Controlling in personnel management. Organization of personnel controlling at the enterprise. Indicators reflecting real personnel costs

The concept and essence of personnel controlling

Definition 1

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

Personnel controlling is a system of internal control and planning in the area of ​​work with human resource, with the help of which the planned strategies of the organization are "transformed" into specific activities and planned values, as well as the basic provisions for personnel management are formed.

Personnel controlling includes the development of tools to ensure the growth factors of labor productivity in the organization. The key task of personnel controlling is the implementation of constant control and feedback between planning systems and plan analysis, as well as deviations from them.

Personnel controlling functions

The following functions are distinguished in the personnel controlling system:

1. Information support function. It consists in building information system, which covers all the 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 predictive, regulatory and target information, for example, determining the organization's need for employees (skill level, quantity) to implement the release of new products.
3. Control function personnel controlling is the development of a number of proposals aimed at eliminating negative trends. So, for example, when there is an unforeseen deviation between the 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 finance department and the human resources department.
4. The control and analytical function of the personnel controlling system is to measure the level of goal achievement, to analyze the actual and planned indicators of the organization's personnel. When the detected deviations do not go beyond the interval defined by the Controlling subdivision, then there is no need to apply control actions. In the case when the opposite trend is observed, then the personnel controlling service reports on the ongoing alarming trends to the corresponding divisions of the enterprise. For example, when the turnover of personnel at the enterprise falls within the limits of permissible values ​​(4-5%), but there is a tendency towards an increase in the indicator, then it is necessary to inform the personnel management about this.

Personnel controlling tasks

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 personnel department;
• to check the effectiveness of the use of the organization's personnel for the reporting period (usually once a year). This assessment is made by the management of the enterprise on the basis of tools and techniques developed by the controlling service;
• determine the need for personnel in various aspects (strategic, operational and tactical). These calculations are carried out by the personnel controlling service on the basis of the organization's plans and reporting data: operational and strategic plans, types and quantities of products, market segments;
• develop, stimulate, recruit and fire employees, and manage personnel costs.

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

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

After studying the topic, the student should know:

• ? place of personnel controlling in the management system 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 the objective laws of personnel controlling to improve the efficiency of this type of management activity;

own

The conceptual apparatus in the field of personnel controlling.

PLACE OF PERSONNEL CONTROL IN THE PERSONNEL MANAGEMENT SYSTEM OF THE ORGANIZATION

Controlling is based on scientific advances in various disciplines: economic theory, analysis economic activity, accounting, planning, management, cybernetics, sociology. To master controlling, a broad outlook and the ability to think analytically are required, and in addition, knowledge is needed on a wide range of subjects related to economics, management, and cybernetics. Keep in mind that there is no ready-made solutions for all the problems a HR manager might face.

The controlling structure is shown schematically in Fig. 1.1. Goal setting is the definition of the qualitative and quantitative goals of the enterprise and the selection of criteria by which it is possible to assess the degree of achievement of the set goals.

Rice. 1.1.

Planning - converting enterprise goals into forecasts and plans. The first step in planning is to analyze the strengths and weaknesses of the enterprise, opportunities and hazards (the so-called S WОТ-analysis). On the basis of this, first the strategy of the enterprise is developed, and then the plan. The plan allows the enterprise to assess how realistic it is to achieve the goals set, what helps and what prevents them from achieving them. A plan is a quantification of the goals of an enterprise 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 activities different divisions and services of the enterprise in the planning process, and also evaluates plans, determining how they correspond to the goals of the enterprise, how much they stimulate to action, how realistic is their implementation.

Audit and management accounting - a reflection of the entire financial and economic activities of the enterprise in the course 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 the heads of the enterprise and departments, to support the adoption management decisions, and accounting is aimed primarily at external users ( government bodies, banks, etc.).

Information flow system - essential element controlling systems at the enterprise. 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 diverse the reaction of the control object can be, the more information is needed. With regard to the enterprise, this means that the more changeable 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 of management, it can be solved only under the condition of a clear and well-coordinated functioning of the system of information flows at the enterprise.

Controlling is the provider 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);
• ? utility (the effect of using information should exceed the cost of obtaining it);
• ? comprehensibility;
• ? 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 information (how important it is for the management decision taken). All other requirements for information within the framework of controlling play a subordinate role: insignificant information, even if it is quite reliable, cannot help in making management decisions; at the same time, significant, but reliable only by 95%, can be of great help to the leader.

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

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

Possessing information, the manager can monitor the entire financial and economic activities of the enterprise - tracking the processes occurring in the enterprise in real time; preparation of operational reports on the results of the enterprise for the shortest periods of time (day, week, month); comparison of target results with those actually achieved. Based on this comparison, conclusions are drawn about the strengths and weaknesses of the enterprise, the dynamics of their change, as well as the favorable and unfavorable trends in the development of external conditions in which the enterprise has to work. Changes in the conditions of the external and internal environment of the enterprise entail a revision of the target parameters: it is necessary to check how optimal the set goals are in the new conditions, whether the company, due to the changes that have taken place, will be able to achieve the set goals. Based on the change in the target parameters, as well as the forecast of changes in the strengths and weaknesses of the enterprise itself, the action plan is adjusted to achieve the goals, and this new, revised plan is being implemented, i.e. the circle is closed.

