Abs ac —
Nowadays, ole o he human ac o and human
esou ce is app ecia ed and has become one o he mos majo
elemen s o he success and compe i i eness hus he demand
o applying he con olling has appea ed in his a ea as well.
The knowledge, expe ience, expe ise is a o m o he capi al, a
pa o he o ganiza ional asse s, and o ganiza ional s a egic
esou ces. I s de elopmen o ope a ion is expensi e and
equi es signi ican in es men s bo h by he indi idual and by
he o ganiza ion. The basis o economic success o he
co po a ions, en e p ises is ha hey should employ he
a ailable o ob ainable esou ces e ec i ely and e icien ly
du ing p oduc ion o hei p oduc s, se ices. In ou ea ise, we
su ey and p esen he con olling ins umen s and me hods
applied in he a ea o human esou ces managemen .
Keywo ds — cos s, e ec i eness, measu ing, index-
numbe sys em, subsys ems, paymen sys em,
pe o mance assessmen , human esou ce audi
I.
I
NTRODUCTION
The basis o economic success o he co po a ions,
en e p ises is ha how e ec i ely and e icien ly hey
employ he a ailable esou ces o p oducing hei
p oduc s, se ices. The cos ing and accoun ing in ela ion
o he human esou ce al eady s a ed o de elop in he
‘60s bu i was gi en ela i ely li le a en ion. In he e a
o in o ma ional socie y and knowledge-based economy,
he human ac o is app ecia ed in he s a egic ini ia i es
as well as he ob ainmen and keeping o he compe i i e
ad an age. Thus he demand o applying he con olling
has appea ed in his a ea as well. P inciples o he
con olling can also be ansmi ed o his a ea i we ake
he peculia i ies o his esou ce in o conside a ion du ing
de elopmen o he sys em. In he Eu opean Union, he
quali y o human esou ce is he i s , abo e all, among
ou eally impo an alues and speciali ies. On he one
hand, i is necessa y o he economic g ow h o inc ease
he demand o labou o ces, o c ea e new jobs,
expanding he employmen in his way. On he o he
hand, he condi ion o a long-las ing economic g ow h is
ha mo e people should wo k and he compe i i eness o
he en e p ises and he coun y should imp o e based on
he ese es o ou human esou ce.
II. R
OLE OF THE HUMAN RESOURCES MANAGEMENT IN LIFE
OF THE ENTERPRISES
Managemen wi h he human esou ce inc easingly
becomes such a s a egic de ice o he en e p ises which
has a decisi e e ec on he en e p ises’ p o i abili y,
long- e m iabili y, success. The human is one o he
mos expensi e esou ces; cos s o he employmen o
people o en play a ole wi h he highes a e among he
cos s o en e p ises. A he same ime, he labou o ce is
said o be an en e p ise’s mos p ecious esou ce as an
indispensable ac o o he p oduc ion. Economic
ac i i ies canno be pe o med wi hou labou o ce and i
c ea es he o he esou ces as well o b ings in o a usable
condi ion [19]. The human esou ce has such a ibu es
which dis inguish i om e e y o he p oduc ion ac o :
he human esou ce
• does no wea ou du ing he wo k; capabili y o he
human esou ce emains in he long e m;
• has independen ee will, as a esul o which he
ac ions, pe o mance and hus he co po a e pe o mance
can be in luenced;
• is inno a i e, is able o enew, canno be s ocked,
canno be ese ed so i s con inuous and smoo h
u iliza ion is needed o ensu ing he adequa e
e ec i eness;
• is no a p ope y o he co po a ion, i s alue is no
pa o he equi y bu an impo an pa o he co po a e
esou ces hus inc eases alue o he co po a e [13].
As well in he labou ma ke , he companies building
on he p oduc ion a e eplaced by he economic uni s
building on he knowledge i.e. he main emphasis
swi ches o he knowledge ins ead o he adi ional
p oducing ac o s o he knowledge. In majo pa o he
success ul en e p ises, hei esul s ha e been eached by
means o exploi ing he oppo uni ies in he human
esou ces managemen [22]. I was ecognized ha he
ea lie knowledge, p o essional knowledge is su icien o
o e come he compe i o s. Pu ing he o ganiza ional
managemen wi h he human esou ces on a new ma ke
base is an essen ial condi ion o he pe pe uance,
CONTROLLING OPPORTUNITIES IN AREA
OF THE HUMAN RESOURCES
MANAGEMENT
Ve onika FENYVES
1
, K isz ina DAJNOKI
2
1
Uni e si y o Deb ecen Facul y o Economics and Business Ins i u e o Accoun ing and Finance, eny es. e [email protected]
1
Uni e si y o Deb ecen Facul y o Economics and Business Ins i u e Ins i u e o Managemen and O ganiza ion Sciences,
dajnoki.k[email p o ec ed]nideb.hu
p ospe i y o an en e p ise. In his a ea, he s a egic
o esigh , planning o he long- e m a e s eadily g owing
in impo ance. The labou o ce can e ec i ely pe o m
i s asks possessing he knowledge, p o essional skills,
abili ies and ap i udes, bu in absence o hese ones, i is
no able o ac i s ole in he alue c ea ing p ocess [20].
III. H
UMAN CONTROLLING
A In he mode n wo ld o oday, he en e p ises’
e ec i eness should be suppo ed no only by boas ul
wo ds o he leade s bu by pu ing he measu emen o
e ec i eness on an objec i e base. The e ec i eness o a
well-managed unde aking can/shall also be e i ied by
measu ing and he di ec ion o i s u he p og ess
can/shall be de e mined by analysing he measu ing
esul s. An en e p ise is e ec i e no (only) due o he
ad e ising wi h ma ke ing de ices bu also because o
ha he e ec i eness is measu ed wi hin he o ganiza ion
and igu es bu ess up he g ow h o e ec i eness. Due
o equi emen s o he mode n age and he e ec i eness
inc easing o ce o ma ke , he managemen is expec ed
o c ea e a long- e m consonance be ween he
o ganiza ion and i s en i onmen as well. This
consonance c ea ion should also be in acco dance wi h
he con inuously changing bu supply- yped ma ke
ela ions [4]. The leade s, decision-make s o a
co po a ion need in o ma ion in o de o know, ack he
pe o mance and changes o hei o ganiza ion,
en i onmen . They con inuously need o modi y he long-
e m a ge s o hei own o ganiza ions acco ding o he
changes o en i onmen . Fo ha eason, such an
o ganiza ional and ope a ional s uc u e is shall be
e ol ed which mee s he co po a e and ma ke
equi emen s and se es he ca ying ou o he
manage ial, leading asks. The con olling ac i i y can be
an ins umen o ca ying ou o he manage ial, leading
asks and ensu ing he con inuous in o ma ion s eam.
The ela ion o he con olling and managemen is
ex emely impo an and has a de e mina i e signi icance
om he coope a ion poin o iew. One o he
con olling subsys ems is he human con olling which
deals wi h analysis, measu emen o he human esou ce,
human pe o mance [1]. The e e -g owing ole o he
managemen wi h human esou ce has esul ed in ha he
human con olling ac i i ies ha e appea ed in he
co po a e image and he con olling de ices ha e
ex ended o e he human a ea. The human con olling
ac i i y con ibu es he e ec i e ope a ion o an
en e p ise [5]:
• his is such a managemen ins umen which helps
he en e p ises o ealize a a ional cos -sensi i e human
esou ces managemen in hei e e yday li e
• by means o i s index-numbe sys em, i indica es
he u iliza ion o esou ces and con ibu es o making he
necessa y decisions in an objec i e way
• by means o i s ins umen sys em, i gene a es i sel
he need ul changes
The human con olling is composed o he ollowing
h ee subsys ems: he cos con olling, he economy and
e iciency con olling. The basis o cos con olling is he
managemen accoun ing; i s asks include he
de e mina ion o pe sonnel cos s, he compa ison o he
planned cos s wi h he ac ually appea ing cos s, he
de e mina ion o de ia ions and hei easons and he
d awing up o de elopmen al p oposals. The ollowing
ac i i ies a e anked among his subsys em: p ognosis o
he cos s occu ing in ela ion o selec ion, aining and
imp o emen o he labou o ce as well as moni o ing
he expenses when hey eme ge. The economy,
e ec i eness con olling analyses he e ec i eness o
unc ions o he human esou ce (selec ion, aining,
paymen sys em, pe o mance assessmen ) and he
pe sonnel s uc u e (quali ica ion, age, gende e c.) and i
examines and e alua es he ole, ac i i y o human
esou ces managemen wi hin he o ganiza ion. Aim o
he p o i abili y, e iciency con olling is o enligh en he
leade s on op o he co po a e hie a chy abou ha how
impo an ole he human esou ces managemen has
wi hin he o ganiza ion, o wha ex en i con ibu es o
he success, e iciency o he en e p ise and he
enla gemen o p o i abili y. [10].
The human esou ce audi means a di ec ion o
de elopmen o human con olling. This is such an
examining, analysing and compa ing p ocedu e which is
aimed a e alua ion o he human esou ces managemen
e ec i eness. An o e all audi ing o he human esou ces
managemen is in he cen e. Du ing his p ocedu e, he
ollowing hings a e sc eened: he human s a egy and
a ge s, he planning me hods, he in o ma ion sys em and
con ol ac i i ies. The audi can be pe o med
ho izon ally o e ically. Du ing he e ical audi , only
ce ain a eas o he human esou ces managemen a e
examined while he ho izon al audi co e s i s whole
[20]. Fu he oppo uni y o he human con olling is o
employ he benchma king. Wi hin i s amewo k, an
en e p ise is compa ed o ano he company wi h ega d o
he human esou ces. By means o compa ison he
ope a ion, p ocesses and pe o mance indica o s, he
company sums up i s si ua ion in compa ison wi h i s
compe i o s and i a lagging is de ec ed hen he company
will be able o de ise he equi ed ac ions in o de o
cease he lagging [11].
O ien a ion o he human con olling
Acco ding o he domes ic p ac ice, he co po a ions
apply human con olling sys ems mos ly wi h
e ospec i e na u e and o ien a ion – i applies a all –
and hey u ilize hei index-numbe sys em o
e ospec i e pu poses. I s essence is ha , by means and
analyses o he indica o s mapped om he pas e en s,
hey y o make o ecas s o he u u e and o make such
decisions which can in luence he u u e o a posi i e
di ec ion. Howe e , since his analysis examines he
esul s o decisions made al eady p e iously and, based
on hese ones, i ske ches he u u e consequences, a big
isk exis s ha , possessing he limi ed in o ma ion and
knowledge, he p ospec i e consequence will be
de e mined, s ongly limi ed. Howe e , his is jus one o
he possible applica ion o ms. The o he lesse -known
applied solu ion when he human con olling is a de ice
o c ea ing ision. Aim o his p ospec i e, p ojec i e
con olling, by means o i s applica ion, is o ensu e he
e ec i e, e icien and op imum dis ibu ion o he human
esou ces o o ganiza ion in o de o each he u u e
goals o he o ganiza ion. Possessing he adequa e
p elimina y in o ma ion, he p ospec i e ou come,
pe o mance a e p ojec ed and compa ed o he expec ed
s anda ds, by means o applying he di e en calcula ing,
p ognos ic p ocedu es. A e all, i is an ac i i y simila
o planning o he human esou ce – in ac , a pa o ha .
Du ing i s applica ion, he ollowing hings can happen:
de ining and designa ing he o ms o beha iou , he
no ms and compe ences o be p e e ed in he u u e;
elabo a ing he ac ion al e na i es leading o ealiza ion
o he human s a egy; de e mining conc e e ames o he
ope a ion [21].
Dimensions o he human con olling
In mos cases, he possibili y o applying he human
con olling amoun s o he analysis o da a ega ding he
pe sonnel cos s and s a is ics. A he same ime, he o he
end is when ex emely many bu mos ly o ally
unnecessa y and non-used da a se s conglome a es. The
con olling canno be con ined o quan i a i e and
ope a i e dimensions only; s a egic and ope a i e human
con olling is also absolu ely equi ed.
The s a egic human con olling is an in eg al pa o
he human s a egy. Mo eo e , i is a pe sonnel audi
dealing wi h he ollowing: he examina ion o he long-
e m success; ac ions ela ed o he ealiza ion; ul ilmen
o he schedules; p o iding in o ma ion con inuously o
he human de elopmen . A he same ime, i includes he
long- e m analysis o he ocuses, p ojec s, manage ial
and mo i a ion assesses, ac i i ies which a e ixed in he
human s a egy; he es ablishmen o he s a egic
a ge ing and a ge o e lapping. Majo asks o he
s a egic human con olling a e o:
• pe o m s a egic planning o he ins umen s and
sou ces o be made a ailable o he human policy
• ca y ou long- e m complex a ge ed audi s,
e isions ela ed o he human esou ces managemen
• pe o m calcula ions ela ed o e u ns, e ec i i y o
he human in es men s [9].
In case o he ope a i e human con olling, om he
iewpoin o he o ganiza ional uni dealing wi h
managing he human esou ces, he pe o med ac i i ies
can be spli in o ou essen ial asks:
• he sho - e m elabo a ion o he human poli ical
ideas, pa ame e s o he cu en yea ; expand o he
human s a egy o he annual economic plans
• de e mina ion o he demands on he asse s and
sou ces o he cu en yea , in acco dance wi h o ecas s
o he s a egic plans
• gap analysis: sys ema ized and de ailed opposi ion
o he pe o mances and ope a i e equi emen s;
eedback he s a egic gap analysis, di e ences o he
s a egy
• con inuous da a p ocessing and ope a ion o
managemen in o ma ion sys em [10].
Sys em o he con olling
In he long e m, o he e ec i e leading o a
co po a ion, i is indispensable o c ea e ha mony
be ween he o ganiza ion’s en i onmen , in e nal
ope a ion and s a egy. This is helped by he con olling
inside he o ganiza ion, cons i u ing such a sub-sys em
which is in ended o inc ease he e ec i eness o leading.
Essence o he sys em is o p o ide cu en and
unde s andable in o ma ion o he leade s. I is impo an
ha he deli e ed in o ma ion should be subs an ial i.e.
should be o use ul con en o he leade s. The
con olling, om unc ional poin o iew, is a subsys em
o he managemen which coo dina es he planning,
con ol as well as he in o ma ion p o iding [15].
The planning sys em
The planning is such a subs an ial ac i i y o he
en e p ises which is in ended o elimina e he unce ain y
and isk o u u e. This unc ion helps he adap ion o he
dynamically changing en i onmen al ac o s. Du ing he
planning, hey ponde he e ec s on he o ganiza ion
which can in luence he ideas ega ding he u u e. Mains
asks o he sys em include: collec ion and analysis o he
da a, p epa ing p ognosis by means o he esul s o
analysis, designa ion o he plan goals and app o al o
he plans p epa ed. Du ing p epa a ion o he plans,
designa ion o he pe o mance indica o s is also
equi ed, hey ha e an impo an ole in he plan- ac
compa isons [12].
The in o ma ional ( epo ing) sys em
The i s ask o building up he sys em is o map he
in o ma ional demands, namely, o de e mine wha kind
o in o ma ion he con olle should ansmi o each
a ge g oup. A e assessing he demands, he ollowing
p ocesses can ake place: he ob ainmen as well as
p epa a ion o he necessa y in o ma ion and hei
ansmission o he igh place. A well- unc ioning
pe sonnel in o ma ion sys em can be di ided in o wo
a eas. One o he a eas includes hose analyses, indica o s
which is p epa ed by leade s o a human o ganiza ion in
o de o pe o m he ac i i ies success ully. The o he
pa includes such concen a ed da a, analyses which is
made o he leade s in o de o dec ease he unce ain y
o decision-making. The human con olling s a emen
de ails he co po a e con olling epo and makes
pe sonnel s a emen s o he di e en managemen le els
in which i a ec s he a eas in connec ion wi h he human
esou ces managemen
The con ol sys em
Reco ding o he ac da a and con ol o he economic
p ocesses a e p io i y issues.
