A local entrepreneur in the KZN area has been working in the beer industry for the last 15 years and he decided to launch his own beer brewing facility. He compiled a business plan which he presented to the financial institution for funding. After listening careful at the meeting, the investing partner was curious about how the entrepreneur will manage his labour and requested a document explaining his human resource cycle. He approaches you as the auditing expert to assist him in compiling the document. 

Propose what the key functional aspects should include and propose a solution for the entrepreneur and for of them.