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作为企业成本的重要组成因素,对人工成本的管理已经成为企业竞争的手段之一。本文对国有企业人工成本管理的问题和不足进行了详细分析,并提出了相应的对策和解决措施。一、人工成本理论概述(一)人工成本定义人工成本是指企业在一定时期内,在生产、经营和提供劳务活动中因使用劳动力而支付的所有直接费用和间接费用的总和。主要包括职工工资总
As an important component of enterprise costs, the management of labor costs has become one of the means of competition. This paper analyzes the problems and deficiencies of labor cost management in state-owned enterprises in detail and puts forward corresponding countermeasures and solutions. I. Overview of Labor Cost Theory 1. Labor Cost Definition Labor cost refers to the sum of all direct costs and indirect costs that an enterprise pays for its use of labor in the production, operation and rendering of labor services over a certain period of time. Mainly include the total wages of workers