1.

In 2021, a company operates in 2 shifts (each with 100 FTE) within its operations
department plus another 50 FTE within administration. Due to business process re-
engineering, the company is able to replace human labour by automatization. Therefore,
the company will reduce the FTE in each shift by 20% and introduce a 3 rd shift, both
starting at 01.01.2022. Furthermore, the company will outsource half of its administrative
employees to a service provider. To secure smooth business operations, the company
calculates with a reserve of 20% for its operational workforce.

The company has already recruited 15 new employees who will start on 01.01.2022. In
addition, 15 apprentices will complete their education on June, 2022 and be employed by the
company afterwards. Additionally, 16 of the current employees will retire by end of 2021 and
another 10 employees have cancelled their employment contract for the same date.

What is the net staff demand at 01.01.2022?

2. The info counter at a railway station operates Monday to Friday from 6.00 am to 10.00
pm. It also opens on Saturdays from 8.00 am to 10.00 pm and on Sundays from 10.00 am
to 8.00 pm. An employee works 5 days a week, 8 hours a day and is legally entitled to
leave. In addition, the company allows 1 additional week for vacation. A surcharge of
25% is to be included for cases of illness, working hours outside opening hours, etc. On
average, 150 passengers per hour are using the info counter; 25% of them buy a ticket.
Each customer conversation takes 2 min., for purchase of a ticket another 4 minutes are
calculated.

Calculate the required FTE (please round up to 2 decimal places).

5*8*47=1880

Будние = 5*52=260*16=4160

Вых=1*52=52*14=728

5408 общее

5408\1880=2,88

2,88*1,25=3,6

37,5\(60\6)=3,75

112,5\60\2=3,75

=7,5

3,6*7,5=27
3. In a cleaning company, 20 full-time employees work in the office area and 300 part-time
employees work in the customer service. Office employees earn 15 Euros per hour, but
customer service employees only 12 Euros per hour. The full-time employees work 40
hours a week. Part-time employees work 50% of the normal working time. The office is
headed by a commercial manager. In the customer service department, there are team
leader managing 20 employees each plus 3 shift manager and a head of department (all of
them working on a full-time basis). The band for members of the management is 60.000
Euro per year. The commercial manager gets 120% of it, the head of the customer service
department gets 90% of it. The shift manager have each a monthly salary of 3,800 Euros.
The team leader get a surcharge of 3 Euros per hour.

Furthermore, a salary increase of 2.5% is expected for all employees (including managers)
next year. For social contribution, 21% are calculated. The additional staff costs sum up to
45%.

Calculate the total staff costs for the coming year by using the bottom-up budgeting.

Полные 15*40*52=31200

31200*20=624000

*1,025=639600

Парттайм 12*20*52=12480

12480*300=3744000

*1,025=3837600

60000 – имплоиз

Ком мен = 72000

Голова-54000
Шифт – 1368000

Лид-15*8*52*5=31200*15=468000

5997480*

4. A service company reports following employment data for 2021:

1st quarter: 190 employees

2nd quarter: 210 employees

3rd quarter: 220 employees

4th quarter: 200 employees

During the first half of 2021, in total 25 employees quit their jobs while 45 new employees
were hired. As of December 31, 2021 another 15 employees left the company.

Calculate the central rate (%) for the company.

5. In the German food processing industry, workers get a base pay of € 8,50 per hour. The
premium pay for each piece produced is 20 Cent. The standard quantity is 40 pieces per
hour; for each exceeding piece a piecework surcharge of 25% applies. The minimum
wage in Germany is € 12 per hour.

Worker A is well-doing and performes an output per hour of 110%. What are his hourly
earnings?

17,5
6. A company has total sales revenues of 150 mill. EUR. Cost of goods sold amount to 60
mill. EUR and operational expenditures are 40 mill. EUR. The company employs 750
FTE, which means a payroll cost of 25 mill. EUR. Additional staff-related costs refer to
turnover (2.5 mill. EUR) and absentees (1 mill. EUR).

To ensure operational flexibility, the company additionally deploys 250 temporary workers
and pays 4,5 mill. EUR to the service provider.

What is the gross human capital added value?

150000000-100000000-25000000\1000=25000
7. Trading International plc has total sales revenues of 100 mill. EUR. Cost of goods sold
amount to 50 mill. EUR and operational expenditures are 25 mill. EUR. The company
employs 500 FTE, which means a payroll cost of 25 mill. EUR. Additional staff-related
costs refer to turnover (4.5 mill. EUR) and absentees (1 mill. EUR).

To ensure operational flexibility, the company additionally deploys 200 temporary workers
and pays 5 mill. EUR to the service provider.

What is the gross human capital added value (please round up to 2 decimal places)?

100.000.000-((75.000.000-25.000.000)+5.000.000+4.500.000+1.000.000)/700=56.428,57.
Sales Revenues 100.000.000

Expenditures (COGS/OPEX) 75.000.000

Payroll 25.000.000

Temporary work 5.000.000

Costs of abseentism 1.000.000

Costs of attrition 4.500.000

FTE 1 (own workforce) 500

FTE 2 (contract worker) 200