HR Cost Controlling

The Staff Budget Masterclass is designed to delve into the techniques necessary for correctly determining the staff budget, having already acquired the basic knowledge of labor costs. The main objectives include the integration of the personnel budget within the company budget and the strengthening of the personnel management capacity on an economic level.

• Definition of labor cost: Analysis of the different cost components in the employment relationship, comparison with alternative solutions such as outsourcing and collaborations, and the integration between the corporate budget and the personnel budget.
• Structure and methodology of personnel budget calculation: From the individual budget to the corporate budget, considering different levels of aggregation, monthly budgeting, and definition of the financial budget.
• Information system and basic documentation: Use of dedicated software, payroll modules, and Excel spreadsheets to streamline and digitize the budget.
• Budget control tools: Use of economic and management reports, control indicators, budget revisions, and corrective actions.
• Evaluation and planning of cost items from national collective labor agreements (CCNL) and social security: Analysis of fixed remuneration components, contractual welfare, insurance coverage, supplementary pension, health funds, severance pay (TFR), and INPS and INAIL contributions.
• Evaluation and planning of cost items from second-level agreements: Short- and medium-term forecasts, variables from compensation policies, hiring plans, resignations, variable remuneration, and career policies.