The aim o his ac i i y is o shed ligh on he
equen ly occu ing di e ences be ween he plan and
ac da a as soon as possible and o su ey he necessi y
o in e en ion and o elabo a e ac ion plans du ing a
sho pe iod.
Acco ding o domes ic and o eign esea ches, he
bigge an en e p ises is and he la ge he sales olume is,
he g ea e he necessi y o applying he con olling
sys em is. The big companies can easily all wi hou he
planning, con ol and ce ain in o ma ion. Howe e , he
companies possessing con olling sys ems ha e
ascendancy o e hose en e p ises which igno e he
p epa a ion o plans and make hei decisions ega ding
he u u e based on spon aneous in ui ions.
IV. C
ONTROLLING INSTRUMENTS IN THE HUMAN
RESOURCES MANAGEMENT
When we speak abou human esou ces con olling
hen he e ec i e managemen wi h he labou o ce is
ha we examine. The examina ion co e s he sys em o
inancial and non- inancial index numbe s. F om a
inancial poin o iew, we analyse he de elopmen o
pe sonnel expenses, he wage managemen , and he
e ec i eness and p o i abili y index numbe s. Du ing
applica ion o he non- inancial index numbe s, analysis
o he da a o headcoun s is also an in eg al pa o he
con olling asks beyond he pe o mance assessmen [8].
In he ollowing, we b ie ly p esen he index numbe s,
me hods applicable du ing he human con olling ac i i y:
• SWOT analysis
SWOT analysis is one o he e ec i e de ices o
human esou ces managemen by means o which we can
examine how he mos impo an esou ce o he
co po a ion answe s he s a egic pu poses. By he help
o i , he en e p ise can ge a pic u e o ha o wha ex en
he unde aking exploi s he capaci ies o i s human
esou ce and how i is able o eac o he en i onmen al
dange s as well as possibili ies ela ed o he human
esou ce. [19].
• Measu ing he ex en and mix o he headcoun
We can examine he mix o headcoun by di e en
c i e ia: based on g oupings acco ding o FEOR (–
Uni ied Job Classi ica ion Sys em in English), based on
he dis ibu ion on he g ounds o educa ion le el, ype o
labou o ce, age o employees as well as by gende .
Beyond examina ion o he mix, ano he impo an a ea is
he de e mina ion o labou demand; one o i s
ins umen s is he analysis o sphe e o wo k. In
addi ion, we can also coun labou demand con ibu ion
and he quan i ica ion o he ollowing hings can also
mean use ul in o ma ion o he managemen : ex en and
a e o he wo king and absen headcoun , he labou
o ce u iliza ion indica o and he dismissal cos a io
[20].
• Examina ion o he labou o ce mo emen
( u no e )
Examina ion o he labou o ce mo emen is in eg ally
linked o analysis o he ex en and mix o he
headcoun . Examina ion o he u no e can be pe o med
by means o he index numbe s o he labou o ce
mo emen (beginning u no e , lea ing u no e , labou
o ce u no e e c.) and we can also he Ma ko -analysis
which a echnique o he inside labou o ce o e o ecas
based on s a is ical es ima ion, a empo a y p obabili y
ma ix [5] [23].
I is pa icula ly impo an o ollow up he mo emen
o labou o ce in an o ganiza ion since he eplacemen
o lea ing labou o ce can be ex emely expensi e.
