Labour cost budgeting as a tool of personal controlling
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2018, Vol 2018, Issue 97
Abstract
Contemporary human resource management specialists have the status of business partners. This role requires sufficient knowledge of the organisation, necessary for the specialists to contribute to the devel- opment of strategic solutions and cost optimization through, for instance, personal controlling, i.e. con- trolling adapted to handle the HRM function. The personnel controlling concept comes with a variety of tools, one of which is the labour cost budgeting. This interdisciplinary article presents the complex matter of human resource management in the context of personnel controlling. In particular, it provides an in- sight into the nature of personnel controlling and labour costs, and describes how personnel controlling units and HRM units are related to each other. Based on a critical review of the literature (mainly interna- tional), the article integrates the knowledge of personnel cost budgeting and attempts to evaluate its use- fulness for management purposes. Its conclusions can be used as reference by researchers and practition- ers (mainly heads of the personnel function and personnel controlling), as well as by economics students. In the author’s opinion, personnel cost budgeting can be a key tool allowing an organisation to control these costs and consequently improving the effectiveness of organisational management.<br/><br/>
Authors and Affiliations
Lena Grzesiak
Keywords
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