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人力成本管理已成为目前企业管理中一个比较成熟的领域,而我国发电企业受长期计划经济的影响,人力成本费用列支制度不健全,界定范围不明晰,渠道过多过乱,给工资分配、工资管理带来了许多困难和冲击。本文通过对人力成本指标的分析,建立了发电企业人力成本分析的控制体系,即从人力成本的增长状态进行弹性控制,从人力成本的水平状态进行比率控制;同时提出了加强发电企业人力成本控制的措施。本文研究的目的是要寻求发电企业人力成本控制有效途径,以保证利润和职工收入两大目标的实现。
Manpower cost management has become a relatively mature field in enterprise management at present, and the power generation enterprises in China are affected by the long-term planned economy. The system of manpower costs and expenditures is not perfect, the scope of the definition is not clear, the channels are excessive, and the distribution of wages, Wage management has brought many difficulties and shocks. Based on the analysis of the human cost index, this paper establishes the control system of human resource cost analysis in power generation enterprises, that is, the flexible control from the growth of human cost and the control of the ratio from the horizontal state of human cost. At the same time, The measure. The purpose of this study is to find an effective way to control the human cost of power generation enterprises in order to ensure the realization of the two major goals of profit and employee income.