摘要：A frequent problem regarding human resources management in SMEs is that established rules are not followed. This is because managers either do not fully understand the rules or the importance thereof, or because of a lack of professional support or rigorous control by a human resources department. Another reason is that not all SMEs have personnel specialists or HR managers at their disposal, as a consequence of which the control and advisory role falls under the responsibility of line management. The solution to this conundrum may be the adoption of a personnel manual, a document that summarises best practice regarding human resources management based on the experience of professionally managed and financially prosperous small companies. This can be understood to represent a user-friendly methodological guide for the successful implementation of personnel management activities in SMEs by line managers, a guide which includes clearly defined methodological, control and advisory tasks and functions.
