论人力资源成本控制
毕业论文
论人力资源成本控制
摘 要：人力资源成本是企业成本管理的1项重要指标，是降低劳动消耗，提高投入产出比，更好地处理好国家、企业和个人3者利益关系的重要课题。同时,它也是企业成本、费用的重要组成部分，其高低直接关系到企业的效益、产品的价格、市场的竞争能力。从另1角度看，人力资源成本直接反映了企业对劳动者的全部投入，是职工经济利益之所在，其数额的增减对职工的'积极性影响很大。特别是在深化改革的过程中，它涉及到就业问题，关系到社会的稳定。因此，综合考虑各方面因素，认真研究人力资源成本的合理投入，是企业成本管理中1个10分重要的问题。 企业人力资源成本控制的本质是对人力资源成本进行内涵控制，即不是1味地压缩其绝对额，而是要控制其相对数。本文研究的目的是要寻求人力资源成本控制的有效途径。
关键词：人力资源成本；人力资源成本管理；人力资源成本控制
On cost control in human resources
Abstract: Human resources cost is an important qutoa in cost management in enterprises, it is a major task which can lower labour consume and improve input-output ratio, and better to handling the relationship among the country, the enterprises and the people. Meanwhile, the cost in human resources is an important part in the cost and expense of the enterprises, their height lend a direct impetus to the performance of the enterprises, the prices of the products and the competition in markets. From other points, the human resources cost directly reflects the investment of the enterprises to the labour, it is an annual economic interests to the labour, the fluctation of which can influence the labour enthusiasm greatly. Particularly throughout the reform and deepening, it relates to the employment and societys stability. Based on an overall consideration of various factors, it is a very important problem to careful study the rational out-put in the human resource cost in cost management in enterprises. The essence of enterprise cost control in human resource is to control its connotation, which not means to blindly compress its absolution, but the relative number. The prospective study is to seek an effective ways in the cost control in human resources.
Key words: Human resources cost; Human resources control of production cost; Cost control in human resources
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