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HR DEPARTMENT
BENCHMARKS
AND ANALYSIS
20152016

HR Department Benchmarks
and Analysis 2015-2016

HR Department Benchmarks and Analysis 2015-2016

ISBN 978-1-63359-087-8
ISSN 1540-2711
This publication is designed to provide accurate and authoritative information in regard to the
subject matter covered. It is sold with the understanding that the publisher is not engaged in
rendering legal, accounting or other professional service. If legal advice or other expert assistance
is required, the services of a competent professional person should be sought. From a
Declaration of Principles, jointly adopted by a Committee of the American Bar Association and a
Committee of Publishers and Associations.

For inquiries about purchasing multiple copies of this report, please


contact:
Gail Moorstein, Editorial Director
(gmoorstein@bna.com)

2015 The Bureau of National Affairs, Inc. Arlington, Virginia

Table of Contents

Acknowledgements ..............................................................................................

About the Authors ...............................................................................................

xi

Executive Summary .............................................................................................

xii

Introduction and Guide to Using This Report


Overview .............................................................................................................

Frequently Used Terms .........................................................................................

Design, Methodology and Presentation .................................................................

Profile of Participating Employers ........................................................................

Chapter 1HR Department Staffing


Overview .............................................................................................................

13

Highlights ............................................................................................................

14

Recent Increases and Cuts in HR Staff .................................................................

16

How Its Measured: The HR Staff Ratio ................................................................

19

Human Resource Department Staff Ratios ...........................................................

21

How Its Presented: HR Staff Ratios in Charts and Tables .....................................

27

HR Staff Ratios: 1995-2015 .................................................................................

36

Composition of the HR Department Staff ..............................................................

39

Specialists on the HR Department Staff ...............................................................

42

Contingent Workers and Human Resources ..........................................................

46

Chapter 2HR Department Expenditures and Budgets


Overview .............................................................................................................

51

Highlights ............................................................................................................

52

How Its Measured: HR Expenditures and Budgets ................................................

54

How Its Presented: HR Expenses per Capita in Charts and Tables.........................

56

2015 The Bureau of National Affairs, Inc. Arlington, Virginia

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HR Department Benchmarks and Analysis 2015-2016

Budgeted Changes in HR Expenditures .................................................................

57

HR Expenditures per Employee .............................................................................

61

How Its Measured: HR Budgets as a Percentage of Operating Costs.....................

71

HR Budgets and Total Operating Costs .................................................................

72

Benchmarking HR Expenditures: Factors to Consider ............................................

80

Budgeted Changes in HR Staff Salaries ................................................................

81

How Its Measured: HR Salaries as a Percentage of Payroll (HR Salary Ratio).........

83

HR Salaries and Total Payroll Costs ......................................................................

84

Chapter 3Metrics, Strategy and Planning


Overview .............................................................................................................

89

Highlights ............................................................................................................

90

Metrics and Strategic Planning in HR ...................................................................

92

HR Execs Cite Wide Array of Barriers to Metrics.................................................... 100


Current HR Department Priorities ......................................................................... 102
As Hiring Ramps Up, Workforce Issues Come to the Fore ...................................... 106
Anticipated Changes in HRs Priorities ................................................................. 108
HRs Strategic Involvement and Influence ............................................................. 111
What Are the Characteristics of a Full Strategic Partner?....................................... 115
Where and How Should HRs Profile Be Raised? ................................................... 117
Chapter 4HR Activities and Responsibilities
Overview ............................................................................................................. 121
Highlights ............................................................................................................ 122
Changes in HR Department Responsibilities ......................................................... 124
Employment and Recruiting ................................................................................. 126
Strategic Planning ............................................................................................... 130
Training and Development .................................................................................... 133

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2015 The Bureau of National Affairs, Inc. Arlington, Virginia

Compensation ...................................................................................................... 136


Benefits .............................................................................................................. 140
Employee Services .............................................................................................. 144
Employee Relations ............................................................................................. 147
External Relations ............................................................................................... 150
HR Records and Systems ..................................................................................... 152
Health and Safety ................................................................................................ 154
Evolution of HR Responsibilities and Autonomy: 1995-2015 .................................. 157
Chapter 5HR Outsourcing
Overview ............................................................................................................. 163
Highlights ............................................................................................................ 164
Extent of Outsourcing in Human Resources .......................................................... 165
The Outsourcing Decision .................................................................................... 173
Outsourcing Outcomes ......................................................................................... 177
Outsourcing Prospects on the Horizon .................................................................. 180
Offshoring Likely on the Rise, Deloitte Survey Finds .............................................. 181

2015 The Bureau of National Affairs, Inc. Arlington, Virginia

HR Department Benchmarks and Analysis 2015-2016

List of Figures

Chapter 1HR Department Staffing


Figure 1-1Changes in HR Staff Levels, 2014-2015 .........................................

