人工成本是企业在生产、经营和提供劳务活动的过程中使用劳动力而产生的直接和间接费用的总和,是企业成本核算的重要组成部分。分析人工成本对于促进企业提高人力资源配置效率、提升企业竞争力具有十分重要的意义。本文对上药医药(集团)有限公司(下文简称为上药集团)的人工成本 Labor costs are the sum of direct and indirect costs incurred by enterprises in using labor force in the process of producing, managing and providing labor services. They are an important part of enterprise cost accounting. Analyzing labor costs is of great importance to promote enterprises to improve the efficiency of human resources allocation and enhance the competitiveness of enterprises. This article on the medicine (Group) Co., Ltd. (hereinafter referred to as the Shanghai Pharmaceutical Group) labor costs