For an optimal financial plan, all elements will have to be taken into consideration that are influencing it. HR's activity is one of them.

Payroll costs are significant part of a company's expenses. They have to be treated with high priority, as it is a contribution to success.

Salaries are a cost for the company, thus the payroll data has to be shown in the business plan as a cost element.

There are several costs that are taken into consideration when a company is evaluated. Payroll in Mergers and Acquisitions is one of them.