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

Based on all the collected information, the Controlling system exercises control.

Controlling is not the same as control: control is engaged in fixing and evaluating fait accompli in the activities of the enterprise, and controlling is aimed at the future. It should be noted that in this case, controlling performs certain control functions (while the very nature of control is undergoing significant changes).

Preliminary control:

• ? control of goals (whether the goals are correctly set, whether the tree of the goals of the enterprise is correctly built, whether different goals do not contradict each other, how adequately the quantitative criteria reflect the qualitative goals of the enterprise);
• ? control of forecasts (how realistic, substantiated, informative they are, how they help the enterprise to solve the tasks at hand);
• ? control of the gap between the target and predicted values ​​(to what extent the forecast of the development 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 different plans of the enterprise are optimal from the point of view of achieving its goals, whether different plans contradict each other, etc.);
• ? budget control(control over the costs of divisions of the enterprise through the development of budgets).

Rice. 1.2.

Current control:

• ? control and monitoring of the external environment of the enterprise in order to identify "weak signals";
• ? monitoring of the internal environment for the purpose of early detection of problems.

Final control:

Monitoring the implementation of plans (calculating deviations of actual values ​​from planned ones, analyzing the reasons for these deviations).

Thus, in the controlling system, the emphasis is shifted from a simple fixation of past facts towards long-term, proactive control, as well as operational tracking of current events; the focus of control is not the past, but the present and the future.

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

You can analyze the past, the present, and the future. The analysis of the past is aimed at assessing the results of the past activities of the enterprise (whether the enterprise achieved its goal, what helped it, what prevented it, what are the strengths and weaknesses enterprises?). Analysis of the present helps to determine what is happening at the enterprise at the present time and in what direction it is developing. The analysis of the future assesses whether the company will be able to achieve its goals, what opportunities it will face, what risks it will have to face. All these types of analyzes 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 dangers, controlling determines which alternatives to actions the enterprise currently has, and evaluates these alternatives in terms of achieving the objectives of the enterprise. Based on such recommendations, the leader can act meaningfully.

So, the main task of controlling is to direct the enterprise management system to achieve the set goals. Therefore, controlling is a complex structure that combines such various elements as goal setting, planning, accounting, control, analysis, information flow management and development of recommendations for making management decisions. Due to its integration, controlling provides a synthetic, holistic view of the company's activities in the past, present and future, an integrated approach to identifying and solving the problems facing the enterprise.

Secondly, the world economic system presents mandatory requirements to certification of management systems in accordance with international standards, a 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, successful implementation HR 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 substantive activity in order to timely respond to changes in the external and internal environment of the organization.

Fourth, it is becoming more and more difficult to make informed management decisions in the modern business environment due to the constantly growing information flows and multivariance. 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 personnel of the organization acts as a valuable socio-economic resource, the cost professional qualities and whose competencies are steadily increasing due to the acquisition by employees of new knowledge, practice-oriented skills and abilities.

The organizational form of controlling is chosen on the basis of 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 departments - carriers of personnel management functions - in common system management of the organization is determined by the place and role of each specialized unit for personnel management and the organizational status of its immediate head (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 the personnel service).

The organizational structure of the controlling service of the personnel management system can be built in different ways. Large enterprises need education special unit(department, service). Before creating an HR Controlling service, you must define the location of the service in the organizational structure of the enterprise. The following types of organizational structure can be recommended for using the controlling service: linear, functional, headquarters. Linear structure means that a controlling service has the same status as a department (or department). In this variant, the officials of the controlling service have the right of leading orders. The linear structure is aimed at a large amount of information going from one level of management to another, as well as reducing initiative among lower-level workers. Functional structure assumes that for individual management functions related to personnel management of the enterprise, separate divisions are formed, whose employees have a baggage of skills and knowledge in this area of ​​management. The advantages of this structure include the fact that it reduces repetition of actions, develops business specialization, and also improves the coordination of activities of officials. If the service (department) of controlling personnel management is organized as a staff unit, then the head is subordinate to the immediate head of the enterprise.

Using the HR Controlling service through the headquarters structure assumes that CO officers are introduced in separate departments. Moreover, each executive the service is subordinate to the head of the service, and the controlling service operates as a headquarters. At the same time, the headquarters authorities in relation to the line ones 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.

Introduction

"When heroes leave, clowns enter the arena"

Heinrich Heine

A radical restructuring of the management system of the domestic economy is one of the most important problems in our country. This problem is of particular importance at the level of the enterprise, the position of which in market economy is fundamentally changing. Becoming an object of commodity-money relations, possessing economic independence and fully responsible for the results of economic activities, an enterprise is obliged to form a management system that ensures high efficiency of work, competitiveness and stability of the market position. In this regard, it is especially important to pay attention to personnel management and personnel controlling.

