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June 2010 1
Personnel controlling at the
Deutsche Bundesbank
June 2010 2
Organisation chart of department “Controlling, accounting and organisation”
C 13Coordination of ESCB
related activities, Corporate Governance
C 30Organisation-wide procedures
C 32In-house Consulting
C 33SAP integration and
Cross- functional projects
C 34Job evaluation
C 11Cost accounting,
profitability analysisand budget
C 2-1Accounting procedures and
allocation of profits
C 21Financial reporting and
statements (daily financial statement, weekly financial statement)
C 22SAP FI
C 1Corporate Controlling
C 2Accounting
C 3Organisation
C 20Annual accounts, general
ledger, quarterly statements,profit estimate, accounting
issues, standards and policy
C 10Operational comparison
and statistics
C 12Strategicplanning
C 35Security, Crisis Management
C 3-1/C 3-2Cross-functional tasks,RM principles/methods
Service centre “KoLei”Cost accounting data
processing
Service centre “Bu”Administrative + Asset
accounting, Master dataadministration
C 31Organisation Surveys
C 13Coordination of ESCB
related activities, Corporate Governance
C 30Organisation-wide procedures
C 32In-house Consulting
C 33SAP integration and
Cross- functional projects
C 34Job evaluation
C 11Cost accounting,
profitability analysisand budget
C 2-1Accounting procedures and
allocation of profits
C 21Financial reporting and
statements (daily financial statement, weekly financial statement)
C 22SAP FI
C 1Corporate Controlling
C 2Accounting
C 3Organisation
C 20Annual accounts, general
ledger, quarterly statements,profit estimate, accounting
issues, standards and policy
C 10Automated staff assessment
Operational statistics
C 12Strategicplanning
C 35Security, Crisis Management
C 3-1/C 3-2Cross-functional tasks,RM principles/methods
Service centre “KoLei”Cost accounting data
processing
Service centre “Bu”Administrative + Asset
accounting, Master dataadministration
C 31Organisation Surveys
June 2010 3
Tasks and objectives of personnel controlling
• Support of the decision-makers in the strategic and operational management
• Objective: to ensure reason-based corporate governance and the observance of cost efficiency and cost-saving principles
• General and decision-making aid for personnel planning and future staffing levels
• Coordination and service function
June 2010 4
Tools of personnel controlling
-Regular Reports (e.g. Year-end-Budget-Monitoring Report)
-Occasional Reports
-Comparison of utilisation rates (branches)
-Management information system (MIS)
-Use of various ratios (e.g. rate of absenteeism, training etc.)
-Operational statistics
June 2010 5
Structure of personnel controlling at the Bundesbank
Operational statistics Organisational analysesJob evaluationsStaffing assessment procedure STANDARD
June 2010 6
Operational statistics
June 2010 7
Statistics in the bundesbank...
external internal
department statistics
data: assets and liabilitiesMFI, economic indicators, payment systems
output: balance of payments
department organisation
data: money processed, cash provided, number of MFI, security guards(hours)...
output: quantitative framework
June 2010 8
Purpose of operational statistics
• To supply a quantitative framework for personnel controlling
• To record systematically quantities and values to be processed (volumes, amounts, square metres)
• To make this information available to interested parties (mainly to management, general public)
• To enable – with the help of statistical series – the identification of changes and trends
June 2010 9
• a statistical foundation for further management tools
• a basis for staffing assessment, cost plan and cost-unit accounting
• a basis for the calculation of operating performance /output
• general reports
Referring to personnel controlling this means, operational statistics is used as….
June 2010 10
In the Bundesbank operational statistics is….
collected manually
1.500 positions
or derived in an automated procedure
500 positions (e.g. cash management)
June 2010 11
Advantages of automated procedures :
☺ tamper – proof, no manipulation possible☺ mistakes are prevented☺ time-saving☺ high capacity (more data can be processed)☺ plausibility checks can be integrated in the systems
Examples of automated data transfers:
☺ cash management system, cashless payment transactions☺ payment transfer systems (SEPA, TARGET)☺ SAP FI, SAP CO, SAP HR …
June 2010 12
It is also structured by locations and the frequency:
As per June 2010, operational statistics is collected by
47 branches (600)11 service centres (500)9 regional offices (380)1 central office (Frankfurt am Main) (1.100)
Frequency :
25 % daily (when of interest)10 % year-end/mid-yearly65 % monthly
June 2010 13
Conflict of objectives concerningoperational statistics
Need for detailed information versus clear, logicalstructure and clarity/transparency
Relation between benefit and effort of counting/analysing figuresPossible conflict between staff representatives ifdetailed figures are needed (no individual-related dataallowed)Not everything that counts can be counted,and not everything that can be counted, counts.
