The objective of the dissertation "Planning of Human Resources" is the development of a functional design for a decision support system (DSS) for strategic manpower planning purposes. Utilizing the DSS manpower related goals and actions for decision processes in the context of strategic corporate management can be mapped computer based. This is aimed at the enhancement of a comprehensive and systematic consideration of quantitative and particularly of qualitative human resource related aspects in strategic corporate management processes. "What are the right human resources related goals and actions in order to achieve the best possible workforce structure in terms of business success?" This is the decision problem which to solve the DSS is aimed at. The concept for the DSS determines which variables have to be considered in order to solve the decision problem and how different planning alternatives can be simulated. Through the development of systematization schemes and the outlining of examples the concept demonstrates how both quantitative and qualitative manpower variables can be incorporated in the DSS. In addition, the concept illustrates approaches on how to link the manpower variables with superordinate, business success related variables such as profit or revenues. Last but not least the concept contains a design for the incorporation of costs and benefits of manpower related actions. Prior to the secluding evaluation of the concept and the identification of further development opportunities and possibilities a detailed concept for a prototype of the DSS is outlined. This outline contains on a detailed level the determination of the variables, operations, data input and output options, as well as a detailed description of a cost reduction case study. In the case study two alternative action bundles are opposed that could be seized as a reaction to a 20 percent reduction goal for personnel costs. The simulation of the two alternatives in the prototype indicates that in certain constellations it is economically advantageous not to strive for the achievement of the full cost reduction. In the case study the more advantageous action bundle over-compensates a failure in achieving the full cost reduction by a significant increase in revenues. This higher increase in revenues is traced back to a more adequate qualification structure than in the other action bundle which strives for the full cost reduction.