By Dr. John Sullivan , Head and Professor of Human Resource Management College of Business, San Francisco State University Click here to email Dr. John Sullivan Click here to see the rest of our web site. Please to review the rest of our web site for our solutions to some of the most troublesome HR problems raised by Dr. John Sullivan. It counts bodies on the payroll not dollars spent. It's easy to keep people off the payroll but they still end up being an expense to the firm.
Many arguments occur over it because managers try to manipulate the number to their own advantage .
Managers are given a budget at the beginning of the year but some HR person tells them that even though they have money left they can't spend it if they have reached their headcount limit.