Cost planning

The P&I LOGA Personnel cost planning module works on the basis of the current headcount together with the individual wage and salary components and the employee's place in the organisation. Since P&I LOGA also performs the monthly payroll accounting, the Personnel cost planning module uses the same programme functions as payroll accounting to extrapolate the personnel costs over a required period.

As such, the extrapolation takes automatic staggered increases, future hires/departures and long-term unpaid absences that are already known and captured in the system into account.

In addition, the extrapolation over the individual months in the planning period can be further specialised by the inclusion of planning parameters. Such parameters affect:

• income thresholds
• social security contributions by employers
• collective wage increases
• changes in the calculation of vacancy and Christmas bonuses
• other costs (training, equalisation taxes for handicapped employees, company outings, etc.)

These additional parameters can be individually structured for different scenarios, thus enabling a comparison of the results.

The system draws up cost compilations in dialogue to evaluate the extrapolation results. A drill-down method can be applied to track cost causes down to the individual employee and wage type.

In addition, users who have access to the Organisation plan module can simulate the cost of a job that is scheduled to become vacant from the date the vacancy is re-filled on the basis of a reference employee. The same applies to new vacancies that have not yet been filled. The integration of the organisation plan also offers the option of presenting the accounting results on the basis of an explorer tree.

Depending on the chosen setting, the explorer tree displays the organisational units or types of job. Once an organisational unit or type of job has been selected, the personnel costs per type of cost and month are displayed on the right-hand side of the screen for the selected organisational unit or type of job. If a job is selected, the costs of the job are displayed and, at the next level, the costs of the employee holding the job.

This screen then enables the user to simulate the impact of salary changes of one or more employees on the costs of the organisational unit and overall. The impact of changes in weekly working hours with corresponding wage compensation or of a shift to partial retirement is also immediately recognisable. The same applies to the impact of reallocating jobs to other organisational units.