In Germany, Austria, Switzerland and many other European countries, the cost of wages and salaries in companies is by far the largest cost item. This applies in particular to the service sector. This calls for a functioning personnel cost controlling system in which the planning, control and management of costs must be the main tasks. In the end, the important questions are: In which departments can I afford how many additional employees as a company, or is there even a budget for this? What wage cost increases are realistic and affordable?