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Research On Labor Cost Control Of Manufacturing Enterprises Based On S Enterprise

Posted on:2019-04-24Degree:MasterType:Thesis
Country:ChinaCandidate:R J ZhangFull Text:PDF
GTID:2429330545968212Subject:Accounting
Abstract/Summary:PDF Full Text Request
Human resources are the root of the company.The business of a company depends on human resources,and the profits of the company are created by human resources.Optimizing the input-output efficiency of enterprises and continuously improving the overall value of the enterprise is the goal of labor cost control.Labor cost control is a link that must be paid attention to and valued by the enterprise management.Manufacturing industry is China's industrial base and plays a basic supporting role for the country's economic development.China's manufacturing industry has achieved rapid development in the international market relying on the advantages of labor costs.However,in recent years,with the weakening of China's labor cost advantage,the competition in China's manufacturing industry is gradually intensifying,and various issues such as industrial upgrading are imminent.How to scientifically and effectively control labor costs is of great significance for manufacturing companies to enhance their international competitiveness and upgrade their industries.This article takes S company as an example to explore the problem of labor cost control,trying to find improvement measures to promote the effective use of human resources.First of all,this paper begins with the theoretical foundation of the labor cost control,and lists the index system of the enterprise's labor cost control.Secondly,this paper analyzes the current situation of S company's labor costs and finds the related problems and causes of S company's labor cost control: the awareness of labor cost control is weak;the labor cost control system is not perfect;and the labor cost control method is inefficient.Thirdly,this paper completes the construction of labor cost control based on the four aspects of labor cost budget system,labor cost accounting system,labor cost calculation and assessment system,and labor cost control and early warning mechanism.Finally,aiming at the actual situation of S company's labor cost control,this paper puts forward that S company should strengthen the consciousness of labor cost control from the perspective of managers and grassroots employees;focus on labor cost budget system and labor cost accounting system,and further improve labor cost control System;Optimize labor cost control means,improve performance appraisal system and salary incentive system,reduce ineffective labor costs.
Keywords/Search Tags:labor cost, labor cost control, budget control
PDF Full Text Request
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