| The 12th Five -Year Plan of tobacco industry puts forward some policies to enhance theconstruction of professional managers. Tobacco commercial enterprises belong tostate-owned enterprises, and are protected by national policies. Therefore, their operationlacks efficiency, and there is no awareness of unexpected development. Although the tobaccoindustry is in the process of reforming, as well as other enterprises, the tobacco commercialenterprises don’t regard human resource as scarce resource, don’t attached enough importanceto develop human resource, and even don’t efficiently control the human resource cost. In thetotal cost of tobacco commercial enterprises, human resource cost takes a very importantpoint. It is not only cost but investment which can bring more benefit to the enterprises thatspend on human resource. After the apart of tobacco industry and commerce industry, therequirements of National Office put forward to develop modern tobacco make the competitionbetween enterprises more fierce.Global anti-smoking movement of booming development andhealth awareness of smokers themselves increases make that China tobacco commercialenterprise future development prospect and direction are faced with many challenges. There isa diminishing marginal returns rule in human resources cost control, which is, with theincreased cost of human resources, to a certain degree, benefits of human resource below thecost be paid, and thus causes the enterprise the Input-Output efficiency decreases. The keystudies of this paper is that how to control the human resources through the relative cost ratherthan absolute value and how to solve the human resource cost control, the problems in theinput-output efficiency and improve the market competitive power make the enterprise torealize the sustainable development for Tobacco commercial enterprise.This paper expatiates the definition, indicator system, indicator analysis methods andcontrol line theory of human resource, and analyzes the Present situation of human resourcecost control and problems of human resource cost control in our country, then analyses thereason which causes the problems. Finally, some countermeasures and methods directed atproblems of Human resources cost controls are provided: First, establishes human resourcecost index report system that facilitates the relevant departments to statistics, analysis and comparison human resource cost. Second establishes Human resources cost control linesystem which is used to fix the ceiling and minimum of human resource cost. Third,establishes Human resources cost budget control system which helps to comparison ofactually human resource cost and budget to take further measures of human resource costcontrol. improves human resource management mechanisms such as Education trainingsystem, Performance evaluation mechanism, Exit mechanism and so on.Finally this paper selected A Tobacco Company as background to study on the humanresources cost control to vivificate the control measures of tobacco commercial enterprisehuman resources cost. This study has certain practical significance not only to tobaccocommercial enterprise human resources cost control but also to other enterprises of ourcountry. |
