Available modeling methods
| Method / input | Behavior |
|---|---|
| FTE methods | Manual FTE; growth from prior closing FTE; revenue ÷ revenue per FTE; hiring triggers with a threshold and whole additional FTE. |
| Salary | Annual amount or growth from the prior salary. |
| Personnel cost | FTE × compensation, direct amount, growth, absolute change or percent of a reference. |
| Additional cost | Bonus, employer burden, hiring costs, termination costs and severance months. |
Opening, average and closing FTE
Dated hires and terminations change closing FTE and time-weighted average FTE. Compensation uses average FTE; it does not charge a full year for every year-end hire. Terminations cannot exceed available staff. Fractional FTE are supported. The hiring-trigger method adds floor(max(0, revenue − threshold) ÷ revenue per additional FTE) to base FTE.
Choose the expense source
Personnel can contribute through detailed groups or the direct personnel-cost source. Inactive or source-excluded groups do not also contribute to the expense total. Switching a cost method preserves inactive method assumptions. Linking Revenue per FTE reuses a group; it does not create an additional payroll expense.
Model a midyear hire
Start with ten FTE, enter annual salary and add a dated hire. Compare average FTE, closing FTE and total cost. Add bonus and burden only once, then review operating costs and cash flow in the chosen scenario.
Documents the current implemented behavior. Example assumptions are not market data.