June 2010 14
BSF Excel printed form
June 2010 15
Display in SAP
June 2010 16
Display in EXCEL
June 2010 17
Plausibility Checks
REASON
Integer data is a necessary condition to achieve correct results that are notinfluenced by wrong/missing figures; even the perfect calculation is useless, if the statistical basis is not correct; it can even lead to completely misleadingresults
MEASURES that can be taken to enhance the quatlity of data
- verification and electronical control samples in SAP- automated plausibility checks immediately after typing in the data in SAP
(figures that seems to be wrong go red)- monthly result monitoring (control and signature)- operational statistics are subject to auditing
June 2010 18
Analysis of operational statistics
☼ Daily average of statistics (comparison between branches)(example: processed bundles per day)
☼ Variances to month/year before
☼ Trends
☼ Aggregation of special working units f.e. cash department
☼ Possibility to gain background information
June 2010 19
Staffing assessment procedureSTANDARD
June 2010 20
Main features• Mathematical calculation system (“standard calculation”)
• Identification of the current operating performance of individual activities to determine target staffing levels for individual performance groups/work areas or offices
• Uniform procedure throughout the Bundesbank
• Use of averages: based on an appropriate target number of daily working hours for an employee of at least average qualifications and training, taking into account any secondary activities and personal as well as technical additional time results in standardised staffing requirements
• Computer-assisted implementation (f.e. EXCEL, multidimensional database)
• Standard calculation sheets for branches, regional offices and central office
• Based on the results of above mentioned organisational /surveys and analyses (f.e. processing times)
• Current numbers/volumes from operational statistics
STANDARD procedure
June 2010 21
Objectives• Establishing the Bundesbank’s quantitative and qualitative staffing
requirements
• Benchmark for determining target staffing levels for branches, regional offices and central office
• Review of staffing levels in previous periods
• Benchmark figure and decision-making aid for personnel planning
• Basis for calculating cost-effectiveness (unit cost accounting) and monitoring organisational measures (introduction of service centres, new processing procedures)
STANDARD procedure
June 2010 22
Implementation of the STANDARD procedure
Measuring the quantifiablequantifiable work performance
• Relatively unproblematic in operational units, especially if
• easily measurable reference values can be identified
• testable – tamper-proof – reference values can be used (egsubmitted/deposited money)
STANDARD procedure
June 2010 23
Approach
• Deriving a “valuation ratio” from the median processing time
• The annual workload (given by the statistical position) multiplied by the valuation ratio = the numerical value for a standard position
• Illustrating the staffing requirement by converting annual workloads into numerical values (1000 numerical value = 1 member of staff)
• Taking into account holidays and illness (staffing reserves)
STANDARD procedure
June 2010 24
An example at the Bundesbank:
• Median processing time (eg 6 min/banknote bundle)
• Working hours per employee per working day (at the moment: 480 minutes/day)
• Working days per year: 250
STANDARD procedure
June 2010 25
Valuation ratio as %
1000*100*median processing timenumber of working hours per day*250
=
Our example
Number of working hours per day = 480 minutes (based on a 40hour working week)
Valuation ratio = 1000*100*6
480*250 = 5.0 %
STANDARD procedure
June 2010 26
Variable component for determining staffing requirements from the operational statistics
• Workloads (eg 250.000 notes per year)
Formula for establishing personnel requirements for each individual activity on a sustainable basis:
Workload x valuation ratio= numerical value
250.000 * 5 % = 12.500 numerical values
STANDARD procedure
June 2010 27
Modification of the valuation ratios• Degression tables, if work can be rationalised as the volume increases
(weighing gold bullion, post, office services)
• If more efficient machines or procedures are used, the valuation ratios must be recalculated because less staff may be needed
• Specifying minimum staffing levels for some work areas (eg IT support, computer centres,cashier´s desk, security)
STANDARD procedure
June 2010 28
Measuring output which is not directly quantifiable• Selection of suitable general reference variables (number of branches, staff
target/actual figures) as far as possible
• Specifying fixed numerical values for basic duties (after analysing the scope of the work based on precise job descriptions, if applicable, conducting capacity utilisation studies etc)
Supplement for output which is not directly quantifiable
• Supplement for management and supervision (only for purely supervisory work, not for technical supervision of operations)
• Supplement for office service work (depending on the specific situation in a work area)
STANDARD procedure
June 2010 29
Supplement for staffing reserves
Considering the fact that the employees are not present during the entire working year, additional staff must be kept in reserve for the following reasons:
• holidays
• special leave of absence and exemption from duty
• participation in general training and further training events
• illness
• absenteeism rate
STANDARD procedure
June 2010 30
Calculation scheme:Numerical values (as calculated with valuation ratio and
statistics)
+ supplement for office services
+ supplement for management and supervision
+ supplement for staffing reserves (absenteeism/training)
= total staffing requirements
STANDARD procedure
June 2010 31
BRANCH XYZ: 1.000 * 100 * median processing time 480 minutes * 250 days
numerical values = workload * valuation ratio
coins bundlesmedian processing time: 4,8 min 2,4 min
workload per year: 1.000.000 3.000.000
valuation ratio: ? ?numerical values (X1): ? ?
