Last Updated on March 12, 2024 by Lukas Rieder
The management accounting system and the enterprise resource planning system (ERP) contain the performance and value-based data needed for under- and over-year operational planning and control. But building up and maintaining personnel capacities and developing employees’ skills and abilities often requires longer periods of time, either because suitable personnel are hard to find or because specific training and continuing education take longer. Piloting personnel capacities is necessary to have the relevant capacities, skills and abilities ready on time. This requires recording and maintaining various personnel-related data
Piloting Personnel Capacities
Cost center managers (and their supervisors) periodically need to be able to analyze changes in their staff and take them into account in their decisions. In the foreground of such piloting considerations are the top controls Attractive Employer, Evolution and Productivity (cf. the post AMPLE for Sustainable Success). In our opinion, the essential sources for such data are the database of the personnel administration area as well as the personal memos of the managers.
In order to ensure that a management area (cost center) is always ready to perform and that necessary personnel developments are not forgotten, it is advisable to periodically track the following information:
