BY公司人力资源成本控制策略研究

发布时间：2018-05-17 08:29

本文选题：人力资源成本 + 成本控制　；参考：《兰州交通大学》2017年硕士论文

【摘要】：成本管理工作是企业经营管理的核心,企业应高度重视成本管理,从每一个细节挖掘企业内部潜力,实现成本的持续降低,达到成本控制的目的,以尽可能少的成本支出,获得尽可能多的使用价值,提高企业经济效益,实现企业价值最大化,使企业在激烈的市场竞争中立于不败之地。本文首先对国内外人力资源成本管理理论进行全面分析。在文献研究基础上,从管理角度出发,构建了人力资源管理成本计算模型,并引用效益分析的方法,构建人力资源管理成本控制体系。论文中首先介绍了人力资源成本和人力资源成本控制的概念,总结了人力资源成本的构成,通过对人力资源成本的核算,得出了薪酬成本、招聘成本和培训成本是BY公司主要的人力成本。根据BY公司人力资源成本控制存在的问题及产生原因,列举了人力资源成本控制的步骤,分别提出了薪酬成本、招聘成本和培训成本控制的原则和策略。在薪酬成本方面,岗位工资在工资额中比重偏高,绩效工资比重较低,年终奖区分度不大,激励效果较差,员工满意度不够。优化薪资成本的表现为薪资结构方面,调整和优化了对绩效与固定工资的比例,加入年终奖,并且将福利改变成有多种选择的定额的福利;根据市场现在的薪酬水平,调整了目前的薪酬,实现了将重心放在核心、关键以及高级的管理岗位上的目标。在招聘成本方面,招聘渠道过于单一,招聘需求与岗位的匹配度低,缺少岗位说明书,缺乏对招聘工作的后期评估,而招聘成本的投入额还很高。科学预测招聘需求,建立岗位胜任力模型,丰富招聘渠道选择,开展招聘效果评估,实现岗位和人员相互匹配和公司经济效益的最大化。在培训成本方面,培训课程与需求脱节,花了时间和费用,而培训的效果不佳。员工的认可度低,对员工的水平提升作用不明显。分析和调研培训需求,制定实施培训计划,并注重评估培训效果,完善培训体系,不仅使培训更具合理性和科学性,同时满足了更多员工的需求,是真正符合BY公司的培训目标,并让企业和员工在培训中受益。针对人力资源管理的各个环节,确定人力资源管理成本构成,并对其进行核算。再对员工招聘、激励、培训、离职和保障进行成本收益分析,从人力资源管理的五个环节,提出降低企业人力资源管理成本的对策。
[Abstract]:Cost management is the core of enterprise management. Enterprises should attach great importance to cost management, tap the internal potential of enterprises from every detail, realize the continuous cost reduction, achieve the purpose of cost control, and minimize the cost expenditure as far as possible. To obtain as much use value as possible, to improve the economic benefits of enterprises, to maximize the value of enterprises, so that enterprises in the fierce market competition in an invincible position. Firstly, this paper makes a comprehensive analysis of the theory of human resource cost management at home and abroad. On the basis of literature research and from the point of view of management, the cost calculation model of human resource management is constructed, and the cost control system of human resource management is constructed by using the method of benefit analysis. This paper first introduces the concepts of human resource cost and human resource cost control, summarizes the composition of human resource cost, and obtains the salary cost through the calculation of human resource cost. Recruitment costs and training costs are the main labor costs of by. According to the problems and causes of human resource cost control in by Company, this paper enumerates the steps of human resource cost control, and puts forward the principles and strategies of salary cost, recruitment cost and training cost control respectively. In the aspect of salary cost, the proportion of post salary in salary is on the high side, the proportion of performance wage is low, the distinction of annual bonus is not big, the incentive effect is poor, and the employee satisfaction is not enough. The performance of the optimization of salary costs is in terms of salary structure, adjusting and optimizing the ratio of performance to fixed pay, joining the annual bonus, and changing benefits to benefits with multiple choices, according to the current pay levels in the market, Adjusted current compensation to achieve the goal of focusing on core, key, and senior management positions. In the aspect of recruitment cost, the recruitment channel is too single, the matching degree between the recruitment demand and the post is low, the post instruction is lacking, the post evaluation of the recruitment work is lacking, and the input amount of the recruitment cost is still very high. Scientific forecast of recruitment demand, establishment of post competency model, enrichment of recruitment channels, evaluation of recruitment effect, the realization of post and personnel matching and the maximization of the company's economic benefits. In terms of training cost, the training course is out of touch with demand and takes time and cost, but the effect of training is not good. The recognition of the staff is low, and the effect on the level of the staff is not obvious. Analyzing and investigating the training needs, formulating and implementing the training plan, paying attention to the evaluation of the training effect and perfecting the training system, not only make the training more reasonable and scientific, but also meet the needs of more employees. Is truly in line with the training objectives of by, and let enterprises and employees benefit from the training. According to each link of human resource management, the cost composition of human resource management is determined and its accounting is carried out. Then it analyzes the cost and benefit of employee recruitment, motivation, training, leaving and security, and puts forward the countermeasures to reduce the cost of human resource management from the five aspects of human resource management.
【学位授予单位】：兰州交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92

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