国有企业人力资源成本管理研究

发布时间：2018-01-02 17:14

本文关键词：国有企业人力资源成本管理研究　出处：《山东大学》2009年硕士论文　论文类型：学位论文

【摘要】： 著名的管理学家彼得·德鲁克提出“人力资源”概念半个多世纪后的今天,人力资源作为社会全面发展的重要稀缺资源已经取得了广泛认同,“以人为本”的思想已经被人们所普遍接受,人们已经从物质资源的开发转而面向人力资源的开发。人力资源的开发已经成为企业的第一战略,为企业发展提供着不竭的动力,是企业的生命源泉。人力资源作为企业中最活跃最积极的要素,企业只有通过它才能发挥其所拥有的自然资源、资本资源、信息资源等其他资源的最大效能。人力资源在引进、开发、配置、使用、管理、维护和发展过程中会不可避免的产生成本。国有企业目前对这些成本还没有形成科学化体系化的管理制度和管理方法。如果这些成本支出得不到有效控制,国有企业的人力资源不但起不到整合和优化其他资源的作用,反而会对这些资源造成严重的挤占和浪费,企业的目标也就不能顺利实现。本文共分为六个部分,首先介绍本文选题的意义和背景,研究内容和框架:第二部分为绪论,对国有企业人力资源成本管理的相关概念进行解释,界定国有企业人力资源成本管理的基本概念,介绍人力资源成本管理的理论基础—人力资本理论和人力资源会计理论,介绍国有企业人力资源成本管理的内容和意义;第三部分,对国有企业人力资源成本管理现状进行分析,总结国有企业人力资源管理内容和特点,回顾国有企业人力资源成本管理的改革和不足;第四部分,总结和提出国有企业人力资源成本管理的对策;第五部分,通过对中石化胜利油田下属某钻井公司的人力资源成本进行量化管理,演示国有企业人力资源成本管理的的具体方法;最后,总结本文的研究成果和不足。
[Abstract]:Peter Drucker , a famous management scientist , put forward the concept of " human resources " . Today , human resources has been widely accepted as an important scarce resource for the overall development of society . People - oriented thought has been widely accepted . People - oriented thought has been widely accepted , and people have shifted from the development of material resources to the development of human resources . The development of human resources has become the first strategy of enterprises . Human resources , as the most active and most active elements in the enterprise , can only exert the maximum efficiency of other resources such as natural resources , capital resources and information resources possessed by the enterprise . The human resources can inevitably produce cost in the process of introducing , developing , configuring , using , managing , maintaining and developing . The state - owned enterprises have not formed a scientific and systematic management system and management method for these costs . In the event that these costs are not effectively controlled , the human resources of the state - owned enterprises can not only fail to integrate and optimize other resources , but instead can cause serious crowding and waste to these resources , and the enterprise ' s objectives cannot be realized successfully . This paper is divided into six parts . Firstly , it introduces the meaning and background , the contents and the framework of this paper . The second part is the introduction , explains the concept of human resource cost management in state - owned enterprises , and introduces the contents and significance of human resource cost management in state - owned enterprises .

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F272;F275

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