Supplement for office services ? ? ( X1 * 5 %)and for management and supervision ? ? ( X1 * 5 %)
net staffing requirement (X2): ? ?Supplement for staffing reserves: ? ? ( X2 * 20 %)
total staffing requirements ? ?
valuation ratio =
STANDARD procedure
June 2010 32
Regular updating of the standard calculation
• Amendments to individual components following an analysis/survey to determine which changes have occurred
• Organisational analyses (each work area at least every five years)
• Ongoing adjustment to the current cost centre structures
STANDARD procedure
June 2010 33
Target-performance comparison in personnel controlling • Comparison of the operating output (based on annual statistics,
median processing times) and the staff actually deployed to achieve it
• Quarterly analysis (comparison of the planned and extrapolated business performance)
• Analysis as per 31st December based on the year as a whole
• Identification of overstaffing and understaffing
• Monthly analysis
June 2010 34
Tabelle 1.2:Comparison of budgeted and actual operating performance and staff deployment
Regional Offices including service centres, 200x (sum of the performance groups)
Regional Offices (incl. SCs) (1) (2) (3) Manpower (2)-(1) % Manpower (3)-(2) %
Hamburg 300,0 250,0 320,0 -50 -20,0 70 21,9
Hanover 250,0 200,0 270,0 -50 -25,0 70 25,9
Leipzig 200,0 150,0 220,0 -50 -33,3 70 31,8
Mainz 300,0 290,0 310,0 -10 -3,4 20 6,5
Munich 350,0 340,0 360,0 -10 -2,9 20 5,6
Stuttgart 250,0 250,0 270,0 0 0,0 20 7,4
Total
200x Budgeted operating
performance in manpower
200x Actual operating
performance in manpower (target)
31.12.200x Staff deployment in
manpower (actual)
Difference between budgeted and actual operating performance
Difference between actual staff deployment and actual operating
performance overstaffing (+)/understaffing (-)
STANDARD procedure
June 2010 35
Monthly Anlaysis
June 2010 36
• To measure the degree of capacity utilisation at a branch throughout the year – indicator function –
• To identify the reasons behind high/low-level utilisation
• To draw up proposals for management measures throughout the year TARGET FIGURE: -uniform level of capacity utilisation across all branches as far as possible -degree of utilisation=100%
With a monthly analysis it is possible ….
June 2010 37
Monthly calculation of • the level of capacity at the individual branches → Comparison of
• operating performance (manpower)
• and the staff actually assigned to the branch (SAP)
June 2010 38
1. Calculation of target staffing level (=operating performance) for the reporting period
⇒ Statistics [reported period figures are annualised]
x valuation ratio [quantification of the staffing requirements]= target staffing level
⇒ Including supplement for management and
supervision
⇒ Including supplement for staffing reserves
June 2010 39
2. Calculation of actual staffing levels for the reporting
period Collecting anonymised data
⇒ Actual number of staff working in the reporting month (including
staff who are sick, on secondment, on holiday, in training) (Data provided by SAP)
June 2010 40
Branch in Heidelberg, August 2007Entire operating performance of the branch: 46 employee
Staff actually working at the branch: 64 employeeslevel of capacity: 46/64=72 % redundant staff
Operating performance of the cash payments division: 38 employees
Staff actually working in the cash payments division: 36 employeeslevel of capacity: 38/36=106 % staff demand?
EXAMPLE
June 2010 41
Use for the branches
• Up-to-date, monthly information about the branche`scapacity utilisation and business structure
• Indication of potentially inefficient structural/processing organisation
• Information that could be surrendered to another branch
Use for controlling
• Target figure: almost balanced utilisation of the branches
• Indicators for short-term deployment of staffFlexible management of overstaffing /understaffing
• Fine-tuning of money stocks
June 2010 42
Thank you for listening ☺ !