise. To use the controlling service, the following types of organizational structure can be recommended: linear, functional, headquarters. A line structure means that the controlling service has the same status as a department (or management). In this option, officials of the controlling service have the right to governing orders. The linear structure is aimed at a large amount of information flowing from one level of management to another, as well as reducing initiative among lower-level employees. The functional structure assumes that for individual management functions related to personnel management of the enterprise, separate divisions are formed, whose employees have a wealth of skills and knowledge in this area of ​​management. The advantages of this structure include the fact that it reduces the repetition of actions, develops business specialization, and also improves the coordination of the activities of officials. If the personnel management controlling service (department) is organized as a staff unit, then the manager reports to the immediate manager of the enterprise.

The use of the personnel management controlling service through a headquarters structure assumes that officials of the controlling service are introduced in separate departments. Moreover, each service official reports to the head of the service, and the controlling service works as a headquarters. At the same time, headquarters authorities in relation to line officers do not have the right to give orders and make decisions. Thus, the head of the controlling service receives a fairly high status and independence from the heads of other services.