In workforce planning, we need to understand more than the number of employees in the organization.
We also need to track workforce movements, open requisitions, compensation costs and the measures that Finance uses to review the workforce plan.
Workday Adaptive Planning allows us to bring this information together through modeled sheets, linked accounts and cube sheets.
A Headcount Supply cube can consolidate workforce data from different planning sources and provide a common view for FP&A and HR teams.
In this article, we look at the account structure of a Headcount Supply cube, how the different account types work, and how we calculate and validate workforce information.
1. Understanding the Headcount Supply Cube
We access the account configuration from:
Modeling → Level Assigned Sheets or User Assigned Sheets → Select the Cube Sheet → Cube Accounts
The Cube Accounts page displays the accounts associated with the selected cube sheet.
A Headcount Supply cube can be organized into five sections.
| Account group | Purpose |
| Headcount | Starting balances, arrivals, departures, movements and ending headcount |
| Cost of Workforce | Salary, benefits, taxes and other workforce expenses |
| Statistics | Measures such as attrition rate and cost per headcount |
| Assumptions | Supporting calculations and planning drivers |
| Flags | Indicators used to identify relevant workforce data |
This structure allows us to separate workforce quantities, financial costs and statistical calculations.
The account groups shown here are an example of a configured workforce model. They are not mandatory accounts automatically created in every Adaptive Planning instance.
2. How Workforce Data Flows into the Cube
A workforce planning model may use separate sources for existing employees and open requisitions.
For example:
Worker data → Headcount Supply
Requisition data → Headcount Supply
The worker source may contain employee records, starting headcount, arrivals, departures and compensation.
The requisition source may contain planned or open positions, expected movements and associated compensation assumptions.
We use linked accounts to bring these values into the Headcount Supply cube.
A linked account receives values from another modeled or cube account. The linked cells are read-only while the link is active.
This allows us to maintain detailed workforce planning in source sheets and review consolidated information in the supply cube.
An important point is that employee headcount and open requisition counts are different measures.
An open requisition does not automatically represent an available employee. We need to define whether the supply measure includes only active workers, approved planned positions or another population.
3. Understanding the Headcount Accounts
The Headcount section can contain the following measures.
| Account | Purpose |
| Starting Headcount | Workforce balance at the start of the period |
| Headcount Arrivals | Additions during the period |
| Headcount Departures | Reductions during the period |
| Headcount Movement | Net change during the period |
| Ending Headcount | Workforce balance at the end of the period |
| Average Headcount | Average workforce measure for the period |
These accounts may have separate linked components for workers and requisitions.
For example, Starting Headcount may contain a worker component and a requisition component.
The parent account can then roll up those child values according to its account settings.
We should remember that an account hierarchy does not automatically establish a business calculation.
We still need to verify the linked sources, account rollups and any formulas used by the model.
4. Starting Headcount
Starting Headcount represents the workforce balance at the beginning of the period.
For example, suppose Finance starts January with 100 active employees.
The January starting headcount is 100.
If the model also includes planned requisitions, we may have separate components:
| Component | Starting Count |
| Existing Workers | 100 |
| Planned Requisitions | 10 |
| Combined Planning Population | 110 |
The combined value is meaningful only if the business intends to include both workers and requisitions in the planning population.
For reporting actual employees, we would normally keep the worker count separate.
This distinction matters when comparing supply with demand or calculating workforce productivity.
5. Headcount Arrivals and Departures
Arrivals and departures represent workforce activity during a period.
Arrivals may include new hires or other additions, depending on the source model.
Departures may include terminations or other reductions.
Let’s take an example.
| Measure | January |
| Starting Headcount | 100 |
| Arrivals | 8 |
| Departures | 3 |
| Net Movement | 5 |
| Ending Headcount | 105 |
Assuming departures are represented as positive counts, the calculation is:
Net Movement = Arrivals − Departures
8 − 3 = 5
The closing balance is:
Ending Headcount = Starting Headcount + Net Movement
100 + 5 = 105
These are business reconciliation equations.
In an Adaptive Planning implementation, the source may already calculate movement and ending balances. We should not add another movement calculation without checking the existing account links and sign conventions.
What happens when employees transfer?
Transfers need additional care.
An employee may leave one department and join another without leaving the company.
At department level, we may record a departure and an arrival.
At company level, the net workforce movement may be zero.
We need consistent source records and dimensions so that transfers do not create additional company headcount.
6. Understanding Headcount Time Rollups
Headcount accounts do not all represent the same type of data.
Some represent movements, while others represent balances.
This affects how monthly values roll up into quarters and years.
For example:
| Account | Typical rollup |
| Arrivals | Sum |
| Departures | Sum |
| Movement | Sum |
| Ending Headcount | Last |
| Starting Headcount | Depends on the configured balance and weighting logic |
| Average Headcount | Depends on the required averaging method |
Workday Adaptive Planning supports Sum, Last, Average and Weighted Average time rollup options for supported account types.
