随着社会经济的发展,劳动力的廉价问题成为了经济增长的重要因素。在新形势下,面对着“民工荒”问题的出现,企业应当将观念进行转变,将对人力资源成本的控制,从员工的工资成本上转移到劳动生产率上来。“民工荒”使企业给员工提供的工资、工作条件、福利条件都有一定的提高,这就使其成本提高。在本文中主要从影响人力资源成本各方面因素进行分析,并找到解决措施。 With the social and economic development, the issue of cheap labor has become an important factor in economic growth. Under the new situation, in the face of the emergence of the problem of “shortage of migrant workers,” enterprises should change their concepts and shift the control over the cost of human resources from the wage cost of their employees to the productivity of labor. “Shortage of migrant workers,” so that enterprises provide employees with wages, working conditions, welfare conditions have increased to some extent, which makes its cost increases. In this paper, mainly from the impact of human resources cost factors in all aspects of analysis and find solutions.