J公司人工成本管理研究
发布时间：2018-09-12 17:41
【摘要】：随着国民经济的发展和人口老龄化的演进,我国企业,尤其是劳动密集型的制造业企业,面临着越发严峻的人工成本上涨形势。探索契合经营实际的劳动密集型企业人工成本管理长效机制,化解人工成本上涨带来的经营风险,是经营者迫切需要解决的难题。 本文在回顾人工成本管理相关文献、理论的基础上,以劳动密集型制造业企业J公司作为研究对象,从产业特性、地域特征、管理模式三个方面重点剖析J公司经营特点对人工成本的影响；在实地调查的基础上,总结J公司人工成本管理的现状,发现其人工成本管理中存在制度体系不健全、用工规模和结构管理不到位、产线员工流动性大、人工成本趋势管理不到位等问题,进而较深入地分析上述问题的成因,并根据人性假设理论、组织设计理论、人力资本理论和集成化成本管理理论等基础理论,结合J公司的经营特点,提出改进J公司人工成本管理的对策：(1)健全人工成本管理制度及集成化成本管理体系；(2)优化组织结构及管理流程；(3)实施激励及福利改善计划；(4)推进生产转型升级及自动化。
[Abstract]:With the development of the national economy and the aging of the population, Chinese enterprises, especially the labor-intensive manufacturing enterprises, are facing an increasingly severe situation of rising labor costs. It is an urgent problem for operators to explore the long-term mechanism of labor cost management in labor-intensive enterprises and to resolve the operating risks brought about by the increase of labor costs. On the basis of reviewing the related literatures and theories of labor cost management, this paper takes J Company, a labor-intensive manufacturing enterprise, as the research object, from the characteristics of industry and region. On the basis of field investigation, this paper summarizes the present situation of J Company's labor cost management, and finds that the system is not perfect in J company's labor cost management. The employment scale and structure management is not in place, the production line staff mobility is large, the labor cost trend management is not in place, and the causes of the above problems are analyzed deeply, and according to the theory of human nature hypothesis, the organization design theory, Human capital theory, integrated cost management theory and other basic theories, combined with J company's management characteristics, put forward some countermeasures to improve J company's labor cost management: (1) perfect labor cost management system and integrated cost management system; (2) optimize organizational structure and management process; (3) implement incentive and welfare improvement plan; (4) promote production transformation, upgrading and automation.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.92;F275
本文编号：2239768
[Abstract]:With the development of the national economy and the aging of the population, Chinese enterprises, especially the labor-intensive manufacturing enterprises, are facing an increasingly severe situation of rising labor costs. It is an urgent problem for operators to explore the long-term mechanism of labor cost management in labor-intensive enterprises and to resolve the operating risks brought about by the increase of labor costs. On the basis of reviewing the related literatures and theories of labor cost management, this paper takes J Company, a labor-intensive manufacturing enterprise, as the research object, from the characteristics of industry and region. On the basis of field investigation, this paper summarizes the present situation of J Company's labor cost management, and finds that the system is not perfect in J company's labor cost management. The employment scale and structure management is not in place, the production line staff mobility is large, the labor cost trend management is not in place, and the causes of the above problems are analyzed deeply, and according to the theory of human nature hypothesis, the organization design theory, Human capital theory, integrated cost management theory and other basic theories, combined with J company's management characteristics, put forward some countermeasures to improve J company's labor cost management: (1) perfect labor cost management system and integrated cost management system; (2) optimize organizational structure and management process; (3) implement incentive and welfare improvement plan; (4) promote production transformation, upgrading and automation.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.92;F275
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