集团公司人工成本管理研究毕业论文.docVIP

摘 要 人在所有成本因素中，是最具影响的因素。通过对人工成本的管理，可以从企业经营效益的角度出发，评价人力资源的投入，考量企业的投入与产出。人工成本投入的科学性、合理性，直接影响到劳动者积极性、创造性和企业的经济效益。有效的人工成本管理与控制对企业人力资源的开发也起着至关重要的作用，不仅有助于企业提升管理效率，优化人力资源结构，而且有助于企业管理层对作业单元的业绩考核。因此分析人工成本管理现状，研究人工成本内在规律，探索加强人工成本管理的途径与方法，是进行人工成本研究的出发点和落脚点。 本文总结、研究了人工成本管理与控制的相关理论，搜集、整理了文光集团公司近几年的人工成本数据，综合运用人工成本管理的分析和控制方法，对公司以及各成员单位的人工成本的总量、结构、效益等指标进行了综合分析，查找出存在的问题。在此基础上，探索适合集团公司特点的人工成本管理与控制模式和方法，抓住人工成本管理的关键，从建立人工成本管理组织机构，健全各项人工成本管理制度，完善人工成本管理运行机制等方面入手，提出文光集团公司人工成本管理的思路和方法。 关键词：人工成本 指标分析 人工成本管理 控制措施 ABSTRACT Human in all cost factors，is the most influential factor．Through the management of artificial cost management benefit from the ngle of enterprises，evaluation of human resource input，considerations enterprise of input and output．Artificially cost input scientific and reasonable，directly affect the laborer enthusiasm，creative and economic efficiency of enterprise．Effective artificially cost management and control the development of human resources in enterprises also played an important role，not only helps enterprises improve their management efficiency and optimize the human resource structure，but also help enterprise management to homework unit performance assessment．So，analysisresearch labor cost management present situation of artificial cost internal rules，explore strengthen artificially cost management，the ways and methods of the study of artificial cost is the starting point and the foothold． This paper conducts a research and provides a summary on the relevant theories oflabour cost control and management．It also collects and analyzes recent years labour cost data of Wenguang Group Corporation．By applying comprehensive methods of labour costcontrol and management，it analyzes the total amount of labour costs，labour cost structure，efficiency and elastic indicators for the enterprise and its subsidiaries and determines the key problem areas that need to be improved．Based on the fmdings，it explores the better model of labour cost control and management for Wenguang Gr