“HRM &
Key Indicator System”
Dipl.-Ing. Johannes GÖLLNER, MSc
Masaryk University, Brno, CZ
March, 10th, 2017, 11:05–15:30
Lecture 1.4

•unemployment statistics: (AT: 1985-2015)
•2
Source: Der Standard, 9./10.05.2015, page 6

•unemployment statistics: EU-Space
•3
Source: Der Standard, 9./10.05.2015, page 6

•unemployment
•statistics:
•4
Source: Der Standard, 9./10.05.2015, page 7
unemployment: AT
Unemployment ORIGIN

•Structure of Personnel Costs:
•5
Personnel Costs
remuneration for work done
Additional Personnel Costs
Based on
legal and contract (tarif)
Based on
company agreement
Source: Küpper, H.-U. (2005), page 369

•Logic of Indicator Development:
•6
Development of Indicator Systems
model-based justification
empirical-inductive generation
empirical-theoretical foundation
logical derivation
definition logical relationships
mathematical transformation
Expert interviews
Data analysis using statistical methods
plausibility considerations
Source: Küpper, H.-U. (2005), page 369

•Selected Indicators relating to    Personnel Statistics:
•
1.“Personnel Structure” Indicators
2.“Personnel Movement” Indicators
3.“Personnel Performance” Indicators
4.“Working Time” Indicators
5.“Personnel Development” Indicators
6.“Job Satisfaction” Indicators
7.“Personnel Costs” Indicators
8.“Social Performance” Indicators
•
•7

•“Personnel Structure” Indicators:
•
1.under demographic and operational
•    aspects
ØAverage age of the workforce
ØRate of more than 50 years old persons
Øpercentage of women
Øproportion of skilled workers
ØProportion/share handicapped persons
Øaverage length of service
Øaverage number of employees
•8

•“Personnel Structure” Indicators:
•
•2. under workplace-related aspects
•
Øincome groups structure
Øspan of control
Ønumber of IT-workstations
Ønumber of accidents
Ønumbers of near misses
•9

•“Personnel Movement” Indicators:
•
•“fluctuation” Indicators (4):
•
ØBDA-Formula
•     (BDA: = Confederation of German Employers'
•                   Associations)
•
ØSCHLÜTER-Formular
•
ØFluctuation (average target headcount)
•
ØZVEI-Formular (average target headcount)
•     (Association of german electrical and electronic
•      industry)
•
•10

•“Personnel Performance” Indicators:
•
•
Ø“performance labor productivity”
Ø
Ø
Ø
Ø “performance (increasing
•       productivity)”
•
•11

•“Working Time” Indicators:
•
Øeffective working time
ØShare effective working time
ØDowntime entire company (per period)
•
Øsickness rate (per period or at the time)
ØDetermining the labor reserve (per period)
ØOvertime rate
•
•12

•“Personnel Development” Indicators:
•
1.Education Indicators:
•
Øannual training time per employee
ØTraining costs per day and participant
ØShare employee development costs to total staff costs
ØReturns to education
ØAdvanced training rate
ØStructure of training activities
•13

•“Personnel Development” Indicators:
•
•2. Education Promotion Indicators:
Øapplicants per training place
Øapplicants ratio (excluding speculative application)
ØProductivity recruitment in quantity per employee
ØEfficiency of HR-procurement channels
ØNumber of structured employee interviews
Øposting quote
Ørate of return
•14

•“Personnel Development” Indicators:
•
•3. Organizational Development
•    Indicators:
•
Øsuggestions for improvement rate
•
ØProportion of employees involved in CIP (Continuous Improvement Process) projects
•15

•“Job Satisfaction” Indicators:
•
Ø“fluctuation” Indicators: BDA-Formula
•     (BDA: = Confederation of German Employers'
•                   Associations)
•
Øsickness rate (per period or at the time)
•
ØSatisfaction level with working atmosphere in the group
•
•16

•“Personnel Costs” Indicators:
•
1.Structure of total labour costs:
•
ØShare of salaries
ØShare of additional labor costs
ØShare of legal and contract additional labor costs
ØProportion of employee development costs
ØShare of personnel management costs
ØProportion of employee costs to total costs
•17

•“Personnel Costs” Indicators:
•
•2. Structure of labor costs for different groups of people: (worker, employee, staff, etc.)
•
ØShare of personnel expense of workers
ØShare of remunerations of workers
ØShare of additional labor costs of workers
ØShare of legal and contract additional labor costs of workers
ØShare of corporate labor costs of workers
•
•18

•“Personnel Costs” Indicators:
•
•3. relationship of personnel costs different groups of people:
•
ØShare of personnel costs employee to workers
ØShare of additional labor costs employee to workers
•
•19

•“Personnel Costs” Indicators:
•4. relationship of personnel costs to performance data:
Øshare of personnel expenses to corporate turnover
Øshare of personnel costs to production volume
Øshare of personnel expenses to total operating revenue, profit & loss calculation
ØPersonnel costs per employee rendered production hour
•20

•“Personnel Costs” Indicators:
•
•5. Key figures per employee:
•
ØPersonnel costs per company employees
ØAdditional personnel costs per company employees
Ølegal and contract additional labor costs of company employees
Øoperational labor costs per company employees
•21

•“Social Performance” Indicators:
•
ØPercentage of employees at the site meals
ØPercentage of employees in company-owned apartments
ØProportion of users of company-owned sports facilities
ØProportion of users of company-owned kindergarten´s
ØProportion of users of voluntary occupational pensions
•22

Contact:
Dipl.-Ing. Johannes GOELLNER, MSc
email: johannes.goellner@meinesteuerberatung.at
1030 Vienna, Marxergasse 13/10, Austria
mobil: +43-(0)650-22529991

Thank you for your attention.
Questions ?