【正文】 d undertake warning forecast, when necessary, implementing cost a veto. 4 Strengthen artificially cost management problems should be paid attention to Strengthen artificially cost management is a longterm process Strengthen artificially cost management, especially in the enterprises to establish its management mechanism, is far from a short time. In this work, on how to transform the traditional ideas, develop business contacts, organization personnel dismissal, maintain social stability, is the key and the prerequisites, must first serious well. Should pay attention to artificially cost leverage Control artificially costs, and not to blindly, but lower the worker39。s most stateowned manufacturing enterprise, the enterprise artificially cost and enterprise management status in isolation, no set up the relationship between cost and profit, just protect the salary so in enterprise management status, enterprise still appear landslide ignore enterprise artificially cost is to the current operating condition, its consequence is that the crisis management enterprise appear. This aspect and foreign manufacturing enterprises and foreignfunded enterprises industry still exist considerable disparity. Enterprise lack the cost control of mechanism of artificial The setups of Chinese manufacturing enterprise DingGang allocation of more, researchers repeated unreasonable, enterprise in internal preparation and system Settings with no follow the needs of enterprise operation principle, but ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ 裝 ┊ ┊ ┊ ┊ ┊ 訂 ┊ ┊ ┊ ┊ ┊ 線 ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ 3 inherited traditional mechanism of post Settings, it will restrict the management of the enterprise and the employee39。s labor security regulation, enterprise artificially cost is to show the enterprise is in production, operation and provide labor services activity what happened in the direct and indirect artificially expenses bined. Artificially cost mainly has a sevenitem constitute, scope includes worker total wages, worker, social insurance premiums, worker welfare funds education funds, labor protection fees, worker housing fees and other artificially costs. Artificially cost index system At present, the artificial cost analysis indicators used there are four main categories, namely artificial of total cost index, artificial cost structure index, labor costs inputoutput index, labor costs elasticity index. Artificially of total cost index. Artificially of total cost index reflects the enterprise the amount of labor cost level. Artificially cost structure index. Artificially cost breakdown structure proportion, artificially cost breakdown structural scale is the enterprise spending in all the labor costs of their seven constitute project occupies ratio. Artificially cost input and output index. Input and output index basically has labor distribution rate, personnel rate and artificial cost profit margins. (1) Labor distribution rate refers to the value ( ine of artificial cost, says the proportion of enterprise) inside certain period in new value created what percentage is used to pay artificially cost. (2) Personnel rate, mainly refers to the artificially cost of sales revenue ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ 裝 ┊ ┊ ┊ ┊ ┊ 訂 ┊ ┊ ┊ ┊ ┊ 線 ┊ ┊ ┊