企业人力资源管理成本控制研究

发布时间：2018-01-22 07:50

本文关键词： 人力资源管理成本成本收益分析控制体系弹性控制模型对策　出处：《青岛科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：伴随着以知识为基础的经济发展,经济和社会发展已经不仅仅是对自然资源的依赖,更多的是对知识资源的依赖,多变且复杂的环境要求企业必须重视人的作用。同样,现代企业资本投入已经不仅仅局限在其对固定资产的投资,对员工招聘、培训、激励、离职及生活保障方面都要投入较高资金。因此,如何科学有效的控制这些成本,提高企业人力资源管理成本的可控性,是企业急需解决的难题。基于这些热点,本文将管理中的弹性理论和控制理论应用到企业的人力资源成本管理中,建立了弹性控制模型,并通过模型评价与应用,提出了提高人力资源管理成本可控性的对策和建议。文章首先是对企业人力资源管理成本进行界定和分析,在综合前人研究的基础上,确定了人力资源管理成本由取得、开发、使用、保障和离职成本构成。通过统计方法,科学计量分析企业的人力资源管理成本。其次,根据对企业人力资源管理成本控制构成分析和对文献的整理,编制企业人力资源管理成本控制影响因素调查问卷,对每个影响因素的重要程度进行衡量,提取了影响企业人力资源管理成本控制的基本要素37个,用德尔菲法最终获取影响企业人力资源管理成本控制的关键因素28个。再次,将上述28个关键因素设立成可以衡量的指标,最终构建了企业人力资源管理成本控制评价指标体系,并用层次分析法计算出各级指标的权重。构建了人力资源管理成本控制体系,用数学建模的方法建立了弹性控制模型。最后,选取A集团对力资源管理成本控制模型的应用进行评价分析,根据模型具体应用结果,应用控制理论,从建立人力资源管理成本弹性控制模型、重视人的作用、人力资源科学管理控制系统等角度,对提高人力资源管理成本可控性提出对策和意见。
[Abstract]:Along with the knowledge-based economy development, economic and social development is not only dependent on natural resources, is more dependent on knowledge resources, changing and complex environment requires that enterprises must pay attention to the role of people. Also, the modern enterprise capital investment has not only limited in the investment of fixed assets, the staff recruitment, training, incentive, respect and protection of life will leave the higher investment funds. Therefore, how to control the cost effectively and scientifically and improve the controllability of enterprise human resource management costs, enterprises need to solve the problem. Based on these hot spots, the management of the elastic theory and control theory applied to the human resource cost management of enterprises, establish a flexible control model, and through the evaluation model and application, put forward to improve the management of human resources cost control countermeasures and suggestions.
The first part of this article defines the enterprise human resources management and cost analysis, on the basis of previous studies, to determine the cost of human resource management by the acquisition, development, use, protection and turnover cost. Through statistical methods, scientific quantitative analysis cost of enterprise human resource management.
Secondly, according to the analysis and the literature on human resource management of enterprise cost control, influence factors questionnaire of human resource management for enterprise cost control, to measure the importance of each factor, to extract the basic factors which affect the control of enterprise human resources management cost 37, Delphy Fa finally get the key factors affecting the control of enterprises the cost of human resource management 28.
Again, the 28 key factors to establish measurable indicators, finally constructs the evaluation index system of enterprise human resource management and cost control, and calculate the weight of each index by AHP. The construction cost control of human resources management system, using the method of mathematical modeling of elastic control model is established.
Finally, select the A group on Application of control model of resource management cost evaluation analysis model according to the specific application results, application of control theory, from the establishment of human resource management cost control model of elastic, pay attention to the role of human resources management and control system, to improve the management of human resources cost control countermeasures and advice.

【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F272.92

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