Controlling Payroll Cost - Critical Disciplines for Club Profitability
Ed Rehkopf

Controlling Payroll Cost - Critical Disciplines for Club Profitability

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Nailing Your Pay Cost Budget:  

“Measurement is the first step that leads to control and eventually to improvement.  If you can’t measure something, you can’t understand it.  If you can’t understand it, you can’t control it.  If you can’t control it, you can’t improve it.” James Harrington

We have said repeatedly that controlling payroll cost is one of the most important things supervisors can do to meet their budgets.  But as Mr. Harrington says, they must understand something in order to control it.

There is a relatively easy way for any manager to measure and understand his or her payroll cost by using the Departmental Payroll Summary Analysis, PCPM Club Form 230.  The beauty of this spreadsheet form, which is designed for bi-weekly pay periods, is that it has long-term structural benefits for both controlling overtime and ongoing payroll benchmarking and budgeting. 


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