J公司人工成本管理研究
發(fā)布時間：2018-09-12 17:41
【摘要】：隨著國民經濟的發(fā)展和人口老齡化的演進,我國企業(yè),尤其是勞動密集型的制造業(yè)企業(yè),面臨著越發(fā)嚴峻的人工成本上漲形勢。探索契合經營實際的勞動密集型企業(yè)人工成本管理長效機制,化解人工成本上漲帶來的經營風險,是經營者迫切需要解決的難題。 本文在回顧人工成本管理相關文獻、理論的基礎上,以勞動密集型制造業(yè)企業(yè)J公司作為研究對象,從產業(yè)特性、地域特征、管理模式三個方面重點剖析J公司經營特點對人工成本的影響；在實地調查的基礎上,總結J公司人工成本管理的現狀,發(fā)現其人工成本管理中存在制度體系不健全、用工規(guī)模和結構管理不到位、產線員工流動性大、人工成本趨勢管理不到位等問題,進而較深入地分析上述問題的成因,并根據人性假設理論、組織設計理論、人力資本理論和集成化成本管理理論等基礎理論,結合J公司的經營特點,提出改進J公司人工成本管理的對策：(1)健全人工成本管理制度及集成化成本管理體系；(2)優(yōu)化組織結構及管理流程；(3)實施激勵及福利改善計劃；(4)推進生產轉型升級及自動化。
[Abstract]:With the development of the national economy and the aging of the population, Chinese enterprises, especially the labor-intensive manufacturing enterprises, are facing an increasingly severe situation of rising labor costs. It is an urgent problem for operators to explore the long-term mechanism of labor cost management in labor-intensive enterprises and to resolve the operating risks brought about by the increase of labor costs. On the basis of reviewing the related literatures and theories of labor cost management, this paper takes J Company, a labor-intensive manufacturing enterprise, as the research object, from the characteristics of industry and region. On the basis of field investigation, this paper summarizes the present situation of J Company's labor cost management, and finds that the system is not perfect in J company's labor cost management. The employment scale and structure management is not in place, the production line staff mobility is large, the labor cost trend management is not in place, and the causes of the above problems are analyzed deeply, and according to the theory of human nature hypothesis, the organization design theory, Human capital theory, integrated cost management theory and other basic theories, combined with J company's management characteristics, put forward some countermeasures to improve J company's labor cost management: (1) perfect labor cost management system and integrated cost management system; (2) optimize organizational structure and management process; (3) implement incentive and welfare improvement plan; (4) promote production transformation, upgrading and automation.
【學位授予單位】：湖南師范大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F272.92;F275
本文編號：2239768
[Abstract]:With the development of the national economy and the aging of the population, Chinese enterprises, especially the labor-intensive manufacturing enterprises, are facing an increasingly severe situation of rising labor costs. It is an urgent problem for operators to explore the long-term mechanism of labor cost management in labor-intensive enterprises and to resolve the operating risks brought about by the increase of labor costs. On the basis of reviewing the related literatures and theories of labor cost management, this paper takes J Company, a labor-intensive manufacturing enterprise, as the research object, from the characteristics of industry and region. On the basis of field investigation, this paper summarizes the present situation of J Company's labor cost management, and finds that the system is not perfect in J company's labor cost management. The employment scale and structure management is not in place, the production line staff mobility is large, the labor cost trend management is not in place, and the causes of the above problems are analyzed deeply, and according to the theory of human nature hypothesis, the organization design theory, Human capital theory, integrated cost management theory and other basic theories, combined with J company's management characteristics, put forward some countermeasures to improve J company's labor cost management: (1) perfect labor cost management system and integrated cost management system; (2) optimize organizational structure and management process; (3) implement incentive and welfare improvement plan; (4) promote production transformation, upgrading and automation.
【學位授予單位】：湖南師范大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F272.92;F275
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