The Labor Cost Theory Revision And Practice Researches

Labor cost which takes an important constituent in the total cost. When it is notmanaged well,it is possible to affect the staff morale,affects the enterprise profit andeven affects the enterprise development,so we need to pay attention to it. This paperintroduces the labor cost management theory,revises the elastic target and its theory,constructs the analyzing model. Following the Total Quality Management PDCA theory,the paper constructs the labor cost control management system and proposes the laborcost control system and the means under the background of a large-scale state-ownedcorrespondence group. At last, the paper discusses the using of VE in the cost control.