Example: Ending Headcount
| Period | Ending HC |
| January | 105 |
| February | 108 |
| March | 110 |
| Q1 | 110 |
With a Last time rollup, the quarterly value is March’s ending balance.
It is not:
105 + 108 + 110 = 323
Adding the monthly balances would count the same workforce population multiple times.
Starting Headcount and Weighted Average
Some workforce models use Weighted Average for starting headcount, with a separate weight account.
In that configuration, the quarterly result depends on the monthly starting values and the weights applied to those months.
A weighted average is calculated as:
Weighted Result = Sum of (Headcount × Weight) / Sum of Weights
The exact result depends on the configured weight account.
We therefore should not assume that quarterly Starting Headcount always represents the first month’s opening balance.
If Finance needs the opening balance on January 1, we verify that the reporting calculation provides that value.
7. Understanding Average Headcount
Average Headcount is commonly used to calculate workforce cost per employee and other workforce measures.
A simple monthly method is:
Average Headcount = (Starting Headcount + Ending Headcount) / 2
For example:
| Measure | Count |
| Starting Headcount | 100 |
| Ending Headcount | 110 |
| Average Headcount | 105 |
However, this is only one averaging method.
A model may also calculate average headcount from daily balances, worker-level activity or another method.
What about quarterly average headcount?
Suppose we have monthly average headcount values of 102, 106 and 110.
The arithmetic quarterly average is:
(102 + 106 + 110) / 3 = 106
But if the account uses a Last time rollup, the Q1 cell displays 110.
That is the March value, not the three-month average.
Both results can be produced by different reporting designs.
We need to confirm which measure Finance expects before using it in workforce calculations.
8. Understanding Cost of Workforce
The Cost of Workforce group provides the financial impact of the workforce plan.
A supply cube may bring together costs such as:
| Cost category | Business purpose |
| Salaries and Wages | Base salary and wage expenses |
| Benefits | Employer-provided benefits |
| Employer Paid Taxes | Employer payroll-related taxes |
| Stock Compensation | Share-based compensation expense |
| Severance Pay | Employee separation costs |
| Contingent Labor | Contractor and contingent workforce expenses |
| Talent Acquisition | Recruiting-related expenses |
These costs can originate from separate employee or requisition planning models.
For example, a modeled workforce sheet may calculate salary expense based on an employee’s compensation and effective dates.
A linked account can bring that cost into the Headcount Supply cube.
The cube then provides a consolidated view across the required planning dimensions.
Example: Monthly Workforce Cost
Assume a department has the following expenses.
| Cost component | Amount |
| Salaries | 500,000 |
| Benefits | 75,000 |
| Employer Taxes | 45,000 |
| Stock Compensation | 20,000 |
| Contingent Labor | 30,000 |
| Total Workforce Cost | 670,000 |
These are illustrative figures in one currency.
The total is the sum of the included workforce cost components.
We need to verify which costs belong in the total. Recruiting, severance and contingent labor may be included or excluded depending on the company’s workforce cost definition.
9. Periodic Costs versus Cumulative Headcount
Most workforce expenses represent activity during a period.
For example, January salary expense is the cost incurred in January.
February salary expense is a separate amount.
These costs normally use a Sum time rollup.
| Period | Salary Cost |
| January | 500,000 |
| February | 510,000 |
| March | 520,000 |
| Q1 | 1,530,000 |
Headcount balances behave differently.
For example, a quarterly ending headcount should normally reflect the ending balance of the last month rather than the sum of all three monthly balances.
This distinction becomes important when calculating financial ratios.
10. Calculating Cost per Headcount
Cost per Headcount helps Finance understand workforce expense relative to a selected headcount measure.
A common calculation is:
Cost per Headcount = Workforce Cost / Average Headcount
Suppose monthly workforce cost is 670,000 and average headcount is 100.
Cost per headcount is:
670,000 / 100 = 6,700
The result represents workforce cost per average headcount for that month.
What happens at quarterly level?
We need to check how both contributing accounts roll up.
For example, quarterly workforce cost may use Sum.
If Average Headcount uses Last, the quarterly ratio divides the total quarterly cost by the final month’s average headcount.
That is not necessarily the same as dividing by the average workforce population across the full quarter.
We should confirm the denominator and whether Finance expects a monthly, quarterly or annual cost-per-headcount measure.
11. Calculating Attrition Rate
Attrition rate measures employee departures relative to a defined workforce population.
One possible calculation is:
Attrition Rate = Departures / Ending Headcount
For example:
- Departures: 5
- Ending Headcount: 100
- Attrition Rate: 5%
This is a period-based ratio using ending headcount.
Many organizations instead use average headcount as the denominator.
For example:
Attrition Rate = Departures / Average Headcount
Neither definition should be assumed without checking the company’s workforce reporting policy.
We also need to define whether the calculation includes voluntary exits, involuntary exits, transfers and other movements.
Annualizing attrition
A monthly attrition rate is not automatically an annual attrition rate.
If Finance wants annualized attrition, we need a separate agreed calculation.
