Leaders Management and Personnel Controlling in SMEs

The target of this article is to introduce leaders management and personnel controlling in small and medium-sized companies (SMEs), from the strategic and operational points of view, as the greatest competitive advantage of SMEs in the coming years will not be products or financial or technological resources, but employees. Strategic controlling includes organizational architecture linked to managerial assumptions, both of which are necessary to be adopted if business success should be achieved. The article presents a horizontal and vertical manager model that helps to assess managers and their abilities. Operational personnel controlling then focuses on personnel plans and productivity management.