人工成本指企业在生产经营和提供劳务过程中所发生的各项直接和间接人工费用的总和,其范围包括:职工工资总额、社会保险费用、职工福利费用、职工教育经费、劳动保护费用、职工住房费用和其他人工成本支出。人工成本直接关系到 Labor costs refer to the sum of all direct and indirect labor costs incurred by an enterprise in the course of production and operation and the provision of labor services. The scope of the labor costs includes the total amount of staff wages, social insurance expenses, employee welfare expenses, employee education expenses, labor protection expenses, Housing costs and other labor costs. Labor costs are directly related to