The issues of personnel management within the framework of controlling are distinguished by the diversity, complexity and ambiguity of their research. Personnel controlling has many aspects: economic, political, social, financial, philosophical, psychological, technical, organizational, etc.

When defining the essence and content of controlling by personnel, it is characterized, first of all, as an integration process, with the help of which professionally trained specialists form organizations and manage them by setting goals and developing ways and methods to achieve them.

Personnel controlling involves the performance of a number of functions, through which managers ensure the conditions for the effective work of employees employed in the organization and the receipt of results that correspond to the set goals. The ability to set and achieve goals, defined as the art of knowing exactly what is to be done and how, is the basis of personnel management. This skill must be possessed by managers, whose activity consists in organizing and guiding the work of all personnel to achieve the goals of the firm. Therefore, controlling personnel is often associated with managers, as well as with bodies or administrative apparatus. There is a widespread understanding of personnel management and controlling as an art. It is based on the fact that business organizations are complex systems, the functioning of which is influenced by numerous and varied factors of the external and internal environment. Therefore, the ability to operate such a complex mechanism requires high professional training.

Currently, personnel controlling is based on the following postulates:

The external environment of the organization is extremely changeable and mobile;

The varied and conflicting needs of people and only in the last place is a "tool" for ensuring profit

Management is the most complex area of ​​human activity, which should be learned throughout your life.

Experience convinces us that these postulates are supported by many Russian managers, but not all of them know how they can be guided in their practice. One of the important "tools" of personnel management and controlling is a systematic approach to the selection and placement of personnel in accordance with which it is necessary to look for the origins of problems arising in the work of an organization, first of all, outside its boundaries, in the external environment. Many internal problems of firms are caused by external factors - imperfect legislation, inconsistent macroeconomic processes, unreliable partners, mistrust of customers, aggressive competitors, incorrect personnel policy, etc. The importance of the external environment for the company cannot be overestimated. It is she who makes them look for their "niche" in the market space, determines the strategy and tactics, the internal structure of the enterprise, the directions of its development. Most typical for the external environment modern enterprise- dynamism, diversity and integration. And it all depends on the people who work in the organization.

Now they have already abandoned the idea of ​​an organization as a mechanism created only for making a profit. According to foreign scientists, any enterprise is an organism that develops according to objective laws, the arbitrary violation of which leads to death.

The most important laws of the existence of such an organism include:

Survival drive;

Constant transformation, development aimed at adapting to the external environment;

Creation and improvement of their "bodies", and first of all the bodies responsible for the selection and placement of personnel;

Maintaining a supportive internal environment;

Controlling all types of activities of the organization;

The integrity of its parts and the unity of goals for them

Synergy.

Personnel management and controlling reveals the nature of managerial work, finds out the links between cause and effect, factors and conditions under which the joint work of people is more useful and productive. In personnel management, the importance of knowledge systems is emphasized, which allows not only to timely and efficiently manage current affairs, but also to predict the development of events and, in accordance with this, develop a strategy, market policy of organizations that serve as a support in setting goals and in implementing management practice.

Taking into account the characteristics of the characters of people working in organizations and with organizations requires not only the use of a scientific approach, but also the art of its application in specific situations. Each employee is an individual who has his own system of values, motives for work, etc. Therefore, personnel controlling is designed to develop personal qualities managers and employees, their ability to accumulate new knowledge and apply it in practical activities... In order for the people operating in the organization to direct their efforts towards achieving its goals, managers are obliged to constantly interact with them, to create conditions for the fullest possible disclosure of the potential of employees.

The development of personnel management and controlling is, first of all, an evolutionary process, which is characterized by continuity and a sensitive response to changes in the economy, in the system of socio-economic relations. The concept and essence of personnel management change in accordance with the development of human society, acquire new features and characteristics.

The challenge of the present study guide- to help future managers not only to acquire knowledge in the field of management and controlling of personnel and related other management objects (finance, ecology, informatization, etc.), not only to form and strengthen certain skills, but also to analyze, evaluate and develop personal the qualities of the organization's employees necessary for their effective work.

Section 1

1.1. Theoretical aspects of personnel controlling

The main features of the modern Russian economy are the following:

Continuity of change

High uncertainty

High risks

High pace of change

Change in culture and religion

Innovativeness

Creativity

It is these features that pose new challenges for managers and managers and require special study in the framework of personnel controlling.

Personnel management should be understood as a process covering all the basic functions of planning, control, regulation. To effectively manage this process, ensuring the competitiveness of the enterprise in the long term, it is necessary to develop and implement a controlling system.

