Human Resource Controlling in Small and Medium-Sized Enterprises

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Human resource controlling (HRC) is effectively utilized in larger corporations but remains underused in small and medium-sized enterprises (SMEs). This thesis investigates the components and potential strategies for implementing HRC in SMEs, employing a mix of academic literature review and insights from expert interviews. The findings suggest that a structured controlling process—encompassing goal setting, performance measurement, variance analysis, and corrective actions—can significantly improve both effectiveness and efficiency in HRM within SMEs.