16

Figure 1-2Changes in Staff Levels: 2005-2015 ..............................................

17

Figure 1-3HR Staff Ratios: 1995-2015 ..........................................................

21

Figure 1-4Change in Employee Headcount, 2014 to 2015 ..............................

23

Figure 1-5Change in HR Staff Level (in FTEs), 2014 to 2015 .........................

24

Figure 1-6Change in HR Staff Ratio (HR Staff per 100 Employees),


2014 to 2015 ...............................................................................................

25

Figure 1-7HR Staff Ratios by Workforce Size, 2015 .......................................

28

Figure 1-8HR Staff Ratios by Industry, 2015 .................................................

31

Figure 1-9Median HR Staff Ratio, 2014 vs. 2015, by Workforce Size .............

33

Figure 1-10Median HR Staff Ratio, 2014 vs. 2015, by Major Industry


Classification ................................................................................................

34

Figure 1-11HR Staff Ratios by Workforce Size: 1995-2015 ............................

37

Figure 1-12HR Staff Ratios by Major Industry Classification: 19952015 ............................................................................................................

38

Figure 1-13Typical Composition of HR Department Staff,


2005 vs. 2015..............................................................................................

39

Figure 1-14HR Staff Composition in 2015, by Workforce Size ........................

40

Figure 1-15Prevalence of HR Specialists by Workforce Size,


2015 vs. 2005..............................................................................................

42

Figure 1-16Prevalence of Specific HR Specialists, 2015 vs. 2005 ..................

44

Figure 1-17HRs Role in Hiring Contingent Workers .......................................

46

Figure 1-18Median HR Staff Ratios by HRs Role in Hiring Contingent


Workers ........................................................................................................

47

Chapter 2HR Department Expenditures and Budgets

vi

Figure 2-1Median Budgeted Change in Total HR Expenditures:


1995-2015 ...................................................................................................

57

Figure 2-2Budgeted Change in Total HR Expenditures, 2014 vs. 2015 ...........

58

Figure 2-3Budgeted Change in Total HR Expenditures: 2010-2015 .................

59

2015 The Bureau of National Affairs, Inc. Arlington, Virginia

Figure 2-4Median Budgeted HR Expenditure per Employee:


1995-2015 ...................................................................................................

61

Figure 2-5Per Capita HR Expenditures Budgeted for 2015,


by Workforce Size .........................................................................................

63

Figure 2-6Per Capita HR Expenditures Budgeted for 2015,


by Industry ...................................................................................................

66

Figure 2-7Median Budgeted HR Expenditures per Employee,


2005 vs. 2015, by Workforce Size .................................................................

68

Figure 2-8Median Budgeted HR Expenditures per Employee, 2005 vs.


2015, by Major Industry Classification ..........................................................

70

Figure 2-9HR Budget as a Percentage of Total Operating Costs:


1995-2015 ...................................................................................................

72

Figure 2-10HR Budget for 2015 as a Percentage of Total Operating


Costs, by Workforce Size...............................................................................

73

Figure 2-11HR Budget for 2015 as a Percentage of Total Operating


Costs, by Industry.........................................................................................

76

Figure 2-12HR Budget as a Percentage of Operating Costs,


2005 vs. 2015, by Workforce Size .................................................................

78

Figure 213HR Budget as a Percentage of Operating Costs,


2005 vs. 2015, by Major Industry Classification ............................................

78

Figure 2-14Median Budgeted Change in HR Staff Salaries:


2005-2015 ...................................................................................................

81

Figure 2-15HR Salary Ratio versus HR Staff Ratio: 2005-2015 ......................

84

Figure 2-16HR Staff Salaries for 2015 as a Percentage of Total


Payroll, by Workforce Size .............................................................................

85

Figure 2-17HR Staff Salaries for 2015 as a Percentage of Total


Payroll, by Industry .......................................................................................

86

Chapter 3Metrics, Strategy and Planning


Figure 3-1Extent of Metrics and Planning in HR, 2015 ...................................

