当前在社会主义市场经济运行中 ,企业作为利益的主体 ,其经营以市场为依托 ,以利润最大化为目的 ,企业成本高低、盈利水平如何是生存和发展的关键。人工成本就是其中不可忽视的一部分 ,如何搞好其管理是新时期需要认真研究的重要课题。一、人工成本管理的内涵及现状人工成本又 At present, in the operation of socialist market economy, as the main body of interests, enterprises rely on the market for the purpose of maximizing profits, and the key to survival and development lies in the cost of enterprises and the level of profitability. Labor cost is one of the most important parts of which we can not neglect. How to improve its management is an important issue to be seriously studied in the new era. First, the connotation and status quo of labor cost management Labor costs in turn