华磊光电公司人工成本管理研究

发布时间：2018-05-23 08:21

本文选题：人工成本 + 经济人　；参考：《湖南大学》2014年硕士论文

【摘要】：人工成本是企业在生产、经营和提供劳务中因使用劳动力而支付的所有直接费用和间接费用的总和，是企业总成本的重要组成部分。人工成本管理对企业的发展至关重要。如何加强企业的人工成本管理，降低企业的运营成本，提高企业的竞争力，是企业成本管理的核心内容之一。本文在研究相关文献的基础上，总结了企业人工成本管理的基本理论，并以此为指导，结合华磊光电公司的治理结构、薪酬特点等，较系统地分析了华磊光电公司人工成本管理的现状。本文通过对华磊光电公司几个主要人工成本指标的纵向分析和横向对比，，得出该公司人工成本的增长趋势以及与同行业大型成熟企业人工成本管理的差距，如人均人工成本支出水平偏高,人工成本结构不合理,人工成本效能较低。产生这些问题的主要原因在于：人工成本管理意识薄弱；人工成本管理体系设计不完善；缺乏科学的人工成本预算管理方法；员工薪酬激励不合理。为解决这些问题，本文提出了针对性对策和建议：加强人工成本管理的宣传；构建灵活的人工成本管理体制；完善人工成本预算控制；充分发挥工资激励作用,优化薪酬激励机制。
[Abstract]:The labor cost is the sum of all the direct and indirect costs paid by the enterprise in the production, operation and supply of labor services because of the use of labor force, and is an important part of the total cost of the enterprise. Labor cost management is very important to the development of enterprises. How to strengthen the labor cost management, reduce the operating cost and improve the competitiveness of the enterprise is one of the core contents of the enterprise cost management. Based on the study of relevant literature, this paper summarizes the basic theory of enterprise labor cost management, and takes it as a guide, combining with the governance structure, salary characteristics, etc. The present situation of labor cost management in Huarei Optoelectronic Company is systematically analyzed. Based on the longitudinal analysis and horizontal comparison of several main labor cost indexes of Huarei photoelectric Company, this paper draws the conclusion that the increase trend of labor cost and the gap between this company and large mature enterprises in the same industry. For example, the per capita labor cost expenditure level is on the high side, the labor cost structure is unreasonable, and the labor cost efficiency is low. The main reasons for these problems are: weak consciousness of labor cost management; imperfect design of labor cost management system; lack of scientific methods of labor cost budget management; unreasonable salary incentive. In order to solve these problems, this paper puts forward some countermeasures and suggestions: to strengthen the propaganda of labor cost management, to construct a flexible labor cost management system, to perfect the budget control of labor cost, to give full play to the role of wage incentive, Optimize the salary incentive mechanism.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.6;F406.7

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