We do not multiply or annualize a rate without understanding the reporting period and business definition.
12. Why Use Cube Metric Accounts?
Workday Adaptive Planning supports Cube Metric accounts for measures such as ratios.
Cube Metrics calculate differently from regular Cube Calculated accounts when values roll up.
A Cube Metric recalculates its formula using the rolled-up contributing values.
For example, suppose two departments have:
| Department | Departures | Headcount |
| Finance | 2 | 40 |
| Operations | 6 | 120 |
| Total | 8 | 160 |
A metric using Departures divided by Headcount calculates:
8 / 160 = 5%
This provides the ratio for the combined workforce.
We do not simply add the department percentages.
This is an important reason to use metric accounts for appropriate workforce ratios.
However, the result still depends on the time and level rollup settings of the contributing accounts.
13. Understanding Assumptions and Flags
The supply cube may also contain supporting assumptions and existence indicators.
For example, a Beginning Balance Weight account may be used to control a weighted average.
A separate Exists flag may identify where a worker, position or other source record contributes data.
These accounts support the calculation structure rather than representing workforce expense themselves.
Why are existence indicators useful?
Suppose one department has workforce data while another has no relevant records for a particular planning intersection.
A calculation may need to distinguish between:
- An intersection containing valid zero values
- An intersection with no source data
These are not always the same.
A flag or condition can help control whether supporting calculations apply.
However, the existence indicator’s exact behavior depends on its source link and formula.
We verify these settings in the model rather than assuming every nonblank flag represents an active employee.
14. Headcount Supply and Headcount Targets
A supply model tells us what workforce is available or planned.
A target model tells us what workforce the organization wants to achieve.
These are related but different measures.
For example:
| Measure | Headcount |
| Demand | 120 |
| Supply | 108 |
| Deficit | -12 |
| Planned Target | 120 |
This example assumes Supply − Demand is the agreed surplus/deficit convention.
The supply model provides the workforce population.
The demand or target model provides the required workforce.
We can compare these values to identify workforce gaps.
But we must use consistent dimensions, periods and population definitions.
For example, a target expressed as full-time equivalent positions should not be compared directly with a supply count of individual workers unless the model applies the necessary conversion.
15. Configuring a Similar Headcount Supply Cube
When building this type of model, we follow a practical sequence.
Step 1: Identify the source models
Confirm where worker and requisition information is maintained.
Step 2: Define the workforce measures
Agree on Starting Headcount, Arrivals, Departures, Movements, Ending Headcount and Average Headcount.
Step 3: Create the cube account hierarchy
Organize workforce quantities, costs, statistics, assumptions and flags into logical account groups.
Step 4: Configure linked accounts
Connect the required modeled or cube source accounts.
Step 5: Review time rollups
Check which accounts need Sum, Last or Weighted Average.
Step 6: Configure metrics
Create the required workforce ratios using the correct contributing accounts.
Step 7: Validate dimensions
Confirm that departments, job profiles, locations and other planning dimensions match across sources.
Step 8: Reconcile results
Compare the cube values with the source workforce models at the same period, level and dimension intersections.
16. Common Issues in Headcount Supply Models
When reviewing an existing model, we look for the following problems.
| Issue | What we check |
| Starting headcount is incorrect | Source accounts, weight settings and time rollup |
| Arrivals or departures are missing | Source data, links, filters and period mapping |
| Movement does not reconcile | Sign conventions and movement definition |
| Ending headcount is incorrect | Source ending balance and population scope |
| Quarterly headcount looks inflated | Sum versus Last time rollup |
| Average headcount is unexpected | Calculation method and time rollup |
| Workforce cost is missing | Linked source accounts and mapping |
| Cost per headcount is incorrect | Cost numerator, headcount denominator and rollups |
| Attrition rate is incorrect | Departure definition and denominator |
| Missing values in the cube | Source data presence, link filters and dimensions |
We also review access to compensation information.
Workday documents that salary detail protection applies to supported general ledger, custom and modeled-sheet data, but cube sheets themselves do not provide the same salary-detail protection.
We therefore avoid exposing sensitive employee-level information through an unrestricted cube design.
17. Summary
A Headcount Supply cube brings together workforce balances, movements, costs and statistics.
Linked accounts allow us to reuse data from worker and requisition planning models.
Periodic accounts are useful for movements and expenses.
Cumulative accounts support workforce balances.
Metric accounts calculate ratios using the appropriate rolled-up values.
Supporting assumptions and flags can control calculation behavior.
The important part is ensuring that every account represents the intended business measure.
A correct monthly number is not enough if the quarterly, annual or parent-level result is wrong.
Conclusion
Headcount Supply is an important part of workforce planning in Workday Adaptive Planning.
It connects operational workforce information with financial planning.
We use it to understand workforce changes, review compensation costs and calculate measures such as attrition and cost per headcount.
When designing or troubleshooting the model, we review the source data, linked accounts, calculation logic, time rollups and planning dimensions together.
This helps Finance and HR work with consistent workforce numbers across detailed planning and management reporting.
