Personnel Controlling as a Part of the Management Controlling System in an Enterprise

The paper focuses on one of the functional fields of the Enterprise Controlling field – i.e. Personnel Controlling. It presents Personnel Controlling as an integral part of the management controlling system in an enterprise. The paper also deals with reasons for implementing personnel controlling and furthermore tasks and instruments of personnel controlling. The focal point of the article is the field of personnel costs and personnel indices. In order to manage the various and varied personnel processes, Personnel Controlling requires a variety of measurement indices and quantities. One of the most fundamental questions Personnel Controlling seeks to answer is the establishment of relevant measurement quanta and indices. Among the key problems faced by Personnel Controlling are those of the question of measuring the so-called “soft” factors and that of the measurement of the results of the personnel management process. These problems and issues are covered in this paper.