The largest cost block and the scarcest planning block are the same one.
Personnel cost is the largest item in most organisations, capacity the tightest constraint. Both hang off the same people and are still planned separately. That is why this is its own domain and not a line in the cost plan.
What headcount means at the same time.
An open position is two things at once: an amount of cost that is not yet incurred, and a capacity that is not yet there. Planning only one of the two sides plans the other one wrong by implication.
What it costs
Personnel cost per entity and area, headcount-driven non-personnel cost, pay and salary adjustments as a scenario.
What it delivers
Full-time equivalents against project and order demand, contractors against own staff, the personnel share in the project margin.
A hire in month seven does not cost an annual salary.
The most common planning error in this block is not an arithmetic error but a timing error. Vacancies and hiring plans need a date, not a year.
01 · Vacancy
Open from when, with which target profile
02 · Hiring plan
The planned start date, not the year
03 · Effect on the result
Pro rata from start, with on-costs
04 · Effect on capacity
Available after onboarding, not from contract
05 · Feedback into the forecast
Result and cash, materiality-filtered
The same logic applies to leavers, transfers and the pay round. A date is not a detail; it is the difference between the plan and reality.
What this domain is responsible for.
Where this domain appears on the horizontal axis.
A domain on its own is a responsibility. It becomes visible where a business record runs through it.
The personnel file and payroll stay where they are.
This domain works with the financial side of the workforce, not with its personal data.
Your HR system
Personnel file, contract, master data.
Your payroll
Calculation, filings, payment.
Your time recording
Attendance and time capture.
FinanceOS
Cost, capacity, timing, effect on the result.
What FinanceOS carries is the aggregated financial view — per entity, area and project. Personal detail stays in the systems built and authorised for it.
What is verified in the product in this domain today
Personnel cost per entity
Verified in the product
The aggregated cost per entity and area, against plan and forecast.
Effective date
Pilot or validation
Vacancy and hiring plan with a date rather than a year, calculated pro rata.
Capacity against demand
In active development
Full-time equivalents set against project or order demand.
What is not marked, we do not claim.
Maturity per capability is stated on the product status page. What we can evidence today
Do you know what your open positions really cost this year?
Not the annual salary but the pro rata amount from the planned start date — and the capacity missing until then. Thirty minutes on your hiring plan.