企业人工成本统计存在的问题及对策研究
企业人工成本统计存在的问题及对策研究
摘 要
人工成本管理是企业经营管理的一种技术手段，是人力资源管理的一项重要内容，是企业整体资源投入产出系统的一个重要组成部分。通过研究发现，虽然我国人口众多，劳动力低廉，但其劳动使用率低下、人工成本的投入产出效率不高。这不仅影响了企业的市场竞争力，而且制约着产业升级。本文首先通过宏观经济管理、产业发展、消费政策等方面说明了人工成本统计的重大意义。然后对人工成本的基本概念及构成进行了详细阐述指出了人工成本统计的任务是要准确、及时、全面地反映人工成本变动情况，为企业制定发展规划提供依据；需开展人工成本的分析和预测及时反映人工成本的变动情况，从而反映企业竞争的强弱。然后通过对我国人工成本变动分析指出了我国企业人工成本统计分别在列支状况、思想认识、工资机制等方面存在的主要问题。在此基础上针对我国企业现状进一步提出了人工成本治理的改进思路。
关键词：人工成本；人工成本统计；人工成本分析；弹性控制
Abstract
The labor cost management is one kind of technological way of enterprise management and operation, it’s an important item content of human resources management, it’s the important component of enterprise overall resources investment and output system. Through research and discover that, although our country has large population, and labor force is cheap, but labor utilization rate is low, labor cost input and output rate isn’t high. Not only it has affected enterprise's market competitiveness, but also restricted industrial upgrading. We firstly through Macroeconomic management, industrial development, expense policy and so aspects to explain the great significance of labor cost statistics. And elaborate labor cost's basic concept and the constitution in detail to point out the labor cost statistics' duty is accurately, promptly, roundly reflect the labor cost change situation; provide the basis of the enterprise’s development and project. It needs to develop the analysis and the forecast of labor cost and reflect the change of labor cost, thus reflect enterprise competition is strong or weak. Then through our country labor cost variation analysis point out to country Enterprise labor cost statistics separately at the Shall be allocated situation, Ideological understanding and the wage mechanism and so on condition have main problems. Based on those situations, on our country Enterprise’s present situation to further and raise the labor cost management and improvement suggestion.
Key Words:Labor costs; labor cost statistics; labor cost analysis; flexible control
*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】
