論人力資源成本控制
摘 要：人力資源成本是企業成本管理的1項重要指標，是降低勞動消耗，提高投入產出比，更好地處理好國家、企業和個人3者利益關係的重要課題。同時,它也是企業成本、費用的重要組成部分，其高低直接關係到企業的效益、產品的價格、市場的競爭能力。從另1角度看，人力資源成本直接反映了企業對勞動者的全部投入，是職工經濟利益之所在，其數額的增減對職工的'積極性影響很大。特別是在深化改革的過程中，它涉及到就業問題，關係到社會的穩定。因此，綜合考慮各方面因素，認真研究人力資源成本的合理投入，是企業成本管理中1個10分重要的問題。 企業人力資源成本控制的本質是對人力資源成本進行內涵控制，即不是1味地壓縮其絕對額，而是要控制其相對數。本文研究的目的是要尋求人力資源成本控制的有效途徑。
關鍵詞：人力資源成本；人力資源成本管理；人力資源成本控制
On cost control in human resources
Abstract: Human resources cost is an important qutoa in cost management in enterprises, it is a major task which can lower labour consume and improve input-output ratio, and better to handling the relationship among the country, the enterprises and the people. Meanwhile, the cost in human resources is an important part in the cost and expense of the enterprises, their height lend a direct impetus to the performance of the enterprises, the prices of the products and the competition in markets. From other points, the human resources cost directly reflects the investment of the enterprises to the labour, it is an annual economic interests to the labour, the fluctation of which can influence the labour enthusiasm greatly. Particularly throughout the reform and deepening, it relates to the employment and societys stability. Based on an overall consideration of various factors, it is a very important problem to careful study the rational out-put in the human resource cost in cost management in enterprises. The essence of enterprise cost control in human resource is to control its connotation, which not means to blindly compress its absolution, but the relative number. The prospective study is to seek an effective ways in the cost control in human resources.
Key words: Human resources cost; Human resources control of production cost; Cost control in human resources