Based on he s udy o Allen (2008), he labou o ce
eplacemen can be up o 50-60% o he annual sala y o
a lea ing employee [1]. The u no e cos s include he
cos and con ibu ion o he exemp ion om wo k, he
cos o lea ing, he se e ance pay, he selec ion o labou
o ce, he cos s o ec ui men and indoc ina ion as well
as he cos s a ising om he di e ence o pe o mance o
he en e ing and lea ing employees [4]. The e will be
se ious ex a expenses o a company i i does no
endea ou o e ain he employees and allows he
u no e o sp ead. The eplacemen o someone o en
cos s one and a hal imes mo e han a wo ke ’s sala y
and he highe he ea nings o a pe son is, he highe his
a e is. In he Consul a ion Magazine [10], hese cos s
ha e been eckoned among ou ca ego ies by P&Be
Managemen Consul ing G oup which is a Swedish-
Hunga ian ounded company g oup dealing wi h classical
pe sonnel consul ing:
1. The cos s ela ed o a lea ing wo ke : inding a
empo a y depu y, ime o a colleague managing he
lea ing, losing he cos s o he expended aining, losing
he social capi al and o ganiza ional knowledge.
2. P ice o inding a new wo ke : he p ice o
ad e isemen , ime expended o he in e iews and es s,
in o ming he unsuccess ul applican s.
3. The cos s o indoc ina ion: amilia iza ion o he
co po a e s a egy, ensu ing he obliga o y ainings,
unde s anding and building he in e nal connec ion
sys em, adap a ion o he o ganiza ional cul u e.
4. Loss o wo k: loss o ime, he cos o o e ime,
co uga ing he ini ial mis akes o a new employee.
Based on [5], we can class he ac o s in luencing he
u no e among wo ypes:
• ex e nal easons no depending on he ope a ion o
an o ganiza ion: mig a ion o labou o ce o o he sec o s
due o he economic ecession, e i emen o heal h
damage o an employee,
• in e nal ac o s in connec ion wi h he ope a ion o
an o ganiza ion: inadequa e wo k a mosphe e, he
de e io a ion o connec ions, impe ec ness o he
inci emen , lay-o s.
Acco ding o [25], he base o educing he u no e is
ha we should explo e hose ac o s which can be
u no e causes in li e o an o ganiza ion i.e. we should
de ine he in luencing ac o s in sys em (Figu e 1)
Figu e 1: Model o he ac o s in luencing he u no e
Sou ce: [26]
• Wo king- ime u iliza ion indica o s
An en e p ise shall ake in o conside a ion, al eady in
he cou se o planning, ha he wo ke s a e absen
occasionally du ing a yea (holiday, sickness, o he
jus i ied absence e c.) bu he non-jus i ied absences a e
o be assessed sepa a ely o disciplina y easons as well.
The wo king- ime balance shall be planned and i s
ui ion shall be aken in o accoun . Beside he wo king-
ime balance, we can calcula e di e en index numbe s
(labou o ce exploi a ion indica o s, labou o ce
u iliza ion indica o s, wo king- ime exploi a ion
indica o s e c.) [19].
• E iciency indica o s
The e ec i eness is a ela ion be ween he yield
eached by he p oduc ion, se ice as well as o he
unde aking ac i i ies and any o all esou ces used o
eaching he yields. Bo h he yield and he esou ce can
be ep esen ed in na u al uni o measu emen .
Examina ion o he labou p oduc i i y is an essen ial
a ea o he human esou ces managemen , du ing which
we assess ha how he li ing labou was u ilized, how
e ec i ely he a ailable labou o ce was used by he
en e p ise and wha ac o s he changes o p oduc i i y
can be aced back o [6].
• P o i abili y indica o s
The p o i abili y indica o s ep esen he e iciency o
an unde aking’s ope a ion. Du ing he analysis, we
compa e he single income ca ego ies o a so o
p ojec ion base ( o headcoun , wage cos in ou case).
• Indica o s o he labou o ce and wage managemen
The co po a e cos incu ed in ela ion o he labou
employmen includes he wage cos and all o he cos s
abo e he wage cos ela ed o he employmen . I is
peculia o cos s uc u e o he en e p ises ha he
pe sonnel expenses ep esen a conside able pa o he
cos s [7]. In his a ea, we can calcula e di e en a ios in
connec ion wi h he wage cos s, wage con ibu ions and
o he pe sonnel paymen s.
• Balanced Sco eca d
BSC can be conside ed as a kind o ins umen which
helps he managemen o ealize he s a egy; i is sui able
o clea up he s a egy, o de elop and sol e he asks
acing an o ganiza ion [16].
