2023年人力資源預(yù)算和效率基準(zhǔn)

2023HRBudget

andEfficiency

Benchmarks

Optimizestrategies.

Prioritizefutureinvestments.

Introduction

Thisresearchcontainsbenchmarkinginsightsfromour2022HRBudgetandEfficiencyBenchmarkingSurveytohelphumanresourcesleaderscomparetheirHRfunction’sperformanceagainstpeers’,assesscostoptimizationstrategiesandprioritizefutureHRinvestments.

Overview

KeyFindings

?TheaverageHRfunctionalspendasapercentageofrevenueis0.74%.Comparedtoothersupportfunctionssuchasfinance(1.33%),IT(3.06%),marketing(5%)andsales(7.01%),HRreceivesoneofthelowestinvestments.

?HRaccountsfor1.52%oforganizationaloperatingexpensesonaverage.

?HRfunctionsspend$2,524peremployeeannuallyonaverage.Thetopspendingareasarerecruiting($425peremployee),totalrewards($213peremployee)andL&D($188peremployee).However,theNo.1areaHRisplanningtoincreaseinvestmentsinisHRtechnology.

?HRfunctionsdeployoneHRFTEper57employeesonaverage.ThemajorityofHRstafffull-timeequivalents(FTEs)areinvolvedinactivitiessuchasHRadministration(2.22FTEsper1,000employees),payroll(1.36FTEsper1,000employees)andemployeerelations(1.51FTEsper1,000employees).

Recommendations

TosuccessfullyidentifyHRimprovementareasandmakeeffective,data-driven

investmentdecisions,HRleadersshould:

?Usethebenchmarksinthisreportasafirststeptovalidatetheirownperformanceandidentifypotentialareaswheretheycouldadjustspendormakeinvestments.

?CompletebenchmarkingfortheirownfunctionviaourHRBudget&EfficiencyBenchmarkstogetapersonalizedbaselinecomparisonoftheirHRfunctionalspendandefficiencylevelsagainstkeyHRperformancemetrics.

?Extendtheirbenchmarkinganalysisbyassessingthedepth,breadthandqualityoftheirHRservicestodeterminethetrade-offbetweenefficiencyandqualityofHRservicesbeingdelivered.

?LinkcostandefficiencybenchmarkstoalargerdiscussionaboutHR’sstrategicprioritiesandbusinessimpactbymovingbeyondhowmuchtheHRfunctionisspendingcomparedtopeerorganizations,toidentifyinghowHRspendingandstaffingallocationsarealignedtostrategicbusinessobjectives.ThisallowsfordeliberatedecisionsonwhichHRservicesshouldultimatelybebestincost/efficiencyversusbestinquality/effectiveness.

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HRleaderscanusethisreportto:

DataInsights

Today’sbusinesslandscapeisdefinedbyrisingeconomicuncertainty,coupledwith

hypercompetitionfortalent.Disruptionisthenewstatusquo.However,welearned

onelessonfrompriorcontractionaryperiods:Theyoffertheopportunityforexecutives

todifferentiatetheirperformanceandtheircompany’sperformance.Duringtimes

likethese,organizationscanpullawayfromtheircompetitorsanddrivesuccessfor

decadestocome.

Our2022CEOandSeniorBusinessExecutiveSurveyshowsCEOprioritiesareshiftingin2023.CEOsarenotprioritizingcostcuttingandfightinginflation.Instead,theyfocusongrowth,withtalentandtheworkforceaswellastheaccelerationoftechnologybecomingfrontandcenteredtodrivinggrowthin2023andbeyond.

Asaresult,budgetsareshifting:47%ofHRleadersplantoincreasetheir2023budgets,withrecruitingandHRtechnologyasthetoptwoareaswhereHRleadersareplanningtoincreaseinvestments.Hypercompetitionfortalentandadigitalstrategyaretakingcenterstagetokeepupwithfutureorganizationalneeds.

AsyouworkwithyourCEOandCFOtoreassessorganizationalprioritiesandstarttoresetexpectationsoncriticaltalentinvestmentsduringturbulenteconomictimes,usethisreportasafirststeptovalidateyourownfunction’sperformance,identifypotentialareastoadjustspendandadvocateforcriticalinvestmentopportunities.ThisreportprovidesfundamentalbenchmarksaroundHRfunctionalcosts,efficiencyas

wellasbudgetandstaffingallocationratios,collectedviaourHRBudget&Efficiency

Benchmarkssurvey.

Inthereport,wewilldiveintothreefundamentalmetrics:

1.HRfunctionspendasapercentageofrevenue

2.HRfunctionspendperemployeeserved

3.HRproductivityratios

IdentifypotentialHRareasofoverinvestmentorunderinvestment.

Pinpointareastoadjustspendoroptimizefunctionalcost.

Validatestaffinglevelsandrevealstaffshortagesorareasofoverstaffing.

Pinpointareasforinvestmenttoenablecriticalbusinessobjectives.

Informthebudgeting

process.

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1.HRFunctionSpendasa

PercentageofRevenue

Whyitmatters

HRcostasapercentageofrevenueisoftenthemostrecognized

metric,asitshowstheinvestmentlevelsintheHRfunctionrelativeto

organizationalperformance.IthelpsclarifytheroleHRplaysinoverall

businessspendingpatterns.TheaverageHRfunctionalspendasa

percentageofrevenueis0.74%.Comparedtootherorganizational

supportfunctionssuchasfinance(1.33%),IT(3.06%),marketing(5%)

andsales(7.01%),HRreceivesoneofthelowestinvestments.

Howtointerprettheresults

WhenwelookatHRcostasapercentageofrevenuebenchmarksacross

multipleindustries,weseeindustrieswithahighratioofhighlyskilled

staff—suchasprofessionalservices,technologyorpharmaceutical

companies—atthetopofthelist.Incontrast,morelabor-intensive

industries—suchasmanufacturing—areatthebottom.Theenergyand

utilitiesindustryiscomingoffastrongyear,astightsuppliesandrising

demandfueledhighenergyprices.Therefore,lookatHRfunctionspend

asapercentageofrevenuenumbersforthissectorinthecontextofthe

currenteconomiccircumstances(seeFigure1).

Typically,organizationswithagreaterlevelofHRinvestmentrelative

torevenueseeHRasastrategicenablerthatcanimproveworkforce

productivitylevelsandtherebybusinessperformance.However,HRcost

asapercentageofrevenuelevelsaboveorbelowthebenchmarking

averageshouldnotnecessarilybeinterpretedasgoodorbad.Thisis

becausethemetricneitherreflectsthequalityofHRservicesprovided

norHR’scontributiontobusinessperformance.

Multipleinternalandexternalfactorsaffectthecalculation.Therefore,

interpretHRspendingasapercentageofrevenueinthecontextofthe

HRfunction’smaturitylevel,thebusinessleader’ssatisfactionwiththe

HRservicetheyreceiveandthelevelofinvestmentotherorganizational

supportfunctionsreceive(i.e.,IT,finance,marketing).Thiscanprovide

furthercontextforwhetherHRcostasapercentageofrevenueisatan

appreciablelevel.

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Figure1:HRFunctionSpendasaPercentageofRevenue

TechnologyandTelecom

HealthcareProviders,Pharmaceuticals,

LifeSciencesandMedicalProductsBankingandFinancialServices

ConsumerGoods

Manufacturing

EnergyandUtilities

Mean:

0.74%Cross-Industry

1.21%

1.11%

0.78%

0.74%

0.52%

0.47%

0.21%

0.0%

n=174HRleaders

Source:2022GartnerBudgetandEfficiencyBenchmarkingSurvey

ProfessionalServices

2.0%

1.0%

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2.HRFunctionSpend

perEmployee

Whyitmatters

HRcostperemployeeisoftenusedtodeterminetheamountofHR

supportanorganization’sworkforcereceives.Itcanalsoserveasaninitial

litmustestastowhetherthefunctionshouldfurtherexplorereducing

spend,shiftingresourcesand/orinvestinginnewcapabilities.

Howtointerprettheresults

TheaverageHRspendperemployeeis$2,524.Industrieswiththehighest

HRcostperemployeeagaintendtobetheoneswithhighratiosofhighly

skilledstaff.HRteamswithinthemanufacturingorretailandwholesale

industriestypicallyspendtheleastperemployee(seeFigure2).

However,variationsinthismetriccouldalsobeduetoorganizational

staffingstrategies—adecreaseorincreaseinthenumberofemployees

orinvestmentsinnewtechnology.Inaddition,thebenchmarkingdata

doesnotreflectanorganization’sdeliberatedecisiontoincreaseHR

spend.Thecurrentfragmentedandvolatilebusinessenvironmenthas

ledtoademandforHRsupportthatisgrowingoffthescale,puttingHR

functionsundercontinuedpressuretomaketherightinvestmentstofuel

organizationalgrowth.Asaresult,someorganizationsareinvestinginHR

asameanstocreatedifferentiatingcapabilitiesthatimproveemployees’

experience,attractspecifictalentsegmentsordevelopcriticalskills.

Therefore,above-averageHRcostperemployeecouldindicatethatan

organizationseesHRasakeycontributortoitsongoingsuccessand

marketcompetitiveness.

