本文選題：人工成本 + 經(jīng)濟(jì)人　； 參考：《湖南大學(xué)》2014年碩士論文

【摘要】：人工成本是企業(yè)在生產(chǎn)、經(jīng)營(yíng)和提供勞務(wù)中因使用勞動(dòng)力而支付的所有直接費(fèi)用和間接費(fèi)用的總和，是企業(yè)總成本的重要組成部分。人工成本管理對(duì)企業(yè)的發(fā)展至關(guān)重要。如何加強(qiáng)企業(yè)的人工成本管理，降低企業(yè)的運(yùn)營(yíng)成本，提高企業(yè)的競(jìng)爭(zhēng)力，是企業(yè)成本管理的核心內(nèi)容之一。 本文在研究相關(guān)文獻(xiàn)的基礎(chǔ)上，總結(jié)了企業(yè)人工成本管理的基本理論，并以此為指導(dǎo)，結(jié)合華磊光電公司的治理結(jié)構(gòu)、薪酬特點(diǎn)等，較系統(tǒng)地分析了華磊光電公司人工成本管理的現(xiàn)狀。本文通過對(duì)華磊光電公司幾個(gè)主要人工成本指標(biāo)的縱向分析和橫向?qū)Ρ龋�，得出該公司人工成本的增長(zhǎng)趨勢(shì)以及與同行業(yè)大型成熟企業(yè)人工成本管理的差距，如人均人工成本支出水平偏高,人工成本結(jié)構(gòu)不合理,人工成本效能較低。產(chǎn)生這些問題的主要原因在于：人工成本管理意識(shí)薄弱；人工成本管理體系設(shè)計(jì)不完善；缺乏科學(xué)的人工成本預(yù)算管理方法；員工薪酬激勵(lì)不合理。為解決這些問題，本文提出了針對(duì)性對(duì)策和建議：加強(qiáng)人工成本管理的宣傳；構(gòu)建靈活的人工成本管理體制；完善人工成本預(yù)算控制；充分發(fā)揮工資激勵(lì)作用,優(yōu)化薪酬激勵(lì)機(jī)制。
[Abstract]:The labor cost is the sum of all the direct and indirect costs paid by the enterprise in the production, operation and supply of labor services because of the use of labor force, and is an important part of the total cost of the enterprise. Labor cost management is very important to the development of enterprises. How to strengthen the labor cost management, reduce the operating cost and improve the competitiveness of the enterprise is one of the core contents of the enterprise cost management. Based on the study of relevant literature, this paper summarizes the basic theory of enterprise labor cost management, and takes it as a guide, combining with the governance structure, salary characteristics, etc. The present situation of labor cost management in Huarei Optoelectronic Company is systematically analyzed. Based on the longitudinal analysis and horizontal comparison of several main labor cost indexes of Huarei photoelectric Company, this paper draws the conclusion that the increase trend of labor cost and the gap between this company and large mature enterprises in the same industry. For example, the per capita labor cost expenditure level is on the high side, the labor cost structure is unreasonable, and the labor cost efficiency is low. The main reasons for these problems are: weak consciousness of labor cost management; imperfect design of labor cost management system; lack of scientific methods of labor cost budget management; unreasonable salary incentive. In order to solve these problems, this paper puts forward some countermeasures and suggestions: to strengthen the propaganda of labor cost management, to construct a flexible labor cost management system, to perfect the budget control of labor cost, to give full play to the role of wage incentive, Optimize the salary incentive mechanism.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.6;F406.7

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