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企业人工成本主要是企业生产经营活动构建的过程中,将劳动者所发生的全部费用进行管理的项目,通过对人工成本的统计、分析可以实现企业人工成本的合理控制。在人工成本分析的过程中,应该合理分析工资增长与企业效益之间的关系,构建良性化的人工成本约束机制。文章将人工成本作为研究的重点,对人工成本、人工成本预算两方面阐述了人工成本管理过程,并提出优化企业人工成本的有效途径,为探索人工成本科学管理进行了有益的尝试。
The labor cost of an enterprise is mainly a project that manages all the expenses incurred by laborers in the process of building its production and business activities. Through the statistics and analysis of labor costs, it can realize the reasonable control over the labor costs of the enterprise. In the process of labor cost analysis, the relationship between wage increase and enterprise benefit should be rationally analyzed to establish a benign labor cost constraint mechanism. The article takes the labor cost as the research focus, elaborates the labor cost management process on the two aspects of the labor cost and the labor cost estimate, and puts forward the effective way to optimize the labor cost of the enterprise, which makes a beneficial attempt to explore the scientific management of the labor cost.