93

Figure 3-2Regular Use of Metrics and Planning in HR, 2015 vs. 2005 ............

95

Figure 3-3Use of HR Metrics and Planning, by Workforce Size ........................

97

Figure 3-4Extent of Metrics and Planning in HR, 2005 vs. 2015 ....................

98

Figure 3-5Extent of Metrics and Planning in HR, by Workforce Size ................

99

Figure 3-6Current HR Department Priorities .................................................. 103

2015 The Bureau of National Affairs, Inc. Arlington, Virginia

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HR Department Benchmarks and Analysis 2015-2016

Figure 3-7Current HR Department Priorities, by Workforce Size ..................... 105


Figure 3-8Major Change in HR Department Priorities or Initiatives? ............... 108
Figure 3-9Areas of Anticipated Change in HR Department Priorities ............... 109
Figure 3-10Reporting Relationships of HR Executives, 2015 .......................... 111
Figure 3-11HRs Strategic Involvement within Organization, 2005 vs.
2015 ............................................................................................................ 112
Figure 3-12HRs Strategic Involvement by Reporting Relationship ................. 113
Figure 3-13HRs Strategic Involvement by Number of Regular
Measurement and Planning Activities ............................................................ 114
Chapter 4HR Activities and Responsibilities
Figure 4-1Recent Changes in HR Department Responsibilities ....................... 124
Figure 4-2Changes in HR Responsibilities: 2005-2015 ................................... 125
Figure 4-3Employment and Recruiting - Who Handles It? ............................... 127
Figure 4-4Employment and Recruiting by Workforce Size .............................. 128
Figure 4-5Strategic Planning - Who Handles It? ............................................. 130
Figure 4-6Strategic Planning by Workforce Size ............................................ 131
Figure 4-7Training and Development - Who Handles It? .................................. 133
Figure 4-8Training and Development by Workforce Size .................................. 135
Figure 4-9Compensation - Who Handles It? ................................................... 137
Figure 4-10Compensation by Workforce Size ................................................. 139
Figure 4-11Benefits - Who Handles It? .......................................................... 140
Figure 4-12Benefits by Workforce Size .......................................................... 143
Figure 4-13Employee Services - Who Handles It? .......................................... 144
Figure 4-14Employee Services by Workforce Size .......................................... 146
Figure 4-15Employee Relations - Who Handles It? ......................................... 147
Figure 4-16Employee Relations by Workforce Size ......................................... 149
Figure 4-17External Relations - Who Handles It? ........................................... 150
Figure 4-18External Relations by Workforce Size ........................................... 151
Figure 4-19HR Records and Systems - Who Handles It? ................................. 152
Figure 4-20HR Records and Systems by Workforce Size ................................ 153
Figure 4-21Health and Safety - Who Handles It? ............................................ 154
Figure 4-22Health and Safety by Workforce Size ............................................ 156

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2015 The Bureau of National Affairs, Inc. Arlington, Virginia

Figure 4-23Exclusive HR Department Responsibility for Selected


Activities and Programs, 1995 vs. 2015 ........................................................ 158
Chapter 5HR Outsourcing
Figure 5-1Prevalence of HR Outsourcing: 1997-2015 ..................................... 165
Figure 5-2HR Outsourcing in 2015, by Workforce Size ................................... 166
Figure 5-3HR Outsourcing in 2015, by Industry ............................................. 167
Figure 5-4Most Frequently Outsourced HR Activities ..................................... 169
Figure 5-5Outsourcing of Specific HR Activities, by Workforce Size ................ 170
Figure 5-6Activity or Program Most Recently Outsourced by HR .................... 171
Figure 5-7Who Initiated the Outsourcing Decision? ........................................ 173
Figure 5-8Importance of Various Factors in the Decision to Outsource ........... 174
Figure 5-9Top Factors in Choice of Outsourcing Provider ................................ 175
Figure 5-10Did the Outsourcing Initiative Coincide with HR Staff
Cuts? ........................................................................................................... 177
Figure 5-11Does HR Oversee the Relationship with the Vendor? ..................... 178
Figure 5-12Outsourcing Results in Key Areas ................................................ 179
Figure 5-13Any HR Function(s) to be Outsourced Within Next 12
Months? ....................................................................................................... 180
Figure 5-14Outsourced HR Activity Ever Brought Back in House? .................. 182
Figure 5-15Why Doesnt the HR Department Outsource? ............................... 183

2015 The Bureau of National Affairs, Inc. Arlington, Virginia

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HR Department Benchmarks and Analysis 2015-2016

Acknowledgements

We wish to extend our heartfelt thanks to the many human resource professionals
who participated in this years HR Department Benchmarks and Analysis survey.
This report would not have been possible without their willingness to complete the
extensive survey questionnaire, despite their considerable professional duties and
obligations. We are most grateful for their participation.
As always, we are deeply indebted to Fonda Jarrett and Mike Wright of
Bloomberg BNA for their diligent, conscientious and professional work in
designing, laying out and publishing the report.

