【摘要】：在我國，長期以來一直受傳統(tǒng)的所有制和經(jīng)濟體制影響，嚴重缺乏人工成本管理意識和觀念，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)營管理的局面，這其中以國有及國有控股企業(yè)為甚。隨著改革的不斷推進，以及市場競爭機制的不斷完善，競爭已經(jīng)延伸到了企業(yè)的經(jīng)營管理的方方面面，并逐漸向著細節(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)濟社會發(fā)展的客觀要求；就企業(yè)自身來說，要在現(xiàn)代市場競爭下生存發(fā)展需要不斷地改進技術能力、不斷提升管理水平……以最小的成本付出搏得最大的利潤收益,因而，企業(yè)自身加強人工成本管理的要求也日益強烈。但是不可否定的是，我國企業(yè)的人工成本管理的內(nèi)容和方法已經(jīng)落后于經(jīng)濟社會和市場的要求，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。具體到國有企業(yè)，由于我國的經(jīng)濟體制以及國有企業(yè)在經(jīng)濟體系中所占據(jù)的主導地位決定了人工成本支出的剛性特點，就需要我們有針對性地研究適合我國國情和經(jīng)濟特點的人工成本管控模式。 本文從人工成本管理的概念入手，評析了當前人工成本管理的基本理論及方法研究。通過總結分析W公司近年來的人工成本管理狀況，查找其存在的主要問題。以此為切入點，對W公司進行從公司競爭戰(zhàn)略以及人工成本支出策略選擇到構建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的全方位的人工成本管理改進。由此,對企業(yè)人工成本管理改進和完善提出了科學可行的思路和方法。通過本文的研究不僅對企業(yè)自身人工成本管理的提升具有積極作用，同時，也對其他企業(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.
【學位授予單位】：河北大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F272.92

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