【正文】 專 業(yè) ： 會計(jì)學(xué) 0 名 ： 指導(dǎo)教師 ： 2021 年 5 月 10 日 摘要 隨著我國經(jīng)濟(jì)的高速發(fā)展，人民群眾生活水平得到大幅度提高與改善，對 GDP 已躍居 世界第二的中國來說，低勞動力成本的時(shí)代已不復(fù)存在。在當(dāng)今的中國，人力成本占企業(yè) 總成本的比率在不斷的爬升，如何有效降低人力成本已 成為企業(yè)急需解決的重要問題。 關(guān)鍵詞 人力成本 工資薪酬 勞動力 I Abstract Along with the rapid development of Chinese economy and citizen’s life, the low price of labor force is no longer living any more. Nowadays, GDP of China has jumped to the second place and the labor cost’s proportion of the total cost bees more and more. Therefore, how to control the labor cost bees a big problem in front of us. This paper tries to provide favorable methods and ways to bring down the labor cost by analyzing the reason why it has been increasing and illustrating the current situation of it. Key words labor cost paying labor force II 目錄 1 引言 ............................................................................................................................................1 研究背景和選題意義 ........................................................................................................1 文獻(xiàn)綜述 ............................................................................................................................2 研究方法 ............................................................................................................................2 結(jié)構(gòu)框架 ............................................................................................................................3 2 相關(guān)理論概述 ............................................................................................................................5 人力成本的構(gòu)成 ................................................................................................................5 固定成本 ....................................................................................................................5 變動成本 ....................................................................................................................5 有效與無效人力成本 ................................................................................................5 降低人力成本的可行性分析 ............................................................................................6 人力成本的指標(biāo)體系 ........................................................................................................7 人力成本總量指標(biāo) ....................................................................................................7 人力成本結(jié)構(gòu)指標(biāo) ....................................................................................................7 人力成本效益指標(biāo) ....................................................................................................8 ............................................................................................................9 人力成本占總成本比重高 ................................................................................................9 人力成本結(jié)構(gòu)不合理 ........................................................................................................9 4 人力成本增加的原因 ..............................................................................................................10 社會整體因素 ..................................................................................................................10 經(jīng)濟(jì)發(fā)展因素 ..........................................................................................................10 勞動力市場因素 ......................................................................................................10 企業(yè)自身因素 ..................................................................................................................11 前期薪資水平因素 ..................................................................................................11 企業(yè)技術(shù)水平因素 ..................................................................................................11 企業(yè)管理水平因素 ..................................................................................................11 5 降低人力成本的途徑 ..............................................................................................................12 III 大型企業(yè)解決方案 .......................................................................................................12 選擇低廉勞動力地區(qū)建廠 ...............................................................................