HUMAN RESOURCES CONTROLLING AS A TOOL FOR MEASURING HUMAN RESOURCES KEY PERFORMANCE INDICATORS

The paper focuses on one of the functional fields of the Enterprise Controlling field - i.e. Human Resources Controlling (hereinafter "HR Controlling"). It presents HR Controlling as an integral part of the management controlling system and an important tool for measuring Human Resources Key Performance Indicators (hereinafter "HR KPIs") in an enterprise. The focal point of this paper is the analysis of the possibilities for the use of the qualitative instruments of HR Controlling in a selected industrial enterprise. In contrast to the quantitative instruments, the measurement of these qualitative values (indicators) is more difficult and their enumeration is one of the main problems of HR Controlling. For example motivation, employee satisfaction, the quality of the competencies of individual employees, or performance assessments of employees can be ranked among such instruments. There is no universal guide for estimating these values in specialized literature. In spite of this fact, we tested a methodology for the measurement of these qualitative values by means of some selected statistical methods in some carefully-chosen Czech and Slovak industrial enterprises. The paper also deals with an outline of motivation factor analysis methods in a selected industrial enterprise.