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实施人力资源成本管理最直接的目的是提高企业效益,通过对人力资源成本的预测、决策、预算和控制等管理,可以降低人力资源成本,提高人力资源的效益,这也符合企业“低成本”的战略目标。目前,在劳动合同法对劳动者的保护力度加大、劳动者薪资不断上调等因素影响下,依靠劳动力与资本制胜的企业面临着重大的挑战,也就是人工成本在不断上升。此时,仅仅依靠简单的总量核算与控制等措施,已经无法适应当前人力资源成本管理的需要。本文从企业人力资源成本管理的相关内容出发,分析了成本管理在人力资源管理的重要作用以及在实践中的具体应用。
The most direct purpose of human resources cost management is to improve the efficiency of enterprises. Through the management of the forecast, decision-making, budget and control of human resources costs, it can reduce the cost of human resources and improve the efficiency of human resources, which is also in line with the enterprise’s low cost "Strategic goal. At present, under the protection of laborers by labor contract law and the rising salary of laborers, the enterprises that rely on labor and capital to win are facing major challenges, that is, the labor costs are on the rise. At this point, relying solely on measures such as simple total amount accounting and control can no longer meet the current needs of human resource cost management. Based on the related content of enterprise human resource cost management, this paper analyzes the important role of cost management in human resource management and the concrete application in practice.