制造型企业的人工成本研究外文资料及中文翻译.doc

本科毕业设计（论文）附录 附录Ⅰ—外文原文题目：Manufacturing enterprise of artificial cost studies 附录Ⅱ—外文中译文题目：制造型企业的人工成本研究 院（系） 经济管理学院 专业名称 会 计 学 年级班级 07-3班 学生姓名 XXX 指导教师 XXX 2011 年 6 月 2 日 附录目录 附录Ⅰ— 外文资料： 1 1 Artificially cost structure and index system 1 1.1 Artificially cost definition and composition 1 1.2 Artificially cost index system 1 2 Our manufacturing enterprise artificially cost problems 3 2.1 Enterprise overgrown college, labor costs too much 3 2.2 The lack of labor costs input-output consciousness 3 2.3 Enterprise lack the cost control of mechanism of artificial 3 2.4 Lack of artificially cost of enterprise risk consciousness 4 2.5 No attention to the training of its staff and professional development 4 3 Enterprise how to artificially cost management 4 3.1 Establish flexible management mechanism 4 3.2 To build a statistical parameter and analysis model 6 3.3 Establish budget, clearing system 7 4 Strengthen artificially cost management problems should be paid attention to 8 4.1 Strengthen artificially cost management is a long-term process 8 4.2 Should pay attention to artificially cost leverage 8 4.3 With input-output view of artificial cost 9 4.4 Artificial cost management of feasibility, policy 9 附录Ⅱ— 中文翻译： 11 1 人工成本的构成与指标体系 11 1.1人工成本的定义与构成 11 1.2人工成本的指标体系 11 2 我国制造企业人工成本存在的问题 12 2.1企业冗员过多，人工成本虚耗 12 2.2缺少人工成本的投入产出意识 12 2.3企业缺少人工成本的控制机制 12 2.4企业缺少人工成本的风险意识 13 2.5没有关注员工的培训与职业发展 13 3 企业如何进行人工成本管理 13 3.1 建立灵活的管理机制 13 3.2 建立统计台账及分析模型 14 3.3 建立预算、结算制度 15 4 加强人工成本管理应注意的问题 16 4.1 加强人工成本管理是一项长期的过程 16 4.2 应注意人工成本的杠杆作用 16 4.3 用“投入产出”的观点来看待人工成本 16 4.4 将人工成本管理独立化、政策化 16 附录：外文资料与中文翻译 附录Ⅰ— 外文资料： Manufacturing enterprise of artificial cost studies 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 arti