The HR module is basically for company employee data. With this module you can have many insights into the number of employees, type of employees, average salary, attrition rate, commissions of employees working in different divisions of any organisation.
Headcount report can also show more details like how many of the employees are permanent and how many are on contract and what are there functional category – e.g. do they belong to R&D or IT?
You can also analyze region wise employee information like which are the best cost and the high cost countries in terms of employee wages.
SAP offers a range of business content queries with full data flow objects. This can be utilized if we have a proper ECC system in place for HR module.
Even if the source data is scattered and is not properly employed in an ECC system as in flat files, we can utilize the business content to a certain extent by creating custom data flow objects having standard business content as a template, this holds true for any module.
Here is the link which gives more information about the HR business content from SAP-