Detailed analysis of personnel charges and their impact on the organization's costs and revenue for 2023 and 2024.
Extract
[...] What legal evolution should the company prepare for in 2025? What action should it initiate to comply? Which category of employees is likely to be affected by this evolution? It is essential that the increase in social charges to 37% (in May 2024) is integrated into the 2025 budget planning. This measure, affecting all categories of personnel, the company will need to re-evaluate its workload plan to smooth out this increase. 8. Is it opportune to consider (one or more) salary increases in 2025? [...]
[...] Ask yourself what the implications of the promotions decided (what advantages? What disadvantages) The promotions are a necessary measure as they contribute to the loyalty and commitment of the personnel. However, they have a high cost for the company in terms of HR management and financial costs related to the increase and management of the payroll. A recommendation would be to proceed with a meticulous evaluation of the opportunity and the impact on productivity that these promotions can have in order to approach them through a more utilitarian logic. [...]
[...] Ask yourself about the links between the salary increase schedule and the evolution of activity. How could they be optimized? We observations lead us to think that it would be opportune to proceed with some salary increases during periods of high activity (for example, after February and March) with the aim of maximizing employee motivation and engagement, as well as their productivity. 4. Evaluate the impact of the modification of the salary increases that have been actually practiced We deduce that the individual increases of 17% (instead of have had a non-negligible impact on the overall costs that the company is led to bear. [...]
[...] We take, for personnel charges, realistic assumptions. Thus, personnel charges represent 34% of turnover in 2024 and therefore, approximately 24,472,639 ? The significant gap between these values thus suggests that the initial personnel charges data must be revised to reflect a more realistic estimate. 4. Influence of each category on the total cost We take three categories into account, with estimated costs associated : technicians - estimated cost of ?28,500, employees - estimated cost of ?26,450, and workers - estimated cost of ?66,402. [...]
[...] The level of information being incomplete, it is up to us to label our analysis to make it more understandable for the reader. I. Approach used for the exercise In order to answer the questions of this exercise, we have carried out a comparison between the forecast and actual budgets for the year 2024 compared to the year 2023. The objective of the aforementioned comparison is to be able to identify significant discrepancies for our analysis, to understand the influences on global costs and by category, and to determine with a certain degree of accuracy the impact of various events on the payroll mass. [...]
