The revised edition of this standard reference provides basic information relating to human resource controlling in German enterprises with a particular focus on the topic of SMEs. The publication presents all spheres of action from the human resource planning to restructure using the examples of renowned companies. The use of human resource controlling in practice is complemented with current scientific insights and sample calculations. The focus in this second edition lies on current topics such as the support for the demography-orientated staff structure planning, strategic controlling systems, international human resource controlling and human resource process management. The annotated glossary of key figures and the chapter "human resource controlling within health management" complement this standard reference.