發(fā)布時(shí)間：2018-07-21 09:36

【摘要】：在我國(guó)，長(zhǎng)期以來(lái)一直受傳統(tǒng)的所有制和經(jīng)濟(jì)體制影響，嚴(yán)重缺乏人工成本管理意識(shí)和觀(guān)念，致使大多數(shù)企業(yè)從產(chǎn)品質(zhì)量到生產(chǎn)效率都處于粗放經(jīng)營(yíng)管理的局面，這其中以國(guó)有及國(guó)有控股企業(yè)為甚。隨著改革的不斷推進(jìn)，以及市場(chǎng)競(jìng)爭(zhēng)機(jī)制的不斷完善，競(jìng)爭(zhēng)已經(jīng)延伸到了企業(yè)的經(jīng)營(yíng)管理的方方面面，并逐漸向著細(xì)節(jié)化發(fā)展。在這種大背景下，提高企業(yè)人工成本管理水平是經(jīng)濟(jì)社會(huì)發(fā)展的客觀(guān)要求；就企業(yè)自身來(lái)說(shuō)，要在現(xiàn)代市場(chǎng)競(jìng)爭(zhēng)下生存發(fā)展需要不斷地改進(jìn)技術(shù)能力、不斷提升管理水平……以最小的成本付出搏得最大的利潤(rùn)收益,因而，企業(yè)自身加強(qiáng)人工成本管理的要求也日益強(qiáng)烈。但是不可否定的是，我國(guó)企業(yè)的人工成本管理的內(nèi)容和方法已經(jīng)落后于經(jīng)濟(jì)社會(huì)和市場(chǎng)的要求，企業(yè)成本管理的主要精力一般都放在產(chǎn)品的物耗成本的降低上，，對(duì)人工成本管控尚未形成較為完備的方法，還大有提升的空間。具體到國(guó)有企業(yè)，由于我國(guó)的經(jīng)濟(jì)體制以及國(guó)有企業(yè)在經(jīng)濟(jì)體系中所占據(jù)的主導(dǎo)地位決定了人工成本支出的剛性特點(diǎn)，就需要我們有針對(duì)性地研究適合我國(guó)國(guó)情和經(jīng)濟(jì)特點(diǎn)的人工成本管控模式。 本文從人工成本管理的概念入手，評(píng)析了當(dāng)前人工成本管理的基本理論及方法研究。通過(guò)總結(jié)分析W公司近年來(lái)的人工成本管理狀況，查找其存在的主要問(wèn)題。以此為切入點(diǎn)，對(duì)W公司進(jìn)行從公司競(jìng)爭(zhēng)戰(zhàn)略以及人工成本支出策略選擇到構(gòu)建PDCA循環(huán)式人工成本水平管理控制體系再到企業(yè)規(guī)范人工成本管理的制度化建設(shè)的全方位的人工成本管理改進(jìn)。由此,對(duì)企業(yè)人工成本管理改進(jìn)和完善提出了科學(xué)可行的思路和方法。通過(guò)本文的研究不僅對(duì)企業(yè)自身人工成本管理的提升具有積極作用，同時(shí)，也對(duì)其他企業(yè)在人工成本管理方面具有借鑒意義。
[Abstract]:In our country, because of the traditional ownership and economic system for a long time, there is a serious lack of consciousness and concept of labor cost management. As a result, most enterprises are in a situation of extensive management from product quality to production efficiency. Among them, state-owned and state-controlled enterprises are the most important. With the development of the reform and the perfection of the market competition mechanism, the competition has been extended to all aspects of the management of the enterprise, and gradually to the development of detail. Under this background, it is an objective requirement of economic and social development to improve the level of labor cost management in enterprises, and to survive and develop under the modern market competition, enterprises need to improve their technical ability and management level constantly. With the lowest cost and the greatest profit, the enterprise needs to strengthen the labor cost management day by day. However, it is undeniable that the contents and methods of labor cost management in Chinese enterprises have lagged behind the requirements of economic, social and market, and the main energy of enterprise cost management is generally on the reduction of the cost of material consumption of products. Control of labor costs has not yet formed a more complete method, there is much room for improvement. Specifically for state-owned enterprises, because of the economic system in China and the dominant position of state-owned enterprises in the economic system, the rigid characteristics of labor cost expenditure are determined. It is necessary for us to study the labor cost control model which is suitable for our country's national conditions and economic characteristics. Starting with the concept of labor cost management, this paper analyzes the basic theories and methods of labor cost management. Through summing up and analyzing the situation of labor cost management in W Company in recent years, we find out the main problems existing in it. As a starting point, From the selection of competitive strategy and labor cost expenditure strategy to the construction of PDCA circulating labor cost level management control system and then to the institutionalization of standardized labor cost management in W Company, the improvement of labor cost management is carried out in all directions. Therefore, the scientific and feasible ideas and methods for the improvement and perfection of enterprise labor cost management are put forward. The research in this paper not only has a positive effect on the promotion of enterprise's own labor cost management, but also has reference significance to other enterprises in the aspect of labor cost management.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F272.92

【參考文獻(xiàn)】

相關(guān)期刊論文 前9條

1 張成保,趙翠俠;試探人力資源價(jià)值與價(jià)格的計(jì)量[J];安徽大學(xué)學(xué)報(bào);2003年01期

2 呂建珍;宋麗;步淑段;;央企人工成本投資分析評(píng)價(jià)——以某油田分公司為例[J];財(cái)會(huì)月刊;2012年05期

3 王虎剛;;企業(yè)人工成本管理和控制方法探析[J];石油化工管理干部學(xué)院學(xué)報(bào);2009年04期

4 左宏;;國(guó)有企業(yè)工資總額確定方法的改革思路[J];經(jīng)濟(jì)研究參考;2008年70期

5 張效科;;企業(yè)人工成本分析與控制方法研究[J];會(huì)計(jì)之友(上旬刊);2009年06期

6 韓忠春;人力資源價(jià)值的計(jì)量方法的分析與計(jì)算[J];科技與管理;2004年03期

7 狄煌;企業(yè)人工成本控制的兩大目標(biāo)利潤(rùn)和職工收入[J];中國(guó)勞動(dòng)科學(xué);1994年07期

8 郭朝暉;郭云邦;;企業(yè)人工成本的量化分析與控制策略探析[J];現(xiàn)代商貿(mào)工業(yè);2009年04期

9 王蕾;;企業(yè)人工成本控制對(duì)策研究[J];中國(guó)集體經(jīng)濟(jì);2010年22期

相關(guān)重要報(bào)紙文章 前1條

1 勞動(dòng)和社會(huì)保障部勞動(dòng)工資研究所 狄煌;[N];經(jīng)濟(jì)參考報(bào);2004年

相關(guān)碩士學(xué)位論文 前2條

1 黃凌;人工成本理論改進(jìn)研究及實(shí)踐探析[D];華北電力大學(xué)（北京）;2006年

2 王爽;H集團(tuán)公司人工成本管理研究[D];南京理工大學(xué);2010年

本文編號(hào)：2135101