ORGANIZATION OF HR CONTROLLING AT AN ENTERPRISE

Abstract

Controlling is a management concept encompassing goal setting, planning, regulation, and systematic monitoring of all financial and operational processes. It serves as a system of tools for enterprise management aimed at achieving profit targets [1]. HR controlling is a subsystem of the enterprise’s overall controlling framework, focused on collecting, processing, and analyzing personnel-related information to support human resource management decisions.[7] This article examines the essence and significance of HR controlling as a tool for the effective management of human resources—a critical asset influencing the efficiency of a modern company. It outlines the primary goals, objectives, and principles of organizing an HR controlling system designed to optimize personnel costs and enhance labor productivity. The article analyzes key performance indicators (KPIs) used to evaluate HR operations, including staff turnover, hiring costs, and the return on investment in human capital. Particular attention is paid to the stages of implementing a controlling system within enterprise management, as well as the role of HR analytics and digital technologies in data collection and processing. The main challenges associated with implementing a personnel control system are identified, and solutions for addressing them are proposed. The material is intended for business executives, HR managers, and human resource specialists, and can be utilized in developing strategies for an organization’s human capital development.