国有大中型企业人工成本总量决定方法研究

研究目的:探索国有大中型企业人工成本总量决定的新方法。研究方法:结合人工成本指标与分析方法以及国内外人工成本管理调控经验,根据以业务收入和业务收入人工成本含量系数为主,企业人工成本利润率调节系数和年度绩效考核结果为辅的思路,提出确定企业基准人工成本和指导人工成本的方法。研究结论:基准人工成本和指导人工成本的确定需考虑企业运营状况、社会环境和行业的影响以及行业整体人工成本总量波动范围。基准人工成本和指导人工成本总量决定方法,便于国有资产管理部门对各大中型企业的人工成本进行统一管理和考核,适时调整企业人工成本水平,可指导解决当前国有大中型企业人工成本过高或不合理现象。

Research on Method of Deciding Total Labour Cost of State-owned Large-sized Enterprise

Research purposes: The purpose is to seek new methods of deciding the total labour cost of state-owned large-sized enterprise.Research methods:In combination with the labour cost indexes,analysis method of them and experience of controlling labour cost in foreign countries,and based on the thoughts of taking the business income and content factor of labour cost in business income as the dominant factors and taking the adjustable factor for profits rate of labour cost of enterprise and annually examined achievements as secondary factors,the ways are presented for deciding the reference and guiding labour cost of enterprise.Research conclusions:The operational situation of enterprise,social environment,industrial influence and fluctuation range of total labour cost in the industry should be taken into account when deciding the reference and guiding labour cost.The methods of deciding the reference and guiding labour cost are helpful for uniform control of labour cost of state-owned large-sized enterprise by state-owned assets department,adjustment of the labour cost of enterprise in time and solving the problem of high or low labour cost of enterprise.