Controlling opportunities in area of the human resources management

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. 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