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在企业的盈亏平衡计算公式中(盈亏平衡点营业额=固定费用/经营毛利率),在企业经营毛利一定的情况下,决定企业经营盈亏点营业额高低的关键指标是固定费用,而人员薪资是企业固定费用中一项较大的开支;于是就出现了很多企业为提升企业的盈利能力,采取了低薪养人的经营策略,以期降低固定费用中的人力投入成本来提升企业盈利能力;基于此项经营策略在企业的具体运营过中会出现下面的问题:企业的薪资架构设计仅仅考虑了降低人力成本,而没有考虑员工单体贡献价值,反而降低了企业的盈利能力。
In the enterprise break-even formula (break-even point turnover = fixed fee / operating margin), in the case of a certain business gross profit, the key indicators determining the level of business profit and loss turnover is a fixed fee, and staff salaries Is a large expense in the fixed costs of the enterprise; thus, many enterprises have adopted a low-paid supportive business strategy in order to enhance the profitability of their enterprises in order to reduce the labor input costs in fixed costs so as to enhance their profitability; Based on this business strategy in the specific operation of the enterprise will appear the following problems: The design of the enterprise pay structure only to reduce labor costs, without considering the contribution of individual employees, but to reduce the profitability of enterprises.