集团团人工成本状况分析与动态控制研究.doc

摘要
随着世界经济一体化的步伐不断加快,企业面临的市场竞争也日趋激烈,许多企业为赢得竞争纷纷采取成本领先的经营策略。人工成本作为企业(或雇主)因雇佣劳动力而发生的费用,在企业总成本支出中占有较大比重。在目前金融风暴向实体经济蔓延的大背景下,建立并完善企业人工成本的分析与控制体系,有助于防范企业经营风险、增强企业的市场适应能力、维护企业与员工的根本利益。九州通集团是中国最大的民营医药流通企业,在人工成本的管理上有一定的优势,但尚未形成完善的监控机制,因此分析九州通集团的人工成本状况并建立动态控制体系,有利于促进九州通集团的健康发展,同时为其它企业的人工成本管理提供一些有益的参考。
论文首先在综述国内外人工成本研究的基础上,对企业人工成本的内容构成进行界定。其次,结合九州通集团的实际情况分析其人工成本管理取得的成效及不足。接着重点从职能分工、监控指标、衡量标准、管理策略等方面探讨九州通集团人工成本动态控制体系的构建,提出相关控制对策。最后得出结论。
关键字:九州通集团;人工成本;动态控制
Abstract
With the development of global economic integration, the petition that enterprises should be faced with is increasingly fierce. A lot of enterprises take the cost leadership strategy in order to win in the business. Labor costs which are a business (or employer) employs the labors for work is in a large proportion of expenditure in the total cost of the enterprise. At the background of financial crisis spreading to the real economy, to establish and improve the system of analysis of labor costs and control will help to guard against business risks and enhance the market adaptability and maintain the fundamental interests of enterprises and employees. Jointown Pharmaceutical Group Co., Ltd. is the biggest private pharmaceutical pany; it has some advantages in the management of labor costs, but has not yet formed a sound monitoring mechanism. So to analyze the situation of the labor costs of Jointown Pharmaceutical Group Co., Ltd. is in favor of the healthy development of it. And what’s more, it is also will provide some benefits to others.
These text summaries the research on labor costs at home and abroad at first, and then defines the content of labor costs. Second, analyzes the effectiveness and insufficiency of the management of labor bine with the real situation of Jointown Pharmaceutical Group Co., Ltd. It later analyzes the construction of labor cost control system dynamics in the division of functions, monitoring indicators, measurement criteria and management strategy, coming up with some measures rela