基于创新战略的龙新化工公司人工成本控制模式研究

发布时间：2018-04-08 20:50

本文选题：人工成本　切入点：创新战略　出处：《哈尔滨理工大学》2017年硕士论文

【摘要】：企业是市场经济的主体,它的生存和发展要依靠自身的竞争能力。为增强竞争能力,企业应制定经营战略,并按企业的经营战略和自身具体情况制管理控制目标,从而保证企业战略目标的实现,获得竞争优势并实现企业价值最大化。企业人工成本控制是管理控制系统的重要组成部分,因此人工成本控制的模式取决于其公司战略。企业应基于企业战略进行人工成本控制,即保证企业人工成本效益最大化,又与企业战略目标一致,保证企业战略目标的最终实现。本文以龙新化工公司人工成本控制为研究对象,对公司基于创新战略的人工成本控制模式展开深入研究。界定了人工成本过程控制的内涵,明确了人工成本的预测、执行和成本核算等内容。在对龙新化工公司人工成本控制现状与创新战略分析的基础上,构建了人工成本控制的“过程控制+预警监控”模式:总结提炼出构建该公司人工成本模式的“人工成本控制为创新战略服务”的总体思路和基本框架,以及“战略导向、成本效益、竞争和激励”的原则。对公司人工成本数据运用非线性回归分析法预测龙新化工公司人工成本的最优区间,并运用层次分析和综合评价法构建了基于创新战略的该公司人工成本控制预警模型。为保证企业人工成本控制模式的有效实施,建立基于创新战略的人工成本控制的保障运行体系,包括组织体系、管理制度、预警反应体系和招聘培训体系。模型构建与运用将为该公司实施创新型战略提供人力资源管理方面的技术支持。
[Abstract]:Enterprise is the main body of market economy, its survival and development must rely on its own competitive ability.In order to enhance the competitive ability, the enterprise should formulate the management strategy, and manage and control the target according to the enterprise's management strategy and its own specific situation, so as to ensure the realization of the enterprise's strategic goal, obtain the competitive advantage and realize the maximization of the enterprise's value.Enterprise labor cost control is an important part of management control system, so the mode of labor cost control depends on its company strategy.The enterprise should carry on the labor cost control based on the enterprise strategy, namely guarantees the enterprise manpower cost benefit maximization, and the enterprise strategic goal is consistent, guarantees the enterprise strategic goal the ultimate realization.This paper takes the labor cost control of Longxin Chemical Company as the research object and deeply studies the labor cost control mode based on the innovation strategy.The connotation of labor cost process control is defined, and the prediction, execution and cost accounting of labor cost are defined.Based on the analysis of the current situation of labor cost control and innovation strategy of Longxin Chemical Company,This paper constructs the "process control early warning monitoring" mode of labor cost control: summarizes the general idea and basic framework of "labor cost control for innovative strategy service", and "strategic direction", which is used to construct the labor cost model of the company.The principle of cost-effectiveness, competition and incentives.This paper uses nonlinear regression analysis to predict the optimal interval of labor cost of Longxin Chemical Company, and constructs an early warning model of labor cost control based on innovative strategy by using AHP and comprehensive evaluation method.In order to ensure the effective implementation of the labor cost control model of enterprises, the guarantee and operation system of labor cost control based on innovative strategy is established, including organization system, management system, early warning response system and recruitment and training system.The model construction and application will provide the technical support of human resource management for the company to implement innovative strategy.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F272.92;F406.72

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