人工成本是一个企业在一定时期内,在生产经营活动中因使用劳动力直接或间接以货币或实物形式支付的所有费用。加强人工成本管理,是提高企业经济效益和增强企业市场竞争力的客观需要。笔者就此谈点看法。一、人工成本现状及管理中存在的主要问题一是人工成本管理基础薄弱,企业自我约束能力不 The labor cost is all the expenses that an enterprise pays in monetary or kind form directly or indirectly by using the labor force in the production and business activities for a certain period of time. Strengthening labor cost management is an objective need to improve the economic efficiency of enterprises and enhance their market competitiveness. I talk about this view. First, the status of labor costs and management of the main problems First, the basis of weak labor costs management, corporate self-restraint is not