Human resource management of an organization includes a set of interrelated activities:

Selection of workers, engineers, technicians, managers of various qualifications and levels based on the organization's strategy;

Labor market analysis and employment management;

Personnel adaptation (psychological and professional);

Personnel career planning;

Planning of retraining and advanced training of personnel;

Ensuring rational working conditions;

Creation of a favorable microclimate in the team;

Analysis of labor costs and results;

Labor productivity management;

Development of an effective system of labor motivation;

Substantiation of the structure of income, the degree of their differentiation;

Social policy development;

Prevention and elimination of conflicts;

Recently, in leading firms in developed countries, human resources management is exclusively carried out on the basis of personnel controlling. Personnel controlling is understood as a forward-looking system of information, analytical and methodological support by the management of labor resources in the process of planning, monitoring and making managerial decisions in all functional areas of the enterprise in order to increase its efficiency.

Personnel controlling is the philosophy and way of thinking of personnel managers and, in general, top managers who make personnel decisions focused on the efficient use of labor resources and the development of the enterprise in the long term.

Personnel controlling must be understood as a related function that contributes to planning, control, management, information support of all personnel, economic activities.

The study of foreign and domestic definitions of controlling makes it possible to consider controlling as a function of the management system, which allows you to assess successful activities organization and directly affects the management system to maintain its sustainable development in the long term. Controlling allows you to evaluate the management system and its elements in a comprehensive manner, as well as to support its sustainable development.

Controlling is the navigational component of an HRM system aimed at tracking down bottlenecks in the organization's work and ensuring that the end results are aligned with the goals.

Controlling is the subject of activity of the corresponding manager - controller, which is designed, first, to identify all the obvious and implicit reasons that caused deviations of the results from the set goal; secondly, analyze and determine how these deviations influenced (or may affect) the achievement of the set goal; thirdly, to determine what measures need to be implemented in order to eliminate deviations from the plan and prevent them in the future; fourthly, to inform the management of the organization which deviations exactly signal the need for changes in strategic planning.

Controlling, in contrast to traditional control, consists in comparing estimates "plan - fact", in explaining the reasons for the appearance of deviations, in determining their impact on long-term goals, as well as in the development of corrective measures to eliminate deviations.

Hence, the main tasks of the controller are the development of materials for making management decisions and presenting them to the management. He should also advise the administration on all issues of choosing the most effective options for action and thereby influence the use of all opportunities for the organization to achieve planned performance.

Unlike a controller, a controller is a person who is entrusted with the responsibility of verifying the accuracy of compliance with norms (material, labor, financial), the correctness of accounting, assessing the performance of structural units in general, etc. Therefore, the main task of the controller is to measure, evaluate, i.e. check something and make an independent report to the manager who has assigned this responsibility to him. This is precisely its function.

So, the purpose of controlling is to prevent the emergence of crisis situations in the organization.

Errors and problems that arise within the organization are intertwined, if they are not corrected in time, with errors in assessing changes in the external environment. Therefore, the main task of controlling is to identify problem situations and adjust the activities of the organization before these problems develop into a crisis, bankruptcy.

The basis for decision-making in the field of personnel management is the long-term and short-term goals of the organization. In accordance with the hierarchy of organizational goals at the highest level of management, long-term goals are determined and implemented, which allow managers to assess the impact of decisions already made on long-term performance. Primary level goals are short-term and focused on optimizing management decisions in the near future. Regular monitoring of the degree of implementation of the goals of personnel management for the long and short term is ensured by the personnel controlling system.

System long-term planning, monitoring and control of the effectiveness of the use of personnel costs, associated with the strategy of the organization and focused on the future, is called strategic personnel controlling.

The goal of strategic controlling is to optimize management decisions and ensure the competitiveness of the organization's human resource strategy. The long-term goals of controlling are realized by analyzing and taking into account the factors of the internal and external environment of the organization's HRM development when justifying strategic planning labor indicators.

The activities of the organization are influenced by many external and internal factors: the political situation in the country; economic and social conditions management; financial and credit policy of the state; organizational and legal form; sectoral and resource features of the activity; the nature and traditions of the business turnover; business industrial ties; organizational structure; financial position; the degree of competitiveness in the market for products and services; supply markets, sales, etc. The personnel management system, in particular, is influenced by such external factors, as the ratio of supply and demand in the labor market, the degree state regulation labor market and market infrastructure development, state labor legislation and personnel training systems, indicators of the formation, distribution and use of the country's labor resources, etc.

Analysis of environmental factors affecting personnel management allows us to assess the possible directions of situational development and the degree of implementation of strategic goals, as well as to maximize the competitive advantages of the enterprise and minimize possible losses.

Analysis of the microenvironment of the enterprise is the collection and tracking of information on labor indicators for controlling objects and the identification of "bottlenecks" in strategic planning. In the course of comparative analysis of normative and actual indicators, deviations of values, their causes, dependence and impact on the final results of the management system are revealed.

Achievement of the current goals of personnel management by timely transfer of analytical information on control indicators to the management is ensured with the help of operational controlling.

