Management Accounting for Demographic Change



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Against the background of demographic change many companies are already confronted with a shortage of skilled manpower in some fields. This shortage will become even more urgent in the coming years. Giving credit to forecasts, it seems almost certain, that not only will there be a strong decline in the availability of young employees, but also the majority of the current employees will reach retirement age and therefore resign working life within the next years.

A steadily increasing shortage of skilled manpower can lead to future problems in the economic performance of many companies.

The project ‘Management Accounting of Demographics in Small and Middle Enterprises’, sponsored by the foundation ‘Stiftung Zukunft NRW’, started on 08/01/2012 for a period of 2.5 years. Aim of the project is the development of a computer-based program including a controlling system with focus on demographic change. The program is intended to support small and middle enterprises to estimate future staff requirements and concomitant the level of qualification needed in consideration of strategy and market changes in the long run.
The controlling system should be able to be cut out for the individual company situation in regard to company-owned competence profiles and strategies.

For more information please visit the Website of the Project.