区分看待人力成本和其他行业有所不同,制造业的人力资源成本体现得更为直接和重要,依我个人的理解,人力成本可分成三个部分,既成本模块、功能模块和文化模块。成本模块包含所有涉及与人有关的直接费用,如工资、社保、福利,还有员工的招聘费用、培训费用、离职费用等等。这部分成本都是一些看得见摸得着的、实实在在的刚性成本,是任何企业都无法逃避的。与此同时,还有很多可以影响这些刚性成本增加或减少的因素,如:员工的个人能力、素质、潜力、绩效……这类因素可以归结为功能模块。 Distinction between labor costs and other industries, manufacturing human resource costs reflected more directly and importantly, in my personal understanding, labor costs can be divided into three parts, namely cost modules, function modules and cultural modules. Cost module includes all direct costs related to people, such as wages, social security, benefits, as well as staff recruitment costs, training costs, separation costs and so on. This part of the cost is some visible and tangible, real rigid costs, is any business can not be avoided. At the same time, there are many other factors that can influence the increase or decrease of these rigid costs, such as the individual’s ability, quality, potential and performance of employees. These factors can be attributed to functional modules.