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(Literature) Manufacturing enterprise of artificial cost studies Mark Gertler and Nobuhiro Kiyotaki N.Y.U. and Princeton October 2009 This version: February 2010 1 Artificially cost structure and index system 1.1 Artificially cost definition and composition According to Chinas labor security regulation, enterprise artificially cost is to show the enterprise is in production, operation and provide labor services activity what happened in the direct and indirect artificially expenses combined. Artificially cost mainly has a seven-item constitute, scope includes worker total wages, worker, social insurance premiums, worker welfare funds education funds, labor protection fees, worker housing fees and other artificially costs. 1.2 Artificially cost index system At present, the artificial cost analysis indicators used there are four main categories, namely artificial of total cost index, artificial cost structure index, labor costs input-output index, labor costs elasticity index. 1.2.1 Artificially of total cost index. Artificially of total cost index reflects the enterprise the amount of labor cost level. 1.2.2 Artificially cost structure index. Artificially cost breakdown structure proportion, artificially cost breakdown structural scale is the enterprise spending in all the labor costs of their seven constitute project occupies ratio. 1.2.3 Artificially cost input and output index. Input and output index basically has labor distribution rate, personnel rate and artificial cost profit margins. (1) Labor distribution rate refers to the value (net income of artificial cost, says the proportion of enterprise) inside certain period in new value created what percentage is used to pay artificially cost. (2) Personnel rate, mainly refers to the artificially cost of sales revenue (revenues) proportion, says enterprise production and how many of the total value of sales for artificially costs. (3) Artificially cost profit margin, is mainly refers to the enterprise put in a