People are the ones who are crucial for the success of today`s organizations. The basic task facing modern organizations is to strive to attract and retain the best people. In order to achieve the company's goals, a well-organized human resources department is needed. The human resources department is of the greatest importance to the company, because the quality functioning of the human resources department and all the activities it performs strictly affect the operations of other departments within the company. This paper will present all the activities carried out by the human resources department and the importance it represents. The management of the human resources department will be analized in the Maestral hotels as an example of a large company and the Lero hotel as an example of a small company. The comparative method between the two companies will be implemented and the differences in the business of the human resources department in companies will be pointed out. It will be acknowledged how much the operations of the human resources department are aligned with the principles of theory.