Research On Human Cost Budget Management Based On M

Based on the current difficulties faced by the traditional manufacturing enterprises, the human costs are rising, the supply of labor and the changes of the supply area, the improvement of the human resources development fund, the input of human resource management information system, the low efficiency of the staff, the increasing rate of per capita wages, etc.. Labor intensive enterprises in the long term development, sooner or later will be exposed to a variety of problems.This paper analyzes the basic concepts of the human cost of budget management, content and basic methods; analyze several issues for the existence of the business M:status M business analysis, ignore the supply of employees and labor costs lead to changes in the supply area of budget management; human resources investment and development funds and information systems run counter to the actual expenditure; corporate officers and job mismatch analysis; low staff productivity analysis; separation of the human cost of corporate performance management and budget management; human resource failed to develop an effective job promotion mechanisms are analyzed and explained.For M enterprises to improve the human cost of budget management, has adopted the following specific measures:the use of a program to improve the management method to control labor costs; using causal map the human cost control to improve the budget; the use of the implementation of the human cost of budget management PDC A management method; the reasonable control of per capita wage growth; labor costs for employees to implement budget management, implement; budget management to ensure that the human cost and the actual expenditures of unity; the reasonable control of the number of employees; increased legal staff effective working time; strengthening labor cost budget management and performance management phase binding; the establishment of a multi-channel employee job promotion mechanisms.