S供电公司人工成本管理效率研究

发布时间：2018-05-15 22:30

  本文选题：人工成本 + 直觉模糊集　； 参考：《华北电力大学》2014年硕士论文

【摘要】：人工成本管理，是指企业对在生产经营活动中，，围绕劳动者所发生的全部费用进行界定、核算、支付、调整等一系列管理行为，是适应企业资本有机构成不断提高的趋势而产生和不断发展的。人工成本管理已成为国外企业管理中一个比较成熟的领域。而我国受长期计划经济的影响，企业人工费用列支制度不健全，界定范围不明晰，渠道过多过乱，给工资分配、工资管理带来许多困难和冲击。本文通过对人工成本指标的分析，建立了企业人工成本分析的控制体系，即从人工成本的增长状态进行弹性控制，从人工成本的水平状态进行比率控制；同时提出了加强企业人工成本控制的对策。本文研究的目的是要寻求企业人工成本控制有效途径，以保证利润和职工收入两大目标的实现。 本文根据国网S供电公司人工成本动态性的特点，结合本单位实际情况，采取适合自身特点、行之有效的人工成本过程控制，将企业人工成本管理由专业化管理向综合化管理转化，加强人工成本过程管理，通过分析人工成本三类指标：人工成本总量指标、人工成本结构指标、人工成本比率型指标，融合劳动用工管理、薪酬及相关费用管理，考虑整个公司经济活动中人工成本的水平、变动趋势与发展水平是否相适应等宏观调控要求，运用直觉模糊评价法对S供电公司进行人工成本的月度分析，对十个县公司进行分级，并提出相应的奖惩措施，对S供电公司的人工成本进行月度管理控制。六月份进行中期评价，对十个县公司进行分级，找出下属公司变动人工成本较大的原因，并对评价结果提出相应的奖惩措施。年度运用TOPSIS法对下属公司进行年度总排名，作为考核标准，提出相应奖惩措施。确保职工工资增长与企业效益状况相匹配，规范企业收入分配行为，找出人工成本优化的途径和措施，提高企业人工成本的投入效益，提升人工成本管理效率，促进企业科学发展。
[Abstract]:Labor cost management refers to a series of management actions, such as defining, accounting, paying, adjusting and so on, in the production and operation activities of the enterprise, which revolves around the total expenses incurred by the laborer. Is adapts to the enterprise capital organic constitution unceasingly enhances the tendency to produce and the unceasing development. Labor cost management has become a mature field in foreign enterprise management. However, under the influence of the long-term planned economy, the enterprise labor expense system is not perfect, the definition of the scope is not clear, the channels are too much chaos, to the wage distribution, wage management brings a lot of difficulties and shocks. Based on the analysis of labor cost index, this paper establishes the control system of enterprise labor cost analysis, that is, elastic control from the growth state of labor cost and ratio control from the level state of labor cost; At the same time, the countermeasures to strengthen the control of labor cost are put forward. The purpose of this paper is to find an effective way to control labor cost in order to ensure the realization of profit and employee income. According to the dynamic characteristics of labor cost in S Power supply Company of China Power supply Company, combined with the actual situation of the unit, this paper adopts the effective process control of labor cost, which is suitable for its own characteristics. The labor cost management of enterprises is transformed from specialized management to comprehensive management, and the process management of labor cost is strengthened. Through the analysis of three indicators of labor cost: total labor cost index, labor cost structure index, labor cost ratio index, Integrate labor management, salary and related expenses management, consider the level of labor costs in the whole company's economic activities, whether the changing trend and development level are suitable for macro-control requirements, By using the method of intuitionistic fuzzy evaluation, the monthly labor cost of S power supply company is analyzed, the ten county companies are classified, and the corresponding measures of reward and punishment are put forward, and the monthly management and control of the labor cost of S power supply company is carried out. In June, the mid-term evaluation was carried out, the ten county companies were classified to find out the reasons for the higher labor cost of the subordinate companies, and the corresponding rewards and punishment measures were put forward to the evaluation results. The annual TOPSIS method is used to rank the subordinate companies, as the assessment standard, the corresponding measures of reward and punishment are put forward. To ensure that the wage increase of the workers and staff matches the enterprise benefit, to standardize the income distribution behavior of the enterprise, to find out the ways and measures to optimize the labor cost, to improve the input benefit of the labor cost in the enterprise, and to enhance the efficiency of the management of the labor cost. To promote the scientific development of enterprises.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

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