Operational controlling is carried out on a regular basis as needed and is based on the timely identification of deviations from the planned plans in order to prevent a crisis. Operational Controlling data provides HR managers with information about the system being managed so that they can take action to optimize labor efficiency and cost-benefit systems at the right time. In accordance with this, the directions of analysis in strategic and operational controlling of HRM are determined.

The information collected by the controlling system in the process of analysis helps to reduce entrepreneurial risk in a situation of uncertainty in management decisions.

A managerial decision is a choice of an alternative to achieve organizational goals, carried out by management within the framework of certain powers and competencies.

In practice, the decision-making process in the human resource management system is the successive actions of the personnel manager aimed at analyzing emerging problems, generating options for solving problems and implementing the most profitable ones.

The decision-making process consists of the following stages:

Problem identification;

Goal setting;

Selection of comparison criteria and ranking of criteria by significance;

Analysis of alternative solutions;

Choosing the best solution.

Stages of operational collection of information and selection of control indicators:

Collection of information and selection of benchmarks;

Revealing deviations of actual indicators from planned ones;

Determining the causes of deviations and the impact on economic indicators activities;

Providing information to the management for making decisions;

Adjustment of the organization's plans and budgets in accordance with decisions taken in the HRM management system.

To optimize management decisions, mathematical modeling methods (game theory, queuing theory, linear programming) and expert methods (scenario development method, commission method, Delphi method, brainstorm and etc.)

The development of a solution using modeling methods involves the formulation of the problem, the determination of the analysis criteria, the quantitative measurement of influencing factors, the construction of the model, the calculation of the optimal solution, the establishment of the degree of adequacy of the model and the solution found, the final corrective operations.

Expert methods are effective in solving problems that should not quantitative analysis... In the course of a survey of a group of experts, a bank of their opinions is collected, processed and interpreted, and then, in order to minimize subjectivity, the bank of opinions is subjected to mathematical procedures.

Classification of management decisions in HRM controlling is presented below:

By the degree of recurrence of the problem: typical and atypical;

By the distribution of the problem across the levels of management: large-scale and local;

Organizational goals: strategic and tactical;

By the term of implementation: long-term and short-term;

If possible, adjustments: correctable and uncorrected.

The effectiveness of the functioning of the human resource management system is determined primarily by its contribution to the achievement of the strategic goals of the organization. However, real efficiency can only be determined by comparing the degree of implementation of business goals with the funds spent on it. The integral indicator (the effectiveness of the organization as a whole) is transformed into many other indicators at lower levels, showing, among other things, the effectiveness of human resource management.

In this regard, when assessing the effectiveness of the human resource management system, it is necessary to highlight two aspects of efficiency, due to the nature of the socio-economic goals of this system: economic and social.

The most common indicators for assessing the effectiveness of the human resource management system in organizations include the following indicators:

Indicators reflecting real personnel costs:

The total costs of the organization for personnel for the period;

Personnel costs in the volume of sales;

Personnel costs in the structure of general expenses of the company;

The ratio of the wage fund to the total volume of sales;

Labor costs in the cost structure of the enterprise;

Training costs in the wage fund;

Financing costs social programs in the wage fund;

The level of the average salary in the company by the main categories of employees;

Expenses for corporate events in the wage fund;

Organization costs per employee;

Indicators assessing the return on the activities of employees of the organization:

Sales volume per employee;

Profit before taxes per employee;

Labor productivity (in monetary and physical terms) - sales volume or pure products per employee (dynamics);

The ratio of growth in labor productivity and growth in wages in the organization.

To assess the social efficiency of the human resource management system, the following indicators are used:

indicators characterizing the quality of personnel:

The share of administrative personnel in the total number of employees;

Number production workers per one non-production or administrative employee;

Age structure of personnel;

Personnel educational structure;

The gender structure of the staff;

Personnel structure by seniority (duration of work in the company);

Personnel stability index as the ratio of layoffs of employees with a term of work in the organization for more than one year to the number of employees hired in the previous year;

Internal mobility ratio is the ratio of the number of employees who changed positions during the period to the average number of employees in the organization for the period;

Absenteeism indicator (the ratio of working time missed by employees during the period to the overall balance of the organization's working time for this period);

Indicators characterizing the effectiveness of the personnel service as one of the divisions of the organization:

Personnel service expenses in the general expenses of the organization;

Dynamics of the annual budget of the personnel service;

The ratio of the number of employees in the personnel service to the total number of employees in the organization;

Personnel service costs per employee;

Time of filling a vacancy of an employee in the organization;

The volume of hiring expenses, including per one accepted employee;

Again hired workers in the total number of employees;

The level of the quality of the working life of employees; assessment of their satisfaction with working conditions, the moral climate in the team, wages;

The number of employees dismissed from the organization on the initiative of employees;

The effectiveness of the interaction of the personnel service with other departments;

Evaluation of training programs;

Expenses for the implementation of special programs and projects in the field of personnel management;

Timeliness and completeness of solving problems set in corporate programs and plans.