2015 The Bureau of National Affairs, Inc. Arlington, Virginia

About the Authors

The following individuals contributed to the research and questionnaire design,


data collection and tabulation, analysis and interpretation of survey ndings,
writing, copy editing and organization of this report.
Gail C. Moorstein
Editorial Director
Andrew J. Hellwege
Survey Research Analyst
Cordelia D. Gaffney
Manager, Bloomberg BNA Graphics
Susan J. Sala
Consulting Editor
J. Michael Reidy
Consulting Editor

2015 The Bureau of National Affairs, Inc. Arlington, Virginia

xi

HR Department Benchmarks and Analysis 2015-2016

Executive Summary

For nearly four decades, Bloomberg BNA has published its annual report on the
state of the human resources function, HR Department Benchmarks and
Analysis. Since the surveys inception in 1978, the questionnaire and report have
undergone continual revision, renement and expansion, ensuring that each report
is as comprehensive, timely and enlightening as possible. As a result, the annual
survey-based report has remained an authoritative, trusted source of research,
analysis and perspective on human resource department stafng, expenditures,
responsibilities, priorities and inuence.
In keeping with that tradition of continuous evaluation and improvement, this
years report incorporates several noteworthy enhancements. HR Department
Benchmarks and Analysis 2015-2016 contains new and expanded historical
analysis and perspective, including examinations of HR department
responsibilities and autonomy over the past two decades, the tenacity of
demographic patterns in HR staff ratios and key factors in the recent decline in
human resources stafng relative to the employee population. As always, charts
and tables have been added, updated and rened. This years perspective pieces
convey HR executives views and experiences on a variety of topics, including
impediments to the use of metrics and benchmarks in human resources; growing
emphasis on recruitment, hiring and retention among HR departments; and the
strategic position and inuence of human resource ofcers and departments.
HR Department Benchmarks and Analysis 2015-2016 is based on responses from
348 human resource executives and professionals representing a broad cross
section of U.S. employers. (See Prole of Participating Employers on page 9 for
more details on the enterprises and institutions represented.) Most respondents
are at or near the top of the HR profession, heading up the human resources
function at their organization, division or facility.
Key ndings of this years survey report, organized by major topic, are
summarized below.
HR Department Staffing

After reaching all-time highs in 2013 and 2014, human resources stafng
relative to the workforce tumbled a bit in 2015. This years median ratio of
human resources staff to total employee headcount is 1.1 full-time equivalent staff
members for every 100 employees served by the department, down from 1.3 HR
staff per 100 employees in both 2013 and 2014.

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2015 The Bureau of National Affairs, Inc. Arlington, Virginia

Workforce growth triggered the decline in HR staff ratios over the past year.
Just 12 percent of responding HR departments suffered some loss in full-time
equivalent staff during the past year, while 24 percent of HR ofces added
positions between 2014 and 2015. Over the same time span, total headcount
increased at nearly two out of three organizations (65 percent), with just 12
percent of employers reporting reductions-in-force. (The HR staff ratio declines if
the size of the workforce increases, unless there is an equivalent or greater
proportional increase in HR staff.)
Despite the dip in HR staff ratios this year, survey ndings over the past
decade indicate an upward shift in human resource staff levels relative to
employment. This years median HR staff ratio for all responding employers is
down from the record highs of 2013 and 2014 but still clearly at the high end of
midpoint ratios recorded since the surveys inception in 1978. Moreover, the
median ratio last fell below one HR staff member for every 100 workers in 2002,
and the midpoint gure has come in at 1.1 per 100 or higher in nine of the last 11
years.
The impact of economies of scale on HR department stafng remains
substantial and consistent. Staff ratios decline steadily and predictably as the
employee population rises, this year from a median of 1.6 human resource staff
members for every 100 workers in the smallest organizations (fewer than 250
workers) to well under half that gure (0.6 per 100) among the largest responding
establishments (2,500 or more employees).
The composition of the HR staff remains highly dependent on the size of the
workforce served by the department. Managers predominate in departments
serving the smallest companies (fewer than 250 workers), but the makeup of the
HR staff shifts quickly as workforce size increases. Supervisors and managers
typically make up well over half of the HR department staff in the smallest
companies, compared with about one-third of human resource contingents in the
largest organizations (2,500 or more employees). Overall, managers and
supervisors constitute an average of 41 percent of the HR departments
responding for 2015, followed closely by HRs professional and technical
contingent (an average of 37 percent). Secretaries and administrative assistants
usually make up a considerably smaller portion of the human resources staff (21
percent).
HR Expenditures and Budgets

