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传统的人工成本分析方法往往只通过指标测算给出企业人工成本效率的判断,但在如何利用人工成本分析的结果进行人工成本调整方面的讨论却比较少。结合企业人工成本历史情况以及同时期的外部人工成本情况,包括行业水平、主要竞争对手水平,人工成本分析的结果对企业人工成本的投入起指导作用。基于人工成本发生性质的薪酬体系成为调整的方向,并在人力资源管理中运用。
The traditional methods of labor cost analysis usually give the judgment of the labor cost efficiency only through the index measurement, but there are few discussions on how to make the labor cost adjustment by using the result of the labor cost analysis. Combined with the history of labor costs and the external labor costs in the same period, the results of the analysis including the level of the industry, the level of the major competitors and the analysis of labor costs can guide the input of labor costs of the enterprises. Compensation system based on the nature of labor cost becomes the direction of adjustment and is used in human resource management.