Personnel (HR) decision-making scope: Which of the following does not fall within the personnel (human resources) decision-making area in an organization?

Introduction / Context:
Personnel (HR) decision-making covers staffing, compensation, compliance with payroll tax rules, training, and employee development. Finance decision-making, by contrast, addresses liquidity, investing, and capital structure. The question asks you to identify the item that does not belong in the HR decision domain.

Given Data / Assumptions:

• Payroll processing and payroll tax compliance are HR/Payroll functions.
• An employee’s experience profile informs hiring, placement, and development.
• Cash flow analysis is a finance/treasury function.

Concept / Approach:
Classify each item by its typical owning function. “Pay-rolls” (payroll operations) and “income-tax assessment and recovery” in the context of payroll taxes tie to HR/payroll. “Person’s experience” relates to HR records and recruiting decisions. “Cash flow analysis” supports treasury/finance decisions like funding, investing, and working capital optimization; therefore it is not an HR decision-making item.

Step-by-Step Solution:

Verification / Alternative check:
Standard organizational charts place cash flow modeling in finance, while payroll and employee records fall under HR/payroll shared services.

Why Other Options Are Wrong:

• Pay-rolls: core HR/payroll function.
• Income-tax assessment and recovery (payroll taxes): HR/payroll compliance area.
• Person’s experience: HR data for hiring/development decisions.

Common Pitfalls:
Assuming “income tax” equals corporate tax; in this context it refers to payroll withholding and recovery, handled by HR/payroll.

Final Answer:
cash flow analysis