Recent adjustments to HRs annual appropriations represent substantial


improvement from 2009-2011, when the median change in the HR department

2015 The Bureau of National Affairs, Inc. Arlington, Virginia

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HR Department Benchmarks and Analysis 2015-2016

budget plunged to roughly 2 percent per year. However, recent HR budget


modications (2012-2015) have been well short of levels observed in the decade
before the Great Recession, when the median year-to-year change in the human
resources budget routinely exceeded 5 percent, peaking at more than 7 percent in
both 2006 and 2007.
In each of the last four years (2012-2015), the median annual adjustment to
HRs funding has been an increase of about 4 percent. For 2015, the median
budgeted change in HRs appropriationsthe percentage difference between
actual expenditures in 2014 and budgeted outlays for 2015is a boost of 4.2
percent, little changed from the midpoint gures for 2014 (+3.9 percent), 2013
(+3.8 percent) and 2012 (+3.6 percent).
While roughly three-quarters of the surveyed HR ofces have budgeted
greater outlays for this year than they spent in 2014, those funds are being
stretched thinner by workforce expansion. Overall, budgeted HR expenditures
per employee for 2015 are down modestly from a year earlier, as overall
employment growth at responding rms has outstripped the pace of funding
increases for human resources. The median budgeted per capita expenditure for
human resource activities in 2015 is $1,375 per employee, down about 6 percent
from the median outlay budgeted for 2014 ($1,465 per worker).
HRs per capita expenditures in hospitals, schools and other nonbusiness
establishments continue to fall well short of annual outlays per worker in
the business sectors, and that disparity has only widened over the last 10
years. HR funding growth in the nonbusiness sectors has slightly exceeded
ination over the course of the last decade, while growth in per capita
expenditures among manufacturing companies and nonmanufacturing enterprises
has been more than double the national ination rate since 2005, according to the
survey ndings.
On the whole, HR departments have gained a larger overall share of their
organizations nancial resources over the last decade. Human resources
funding for 2015 constitutes a median of 1.4 percent of the surveyed employers
budgeted operating expenses for the year, the largest median proportion of total
operating costs represented by HR budgets in the surveys history (also reached
in 2013). The median HR share has been at least 1.1 percent of budgeted
operating costs in 10 of the last 11 years. From 1997 to 2004, human resources
routinely received less than 1 percent of total operating expenditures budgeted by
their organizations.

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2015 The Bureau of National Affairs, Inc. Arlington, Virginia

HR Metrics, Strategic Planning and Priorities

Compensation and benets still sit atop the analytical heap in human
resources. Pay and benets programs are subject to some degree of quantitative
analysis and/or strategic planning at nearly nine in 10 responding organizations
(89 percent), including 59 percent that conduct regular examinations of their
wage, salary and benets systems.
Since 2005, measurement and planning have grown more prominent in some
areas of human resources, languished in others and ebbed in a few. The
greatest analytical inroads have been made in recruitment and selection, where
nearly half of HR executives surveyed in 2015 (48 percent) reported routine use of
metrics or formal planning, compared with 36 percent of respondents in 2005.
Improvements in the economy apparently have spurred a modest reshufing
of HR department priorities, with recruitment and retention topping
health-care cost control for a third consecutive year. The vast majority of HR
ofcers (85 percent) characterized attracting and retaining qualied employees
as extremely important or very important, while about three out of four
surveyed executives (73 percent) put controlling health benets costs among
their greatest priorities for 2015. (Four years ago, 86 percent of respondents
ranked health benets cost control as a top concern.)
Human resource ofcers might not have a key to the executive washroom,
but they often report to someone who does. The head of human resources
answers directly to the organizations president or CEO at a solid majority of the
surveyed establishments (54 percent). Reporting relationships continue to matter;
HRs corporate inuence is strongest when its leader answers directly to top
brass.
Only 25 percent of responding HR executives reported that human resources
has full involvement in corporate decision-making, the same percentage
indicating complete strategic integration a decade ago. Roughly four in 10 HR
ofcers (38 percent) reported substantial inuence on corporate strategy, while
26 percent indicated moderate involvement in major business decisions. Few
respondents characterized their departments strategic involvement and inuence
as minimal (7 percent) or nonexistent (2 percent).
HR Activities

The pace of change in human resources responsibilities has been slowing.