The controlling system of the organization's personnel is of a forward-looking nature and involves the provision of information management in a feedback mode. Controlling allows you to anticipate, predict and timely adjust the main results of the organization's functioning. The information collected by the controlling system helps to reduce entrepreneurial risk when making management decisions under conditions of uncertainty.

Only the integrated use of information in the analysis of HRM and the development of corrective measures on its basis can give a synergistic effect of controlling.

Specific goal setting;

Regulation;

Selection of criteria and indicators for assessing the state of the control system;

Coordination of plans and budgets;

Maintaining information support enterprises;

Consulting and corrective actions;

Accounting, control and analytical actions;

Innovation;

Evaluation of the effectiveness and efficiency of the management system.

For the implementation of controlling actions in relation to personnel management, the choice of forms for the implementation of controlling is important. (Table 1).

Table 1. Forms of controlling the personnel management system

Features of the personnel management system as a controlling object:

The presence of a system of characteristics (structure, integrity, resource provision, self-sufficiency, etc.);

A large number of elements of the personnel management system;

The presence of links between the elements of the personnel management system;

Social and labor, economic, organizational, target results of the personnel management system.

From the standpoint of economic social responsibility management to assess the effectiveness of the personnel management system, it is advisable to take into account the following activities (see table. 2).

Table 2. Content of types of results and effectiveness in the personnel management system

Based on studies of the content of various efficiency assessment methods, conceptual approaches, etc. in personnel management within the framework of controlling, it is possible to identify relevant indicators for assessing the effectiveness and efficiency of personnel management (Table 3).

Table 3. Indicators used to assess the effectiveness and efficiency of the personnel management system, depending on the conceptual approach

For the effectiveness of personnel management, it is necessary to establish the subjects of controlling the personnel management system (Table 4).

Table 4. Subjects of personnel controlling, their goals and needs

The main tasks of the personnel controlling service are:

- the establishment of qualitative and quantitative indicators for assessing the implementation of the plan for labor and personnel costs;

- development of a monitoring system: according to the indicators of the implementation of the plan for labor and personnel costs;

- preparation of reporting regulations on personnel controlling;

- development of a methodology for analyzing deviations of actual indicators from planned ones;

- the choice of decision-making methods to eliminate bottlenecks in the personnel management system.

The main functions and tasks of controlling can be divided into the following groups:

- collection and processing of information;

- development and introduction of an internal accounting system;

- unification of methods and criteria for personnel assessment.

Planning:

- information support in the development of baseline plans;

- formation and improvement of the entire "architecture" of the planning system;

- establishing the need for information and time for individual steps of the personnel planning process;

- coordination of the information exchange process;

- coordination and aggregation of individual plans in terms of time and content;

- checking the proposed plans for completeness and feasibility;

- drawing up a consolidated personnel plan.

Control and regulation - determination of values ​​controlled by time and content;

- comparison of planned and actual values ​​to achieve goals;

- determination of the permissible limits of deviations of values;

- analysis of deviations, integration and interpretation of the reasons for deviations of the plan from the fact.

Information and analytical support - development of the "architecture" of the information system;

- provision of digital materials;

- collection and systematization of the most significant data for decision-making;

- development of tools for planning, control and decision-making;

- consultation on the choice of corrective actions;

- ensuring the cost-effective functioning of information systems.

Special functions:

- collection and analysis of data on the external environment (labor exchanges, the need for personnel, etc.)

- comparison with competitors;

- justification of a merger with other firms or the opening of branches;

- recruiting personnel for special orders; - calculating the effectiveness of personnel.

The personnel controlling system can be represented in the form of successive stages:

Methods for analyzing the formation and functioning of the personnel controlling system

Principles of formation and functioning of the controlling system

Recruitment and selection of personnel. Human potential

Human needs, labor motivation

Certification, advanced training system

Team planning (groups, departments): formal and informal groups

Leadership and power

Management of conflicts, stresses, innovations

The image of a personnel manager (role, qualities, rules of conduct, styles and methods of management, appearance etc.)

Let's consider each of the stages presented separately.

Methods for analyzing the formation and functioning of the personnel controlling subsystem include:

Systems approach;

Structural approach;

Normative approach;

Integration approach;

Situational approach;

Dynamic approach;

Behavioral approach;

Directive approach;

Optimization approach;

Decomposition method;

Sequential substitution method;

Comparison method;

Peer review method;

Balance method;

Cost-functional analysis;

Analogy method;

Combinatorial method.

The principles of formation of personnel controlling subsystems include:

Conditionality of the functions of managing the goals of the organization;

Ensuring the balance between the functions of personnel management;

The ratio of managerial orientations;

Stability;

Autonomy;

Consistency;

Simplicity;

Progressiveness;

Perspective;

Flexibility;

Completeness;

Efficiency;

Scientificness;

Multidimensionality;

Transparency;

Comfort.