Ontheotherhand,giventhatmorethantwo-thirds(71%)oftotalHR

costsarepeople-related,highcostperemployeecanalsoindicatea

people-heavyHRfunction.People-heavyHRfunctionsshouldseek

opportunitiesforreallocatingHRresources,leveragingHRtechnology

tomaximizeefficiencyandcostoptimizationeffortsandestablishing

mechanismstobuildflexibilitywithintheHRfunctioninresponseto

unpredictablebusinessdemands.Atthesametime,HRshouldembrace

an“HRsharedservicesfirst”mentalityandallocatetransactional

responsibilitiesintoanHRsharedservicesorHRoperationsteam.

HRshouldalsoavoidahighnumberofHRpeopleinspecialistroles

thatbecomecostlywhenprioritieschange.

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Figure2:HRSpendperEmployee

BankingandFinancialServices

EnergyandUtilities

ProfessionalServices

TechnologyandTelecom

ConsumerGoods

HealthcareProviders,Pharmaceuticals,

LifeSciencesandMedicalProductsManufacturing

Retail

Mean:

$2,524Cross-Industry

$4,195

$3,237

$2,778

$2,750

$2,519

$2,245

$2,022

$1,900

$2,500

n=202HRleaders

Source:2022GartnerBudgetandEfficiencyBenchmarkingSurvey

Note:CurrencyinU.S.dollars.

$5,000

$0

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3.HRProductivityRatios

Whyitmatters

ThenumberofemployeesservedperHRstaffFTEcanhelpdetermine

HR’sproductivityintermsofworkforcesupport.

Howtointerprettheresults

Withrespecttoefficiency,onaverage,HRfunctionsdeployoneHRFTE

per57employees.Organizationswithhighlylabor-intensiveoperations—

suchasmanufacturingindustries—tendtohavethehighestHR

productivitylevels(seeFigure3).However,variationsinHRproductivity

ratiosaredrivenbynotonlyindustry-specificworkforcecharacteristicsbut

alsoanorganization’sgeographicalfootprint,whichrequiresdedicated

HRresourcesincertainregionsorbusinessareas.

Further,considerHRefficiencyratioswithinthecontextofeffectiveHR

technologyusethatenablesautomatizedHRprocessesandincreased

employeeandmanagerself-serviceopportunities,therebypositively

impactingHR’soverallefficiency.

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Figure3:HRProductivityRatios

HealthcareProviders,Pharmaceuticals,LifeSciencesandMedicalProducts

Retail

EnergyandUtilities

ConsumerGoods

TechnologyandTelecom

ProfessionalServices

BankingandFinancialServices

75

68

67

58

57

3

5

48

43

04080

n=233HRleaders

Source:2022GartnerBudgetandEfficiencyBenchmarkingSurvey

Mean:

57Cross-Industry

Manufacturing

53

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Conclusion

CEOscontinuetoprioritizetheworkforceandtechnologyforbusinesssuccess.Hence,withtherealityofworkforceissuesrisingsubstantiallyinimportance,HR’schancetoattractCEOattentionandsecurefundingforcriticalHRinitiativeshasneverbeenhigher.BenchmarkscanserveasafoundationalcomponenttoguideHRleadersinrethinkingandreprioritizingfunctionalspending,providingcontextforrequiredoptimizationstrategiesandadvocatingforcriticalinvestmentopportunities.

However,themetricsandbenchmarksoutlinedinthisresearchfocusonHR’scostandefficiency,notitseffectivenessandmaturity.Therefore,HRleadersshouldlinkthesecostandefficiencybenchmarkstoalargerdiscussionaboutHR’sstrategicpriorities

(seeHR

Score)

andbusinessimpact.ThismeansmovingbeyondhowmuchtheHRfunctionisspendingcomparedtopeerorganizations,toidentifyingthoseHRservicesthatrequirefundingoradditionalinvestmentstosupportbusinessobjectivesandprovideanopportunitytogaincompetitiveadvantage.HavinggreatervisibilityintohowHRspendingandstaffingallocationsarealignedtostrategicbusinessprioritieshelpsHRleadersmakebetterdecisionsonwhichHRservicesshouldultimatelybebestincost/efficiencyversusbestinquality/effectiveness.

Evidence

Thisresearchcontainsresultsfrommorethan200HRorganizationsfromacrosstheAmericas(73%),EMEAregion(19%)andAPACregion(8%)thatparticipatedinour2022HRBudgetandEfficiencyBenchmarkingSurvey,conductedfromJanuarythroughDecember2022.Participatingorganizationsrepresentedallmajorindustries,revenuesizesandorganizationsizes.

ResourcesAvailabletoGartnerClients:

WerecommendGartnerforHRLeadersclientscompletetheirownbenchmarkingusingour

HRBudget&EfficiencyBenchmarks

togetpersonalizedresultsagainstthemetricsoutlinedinthisreportandfilterresultsaccordingtotheirpeergroup.

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