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HRM (Fach) / Personell Controlling (Lektion)
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- subject and goals of personnel controlling control function information function guiding/leading mechanism
- Perspectives of personnel controlling Instrumental personnel controlling - measures the efficiency of different HR-instruments Institutional personnel controlling - focus on human resources as an organizational unit Functional personnel controlling - determining the contribution of personnel management to the company's success
- Key performance indicators (KPI) as instruments of personnel controlling In general: KPIs are a central instrument of personnel controlling Types of KPIs: absolut figures: totals, differences and averages of quantity or value size (e.g. number of employees) relative figures: breakdown figures - share of personnel costs to total costs relation-numbers - revenue per employee index numbers - wage costs over several years compared to based year
- Methods of personnel controlling Utility analysis - determing the degree of achievement by non-monetary point rating Cost comparison - comparision of the cost impact of different instruments Cost-effectiveness analysis - monetary costs are compared with non-monetary effectiveness Cost-benefit analysis - determining the capital value / net present value
- KPI - systems Requirements to KPI: Clarity and transparency extent systematic structure comprehensive target reference Most important and best known KPI-systems Social balance sheet HR accounting Intrument-oriented approach actor-oriented approach Balaced-Scorecard approach
- Social balance sheet In general: one of the first attempts to systematically assess the social impact of operational activities mostly adresses to external stakeholders Content not regulated by law, usually contains: structure of employees pay safety at work
- HR Accounting Based on a personnel economics approach, where employees are not seen as cost factors but as capital Determining a time-related value for each employee Human capital - the total human performance potential of a company goes beyond purely financial ratios in the shareholders value approach Pros: employee is seen as an asset not only as a cost factor Cons: Only partial equivalence of human capital and financial account employee is only seen in terms of economic usefulness Overall, only minor importance of HR accounting in Germany
- Instrument-oriented approach In general: Specific KPIs for individual instruments of personnel management Personnel KPI system according Schulte (2002) Personnel requirements and structure Recruitment Personnel deployment Retention and performance stimulation Personal development Employee Suggestion System Staff release Personnel Cost Planning and Control
- Actor-oriented approach In general: conflict approach (goal conflict between parties involved in personnel management) Definition of two different dimensions of HRM efficiency: Efficiency to the company / operational efficiency (labor productivity) Employee-related and social efficiency (job satisfaction) In opposition to the instrument-oriented approach, the functional perspective of personnel controlling is more prominent here Different results of personnel managements can be depicted
- Balanced-Scorecard-Approach In general: the reduction of company processes to financial KPIs is not enough (similar to the HRA approach) Different perspectives in the balanced-scorecard-approach: financial perspective customer perspective learning and innovation perspective internal process perspective General aspects: 4-7 KPIs per perspective KPIs should be related to the company's strategy can be used as part of the instrumental, institutional and functional personnel controlling Pros: four different perspectives are integrated into an overall perspective non-monetary goals are also taken into account causal connections between the perspectives are shown Cons: Fixation on the chosen KPIs can lead to disregarding other important key figures Few empirical studies concerning the value of the approach to personnel controlling
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- Organization of Personnel Controlling: Organizational Structure Assigned to HR or the controlling department Usually assigned to HR Often integrated as staff function Advatages of integration into HR: greater acceptance among employees fewer data protection problems Advatages of integration into the controlling department: greater independence from HR department better access to corporate data higher competence in techniques and methods of controlling
- Conditions and limitations of personnel controlling Conceptual and methodological problems: causality - evidence of causal relationship between HRM instrument and efficiency is not always clear direction of action - sometimes cause and effect of HRM instrument ist not clear lags - possible time-lags in the use of instruments The political dimensions of personnel controlling measurement of the outcomes of HRM is not a value-free process
- Relationship between HR practices and performance High performance work practices: employee skills and organizational structures employee motivation Positive impact of high performance work practices: intermediate employee outcomes (turnover and productivity) short and long-term measures of corporate financial performance
- Causal relationship and causal order Causal relationship: Covariation between presumed cause and effect Temporal precedence of the cause Ability to control or rule out alternative explanations for a possible cause-and-effect connection Causal order: Reverse causation - performance causes HR practices Spurious relationship - third variable is causing both variables resulting in ther respective covariation Implicit perfomance theories - "we're high perfoming firm so we must do all these HR things