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┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ 2 (revenues) proportion, says enterprise production and how many of the total value of sales for artificially costs. (3) Artificially cost profit margin, is mainly refers to the enterprise put in artificial cost of cost and enterprise eventually get profits on the economic benefits of such a relationship. Artificially cost flexibility index. Elastic index is reference of elastic thought design management economics, a new index came out, the monly used have added value of per capita artificially cost flexibility, sales ine elasticity, total cost flexibility. 2 Our manufacturing enterprise artificially cost problems Enterprise overgrown college, labor costs too much Longterm since, in the full employment policy TongPei featuring, enterprise excess settlement, year after year precipitated the large dead wood. Especially in stateowned enterprises, personnel serious beyond the actual needs. And they use inefficient, a lot of artificial costs and reduce the labor costs for college inputoutput efficiency. The lack of labor costs inputoutput consciousness Because our country by long hours under the planning economic system, the influence of extensive economic investment enterprise did not establish inputoutput consciousness, not care products sales and profits, especially in China39。s career development, to make their skills and abilities not get promoted. Affected employee labor productivity and work enthusiasm. Reducing the labor costs of the output index. 3 Enterprise how to artificially cost management Establish flexible management mechanism To determine the correct artificially cost control object, establish flexible artificially cost management mechanism artificially cost management mechanism, is the artificial cost investment and enterprise to current economic efficiency indicators hook, execute profit, costs, human input and output of all can to operational mechanism, and shall be higher than the growing rate of per capita labor costs, improve the economic benefits of the ability to bring, and this is the effect of artificial cost increase. Enterprise artificially cost control purpose is to reduce labor costs in the proportion of total costs and enhance the petition ability of the product. So, first of all the best alternative to determine artificially cost, efficiency index in ensuring pany goal, under the precondition of realizing confirmed a can guarantee a worker production ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ 裝 ┊ ┊ ┊ ┊ ┊ 訂 ┊ ┊ ┊ ┊ ┊ 線 ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ 4 enthusiasm and the legitimate rights and interests of the investment level. It is based on whether it helps hair The enthusiasm and swinging worker productivity development principle to determine. Secondly, the amount in the calculation of the labor, according to the sales revenue forecast, decided to its labor quantity, through scientific and practical work quota level, to determine the enterprise production department of employment and auxiliary workers directly, each function management department overstaff of, and appropriate and overstaff hired responsibilities and business scope. Thus calculated enterprise total employment requirements (. overstaff) is the best standard input. Artificial Note: Determining the scientific and reasonable productivity is critical. Besides an everyday solid work