Principles of functioning of personnel controlling subsystems include:

Concentration;

Specialization;

Proportionality;

Parallelism;

Adaptability;

Straightness;

Continuity;

Rhythm;

Divisibility;

Flexibility;

Reliability.

Recruitment and selection of personnel, as a rule, is carried out in two ways:

Internal sources of personnel attraction

External sources of personnel attraction

Internal sources have the following advantages and disadvantages:

Advantages:

Service growth and attachment to the organization;

Low acquisition costs;

Good knowledge of the qualities of the applicant;

The applicant knows the organization well;

Maintaining conditions for wages;

Fast adaptation;

Making room for others to grow;

"Transparency" of personnel policy;

Decreased fluidity;

Manageability of the personnel situation;

Flaws:

Restriction of the opportunity for choice;

Rivalry and tension;

The presence of connections in informal groups;

The motivation for refusal becomes more complicated;

May make higher demands;

The habit of the prevailing situations;

The deputy automatically becomes the receiver;

Possibility of pressure on the management;

Lack of influx of "new" views;

Conservatism of ties.

External sources have the following advantages and disadvantages:

Advantages:

Greater choices;

New impulses for development;

Personal pursuit of knowledge and growth;

Selection from many;

Covering the absolute need for personnel.

Flaws:

Increase in attracting costs;

Difficulty of adaptation;

Poor knowledge of the organization;

The risk of not passing the probationary period;

Blocking career opportunities for employees in the organization.

When recruiting and selecting personnel, the following methods are used:

Selection by resume;

Telephone interview;

Interview with employees of the personnel department, the head of the functional unit;

Personnel management covers the main phases of management. For the effective performance of the function that ensures competitiveness, a personnel controlling system is being 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 internal planning and control in the field of work with human resources. It allows you to transform strategies into planned values, specific measures, and formulate regulations for managing the personnel structure. Personnel controlling implies the development, provision of tools to ensure labor productivity.

Download related documents:

Rules for collecting information for management accounting and personnel controlling

When evaluating employee performance, use both quantitative and qualitative metrics. Use different tools... Quantitative comparisons relate to employee performance indicators. Qualitative reflect the degree of loyalty, the level of satisfaction.

To assess and measure quality indicators, use tools and methods of fuzzy sets, verbal assessments of experts and interval data. It is advisable to use verbal assessments when it is impossible to measure the phenomenon. To establish a direct and indirect relationship between the result of the organization's activities and data on employees use tools and methods of correlation and regression analysis. They determine the quantitative relationship between indicators, set goals, tasks of personnel controlling.

Personnel controlling - modern concept personnel management, striving to correspond to the new, significantly increased in recent years, the role of human resources in the firm (enterprise). The role of human resources in all spheres of activity has increased recently due to numerous changes in technology and society.

Personnel controlling is a system of in-house planning and control in the field of work with human resources, which helps to "transform" strategies into targets and specific activities, as well as form the main provisions for personnel management of the enterprise.

Personnel controlling implies the development and provision of tools to provide factors to increase labor productivity at the enterprise. The main task of personnel controlling is to provide constant feedback between planning and analysis of plans and deviations from them.

There are the following main functions of personnel controlling :

- Information support function is the construction of an information system that covers all the necessary information: productivity, personnel costs, etc. This function is implemented, as a rule, by creating a personnel database at the enterprise, with the ability to generate reports.

- Planning function- this is obtaining predictive, target and regulatory information, for example, determining the need for employees (number, skill level) for the release of new products.

- Control function- this is the development of proposals to eliminate negative trends. For example, if there is a deviation between the planned and actual training costs per employee per year, then the personnel controlling service makes recommendations to the HR department and the financial department to adjust the corresponding plans and budgets.

- Control and analytical function- This is the measurement of the degree of achievement of the goal, the analysis of planned and actual indicators of personnel. If the deviations do not go beyond the interval calculated by the controlling department, then control actions are not needed. But if the opposite trend is observed, then this service contacts the relevant departments of the enterprise and reports on alarming trends. For example, if the staff turnover remains within the permissible values ​​(4-5%), but there is a tendency to its growth, then this must be signaled to the personnel management.

To implement the listed functions, the personnel controlling service must solve the following tasks :

• provide information, service and services to the superior HR department;
• check the effectiveness of the use of personnel for the reporting period (as a rule, once a year). The assessment is carried out by the management of the enterprise on the basis of methods and tools developed by the controlling service;
• determine the need for personnel in strategic, tactical and operational aspects. These calculations are carried out by the personnel controlling service based on the following data: strategic and operational plan, types of products (services), their number, market segments;
• carry out development, selection, stimulation and dismissal of employees, as well as management of personnel costs.

Consideration of personnel controlling as a system object requires clarification of the following parameters:

• goals of controlling personnel and their hierarchy;
• the list of elements that make up the system;
• connections between elements (mechanisms of functioning and development);
• requirements for personnel controlling as a system;
• connections of personnel controlling with external environment(clarification of the influence of factors on the change in the personnel controlling system, its inclusion in the system of corporate controlling).