Less than three in 10 HR executives responding this year (29 percent) and last
(27 percent) reported some change in their ofces duties or functions within the

2015 The Bureau of National Affairs, Inc. Arlington, Virginia

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HR Department Benchmarks and Analysis 2015-2016

previous 12 months, compared with more than two-fths of survey respondents a


decade earlier (42 percent in both 2005 and 2004) and roughly half of HR ofcers
responding in 2006 and 2007.
The HR department remains much more likely to acquire new
responsibilities than to have any tasks or programs removed from its duty
roster. About one in four HR departments surveyed in 2015 (23 percent) acquired
new functions within the past year, while less than one-tenth (9 percent)
relinquished one or more activities during the previous 12 months.
While HR has secured a seat at the corporate table at many, if not most,
organizations, its strategic role still tends to be collaborative or supportive.
Employers are largely disinclined to give the HR department exclusive control
over organization development (25 percent) or succession planning (11 percent),
and very few companies with merger and acquisition functions have assigned
those duties to human resources alone.
Employee benets are HRs bailiwick, usually without assistance or interference
from elsewhere in the organizations. The HR department manages all aspects of
insurance benets, unemployment compensation and leave programs and policies
at more than seven in 10 surveyed organizations, and a strong majority of
companies entrust their cafeteria benets, pension and retirement programs and
exible spending accounts to human resources alone.
Outsourcing

Outsourcing of HR activities has fallen off somewhat from a decade ago, but
the use of outside contractors is in no danger of vanishing from the human
resources landscape. Roughly two-thirds of all employers responding in 2015 (65
percent) outsourced at least one HR activity at the time of the survey, little
changed from a year earlier (62 percent) but well short of the high water mark of
79 percent in 2005.
HR usually calls the shots on moving an activity or program to a third party.
Among human resource executives queried about their most recent outsourcing
initiatives, about two-thirds (64 percent) reported that HR made the decision to
farm out the program or function. Six percent reported that the companys
president or CEO directed the switch, 6 percent said the chief nancial ofcer
mandated the change and 5 percent indicated that the nance department made
the determination.
Contractor expertise and desired improvements in service quality most often
spark the decision to outsource. About three out of four surveyed HR

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2015 The Bureau of National Affairs, Inc. Arlington, Virginia

executives indicated that access to greater expertise was an extremely


important (37 percent) or very important (39 percent) consideration in their
most recent outsourcing initiative, followed closely by expected gains in the
quality of service (33 percent and 39 percent, respectively). Less than two in ve
respondents cited cost savings as an extremely important (14 percent) or very
important (24 percent) factor.
HR executives are generally satised but not often enamored with the
performance of contractors and vendors. Most respondents indicated that the
contractor had met expectations in key performance areas, while only a handful
deemed the vendors performance to be substantially better than anticipated. For
instance, 66 percent of the HR executives reported that their most recent
outsourcing initiative met expectations for improvements in service quality, with
only 11 percent reporting that the contractors performance exceeded
expectations.

2015 The Bureau of National Affairs, Inc. Arlington, Virginia

xvii

About Bloomberg BNA


Bloomberg BNA delivers specialized information to human resources,
legal, business, and government professionals at every level of
expertise. As the leading independent publisher of print and electronic
news, analysis, and reference products, Bloomberg BNA has provided
intensive coverage of new developments for more than 75 years.
An extensive network of more than 500 Bloomberg BNA editors,
reporters, and correspondents, posted at federal, state and
international government offices, courts and other key locations,
ensures that you have timely information and expert analysis of the
issues that matter most. Our authoritative, nonpartisan publications
are recognized for their editorial excellence and objectivity.
See why Bloomberg BNAs fast, reliable HR answers make us the
most trusted information leader in the industry. Visit www.bna.com/HR
to learn more.

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2015 THE BUREAU OF NATIONAL AFFAIRS, INC.

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