• Benchma king
Human benchma king is such a p ocess by means o
which a i m quali ies i sel o a con inuous de elopmen
by compa ing i s pe o mance indica o s, ope a ion,
p ocesses wi h he indica o s and p ocesses o o he
simila companies [20].
The employees and he o ganiza ional s uc u e a e
anked among a company’s ea u es o be compa ed
• Index numbe s o he in es men in human esou ce
Aim o he calcula ion o he in es men in human
esou ce is o help o assess, measu e he e ec i eness o
he in es men in human esou ce. We disce n wo
me hods o he in es men in human esou ce: s a ic and
dynamic me hods [2].
• Bene i alue analysis
Bene i alue analysis is such a me hod by means o
which he wo ke s o a i m can be assessed no only on
he basis o he classical objec i e c i e ia (wage
demands, he numbe o yea s spen in he wo king) bu
such o he , e en subjec i e elemen s (beha iou ,
knowledge o a language) can be in ol ed in he
assessmen which cha ac e ize he collegial e ec i eness
[3].
• Human esou ce audi
An o ganiza ion de elopmen diagnos ic sys em du ing
which he ollowing hings a e mapped by means o
ques ionnai e and in e iew me hods: HR s a egies,
policies exis ing in an o ganiza ion; exis ence, ea u es,

cha ac e is ics o he co esponding sys ems which ensu e
he ope a ion ( ec ui men , selec ion, pe o mance
assessmen , job s uc u e, compensa ion sys ems, ca ee
de elopmen , aining, adminis a i e eco ds,
con olling) [14].
• Measu emen o he in ellec ual capi al
Role o he in ellec ual capi al a co po a e esou ce is
s eadily g owing. The co po a e added alue a ises om
such ac o s which a e closely linked o he co po a ion
bu canno be sold independen ly. The e can be a leas
wo easons o anking a ac o among his g oup: (1) he
gi en ac o is no a p ope y o he co po a ion so i
canno be sold (managemen , employees) o (2) he gi en
ac o is inex icably linked o he co po a ion he e o e i
is unma ke able independen ly (s a egy, oppo uni ies o
g owing, o ganiza ional sys em, con ac s). The li e a u e
gene ally men ions all o hese ac o s as in ellec ual
capi al (in ellec ual capi al – IC). [18].
• Tableau de Bo d
Tableau de Bo d con ol is used as an ins umen in he
managemen p ac ice. I s essence is ha i collec s and
se es he index numbe s de e mina i e om manage ial
poin o iew (indica o s) o he co po a e managemen .
A manage shall make decisions quickly, aking he
en i onmen al ac o s and he si ua ion o co po a ion
(ai plane) in o conside a ion, wi h he goals in mind [17].
V. C
ONCLUSION
Mo e and mo e people ecognize he ole o human
esou ces managemen in g owing he compe i i eness;
impo ance o he pe sonnel ac i i ies is also on he
inc ease in p ocess o he long- e m alue c ea ion. A he
same ime, one o he la ges cos s is o ensu e and
main ain he adequa e human esou ce he e o e i is
equi ed o pay an ou s anding a en ion o measu emen
and analysis o he cos s du ing ope a ion o he i ms. By
i s ac i i y, human con olling helps he e ec i e
ope a ion o an en e p ise du ing which human
con olling akes pa in p epa a ion and es ablishmen o
he manage ial decisions by calcula ions, analyses and
p oposals. Wi h duly suppo ed a gumen s, human
con olling can p opose he mode a ion o he unjus i ied
human esou ce cos s; i can con ibu e o enhancemen
o he compe i i eness as well as he imp o emen o he
ma ke posi ions. Fu he mo e, we mus no o ge ei he
ha we a e alking abou a special esou ce because he
people ha e emo ions, hough s, consequen ly, based on
hese ac s, a en ion should be paid o hose elemen s
which can be measu ed ha de bu a e essen ial as well,
such as he o ganiza ional cul u e o he sa is ac ion.
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