Since personnel controlling is an integral part of the company-wide controlling, then its goals should not contradict the activities of the organization, but, on the contrary, be derived from its goals.

This is especially important, since the coincidence of the goals of organization management and personnel management is a general parameter of efficiency: since the personnel management system is an integral part of the enterprise management system; its effectiveness is determined by the end result of the organization's activities.

In personnel controlling, which is part of the controlling of the enterprise as a whole, operational and strategic directions are distinguished (table 1).

Strategic personnel controlling links perspectives in the field of work with personnel with the strategy of company management. For example, if it is planned to enter new markets and improve the quality of products, then activities should be planned to attract (train) highly qualified specialists.

Operational controlling of personnel implements tactical measures, focusing on strategic goals... At the operational level, the focus is on achieving economic efficiency use of frames.

For example, indicators such as production per person in rubles or in natural values ​​(tons, meters, etc.), personnel costs in the structure of production or total cost, cash flow per employee, etc. are measured and evaluated.

An integral part of all of the above tasks is working time controlling (it must be consistent with other personnel controlling activities).

The main directions of controlling working time :

• setting goals, for example, reducing the loss of working time in production by 10% over two years;
• collection of current information about activities, for example, reasons for absenteeism or low labor productivity, etc .;
• presentation of the results to the management, participation in the discussion and making proposals;
• Implementation of feedback by asking employees what, in their opinion, should be done by the first persons of the company in order to increase labor productivity, reduce losses of working time. For example, the main reason for absenteeism may be the low prestige of work and employees are not afraid that they will be fired, since it is difficult to find new employees for these jobs;
• discussion of the results of the activities carried out in terms of their compliance with the set goals.

In the course of assessing the effectiveness of personnel, both quantitative and qualitative indicators are used. It is advisable to use various tools, for example, quantitative assessments can relate to such indicators of personnel performance as cash flow per employee; qualitative - the degree of personnel loyalty to the management, the level of satisfaction with the organization of the workplace.

To measure and assess quality indicators in the personnel controlling system, one should approach informally to the choice of assessment methods. It is advisable to use methods and tools of fuzzy sets, interval data and verbal assessments of experts.

For example, it is not entirely correct to measure the average age of personnel by calculating the arithmetic mean. It may turn out that the figures obtained will not correspond to any person in the enterprise. If half of the employees are 25-30 years old, and the rest are 50-60 years old, then the average age will be about 40 years, while such people do not work in the company at all. Therefore, it is more correct to determine the average age interval, in this case it will be 30-50 years.

Verbal (verbal) assessments should be used when it is difficult to measure a phenomenon. For example, the level of employee responsibility cannot be quantified - it is usually characterized as “low”, “medium”, “high”, etc.

To establish the relationship between the result of an enterprise's activities and personnel data, it is worth using methods and tools correlation regression analysis when a quantitative relationship is determined between indicators, for example, employee productivity (output per unit of time) and qualifications or work experience.

All information about personnel in the personnel controlling system is collected in a single database, structured and documented. It serves for receiving, accumulating, processing, evaluating and transmitting data on personnel and jobs.

Controlling documentary support staff assumes:

• Formulation of the objectives of the activity. Defining and clearly articulating goals is a prerequisite for using Controlling technology. Targets for the management of a division can, for example, come in the form of a decision at a higher level of company management.
• Reflection of these goals in the scorecard. The scorecard serves as a kind of coordinate system in which a goal is set in the form of target scores for the scores.
• Activity planning and determination of planned (target) values ​​of indicators. The action plan is reflected as a trajectory of movement towards the goal, deployed in time.
• Regular control (measurement) of the actual values ​​of indicators. Control over the implementation of the plan is carried out through measuring the actual values ​​of indicators regularly and repeatedly during the planning period.
• Analysis and identification of the reasons for deviations of the actual values ​​of indicators from the planned.
• Making management decisions on this basis to minimize deviations.

Personnel controlling service can be positioned in the enterprise in the following way:

• as part of a centralized controlling service. In this case, there is a danger that its management, focused more on economic and financial indicators and reporting, will not allow the creation of a personnel controlling system that takes into account the peculiarities of personnel management;
• as a headquarters structure reporting directly to the top officials of the company;
• be included in the personnel department with the same rank in the management hierarchy as, for example, the development service. However, there is a danger that personnel controlling will lose its special role of coordination and information support of other departments in the field of employee management;
• as a headquarters structure reporting directly to the head responsible for the personnel of the enterprise.

It should be noted that controlling personnel should not turn into a centralized and standardized system, limited only by monetary indicators from financial and management accounting.

The personnel controlling department needs to use in its work the physiological and socio-psychological characteristics of employees, which should contribute to the growth of objectivity in measuring and assessing the main resource - the personnel of the enterprise.