W公司人工成本管理中的问题与对策分析
发布时间：2018-07-21 09:36
【摘要】：在我国，长期以来一直受传统的所有制和经济体制影响，严重缺乏人工成本管理意识和观念，致使大多数企业从产品质量到生产效率都处于粗放经营管理的局面，这其中以国有及国有控股企业为甚。随着改革的不断推进，以及市场竞争机制的不断完善，竞争已经延伸到了企业的经营管理的方方面面，并逐渐向着细节化发展。在这种大背景下，提高企业人工成本管理水平是经济社会发展的客观要求；就企业自身来说，要在现代市场竞争下生存发展需要不断地改进技术能力、不断提升管理水平……以最小的成本付出搏得最大的利润收益,因而，企业自身加强人工成本管理的要求也日益强烈。但是不可否定的是，我国企业的人工成本管理的内容和方法已经落后于经济社会和市场的要求，企业成本管理的主要精力一般都放在产品的物耗成本的降低上，，对人工成本管控尚未形成较为完备的方法，还大有提升的空间。具体到国有企业，由于我国的经济体制以及国有企业在经济体系中所占据的主导地位决定了人工成本支出的刚性特点，就需要我们有针对性地研究适合我国国情和经济特点的人工成本管控模式。 本文从人工成本管理的概念入手，评析了当前人工成本管理的基本理论及方法研究。通过总结分析W公司近年来的人工成本管理状况，查找其存在的主要问题。以此为切入点，对W公司进行从公司竞争战略以及人工成本支出策略选择到构建PDCA循环式人工成本水平管理控制体系再到企业规范人工成本管理的制度化建设的全方位的人工成本管理改进。由此,对企业人工成本管理改进和完善提出了科学可行的思路和方法。通过本文的研究不仅对企业自身人工成本管理的提升具有积极作用，同时，也对其他企业在人工成本管理方面具有借鉴意义。
[Abstract]:In our country, because of the traditional ownership and economic system for a long time, there is a serious lack of consciousness and concept of labor cost management. As a result, most enterprises are in a situation of extensive management from product quality to production efficiency. Among them, state-owned and state-controlled enterprises are the most important. With the development of the reform and the perfection of the market competition mechanism, the competition has been extended to all aspects of the management of the enterprise, and gradually to the development of detail. Under this background, it is an objective requirement of economic and social development to improve the level of labor cost management in enterprises, and to survive and develop under the modern market competition, enterprises need to improve their technical ability and management level constantly. With the lowest cost and the greatest profit, the enterprise needs to strengthen the labor cost management day by day. However, it is undeniable that the contents and methods of labor cost management in Chinese enterprises have lagged behind the requirements of economic, social and market, and the main energy of enterprise cost management is generally on the reduction of the cost of material consumption of products. Control of labor costs has not yet formed a more complete method, there is much room for improvement. Specifically for state-owned enterprises, because of the economic system in China and the dominant position of state-owned enterprises in the economic system, the rigid characteristics of labor cost expenditure are determined. It is necessary for us to study the labor cost control model which is suitable for our country's national conditions and economic characteristics. Starting with the concept of labor cost management, this paper analyzes the basic theories and methods of labor cost management. Through summing up and analyzing the situation of labor cost management in W Company in recent years, we find out the main problems existing in it. As a starting point, From the selection of competitive strategy and labor cost expenditure strategy to the construction of PDCA circulating labor cost level management control system and then to the institutionalization of standardized labor cost management in W Company, the improvement of labor cost management is carried out in all directions. Therefore, the scientific and feasible ideas and methods for the improvement and perfection of enterprise labor cost management are put forward. The research in this paper not only has a positive effect on the promotion of enterprise's own labor cost management, but also has reference significance to other enterprises in the aspect of labor cost management.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.92
本文编号：2135101
[Abstract]:In our country, because of the traditional ownership and economic system for a long time, there is a serious lack of consciousness and concept of labor cost management. As a result, most enterprises are in a situation of extensive management from product quality to production efficiency. Among them, state-owned and state-controlled enterprises are the most important. With the development of the reform and the perfection of the market competition mechanism, the competition has been extended to all aspects of the management of the enterprise, and gradually to the development of detail. Under this background, it is an objective requirement of economic and social development to improve the level of labor cost management in enterprises, and to survive and develop under the modern market competition, enterprises need to improve their technical ability and management level constantly. With the lowest cost and the greatest profit, the enterprise needs to strengthen the labor cost management day by day. However, it is undeniable that the contents and methods of labor cost management in Chinese enterprises have lagged behind the requirements of economic, social and market, and the main energy of enterprise cost management is generally on the reduction of the cost of material consumption of products. Control of labor costs has not yet formed a more complete method, there is much room for improvement. Specifically for state-owned enterprises, because of the economic system in China and the dominant position of state-owned enterprises in the economic system, the rigid characteristics of labor cost expenditure are determined. It is necessary for us to study the labor cost control model which is suitable for our country's national conditions and economic characteristics. Starting with the concept of labor cost management, this paper analyzes the basic theories and methods of labor cost management. Through summing up and analyzing the situation of labor cost management in W Company in recent years, we find out the main problems existing in it. As a starting point, From the selection of competitive strategy and labor cost expenditure strategy to the construction of PDCA circulating labor cost level management control system and then to the institutionalization of standardized labor cost management in W Company, the improvement of labor cost management is carried out in all directions. Therefore, the scientific and feasible ideas and methods for the improvement and perfection of enterprise labor cost management are put forward. The research in this paper not only has a positive effect on the promotion of enterprise's own labor cost management, but also has reference significance to other enterprises in the aspect of labor cost management.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.92
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本文编号：2135101
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