一、进行人工成本管理的作用人工成本是指企业在生产经营和提供劳务过程中直接或间接用于劳动者的全部费用。１９９４年，我国劳动部和国家统计局联合制定的劳动统计指标将人工成本的范围确定为：职工工资总额、福利费、保险费、职工教育经费、职工住房费用和其他人工成本等。? First, the role of labor cost management Labor costs refer to the total cost of an enterprise directly or indirectly employed by workers in the process of production and operation and the provision of labor services. In 1994, the labor statistics index jointly formulated by the Ministry of Labor and the National Bureau of Statistics of China identified the scope of labor costs as the total amount of staff wages, welfare expenses, insurance premiums, employee education expenses, employee housing expenses and other labor costs. ?