外文翻译制造型企业的人工成本研究.docx

外文翻译制造型企业的人工成本研究.docx

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外文翻译制造型企业的人工成本研究

中文3162字

（Literature）

Manufacturingenterpriseofartificialcoststudies

MarkGertlerandNobuhiroKiyotaki

N.Y.U.andPrinceton

October2009

Thisversion:

February2010

1Artificiallycoststructureandindexsystem

1.1Artificiallycostdefinitionandcomposition

AccordingtoChina'slaborsecurityregulation,enterpriseartificiallycostistoshowtheenterpriseisinproduction,operationandprovidelaborservicesactivitywhathappenedinthedirectandindirectartificiallyexpensescombined.Artificiallycostmainlyhasaseven-itemconstitute,scopeincludesworkertotalwages,worker,socialinsurancepremiums,workerwelfarefundseducationfunds,laborprotectionfees,workerhousingfeesandotherartificiallycosts.

1.2Artificiallycostindexsystem

Atpresent,theartificialcostanalysisindicatorsusedtherearefourmaincategories,namelyartificialoftotalcostindex,artificialcoststructureindex,laborcostsinput-outputindex,laborcostselasticityindex.

1.2.1Artificiallyoftotalcostindex.Artificiallyoftotalcostindexreflectstheenterprisetheamountoflaborcostlevel.

1.2.2Artificiallycoststructureindex.Artificiallycostbreakdownstructureproportion,artificiallycostbreakdownstructuralscaleistheenterprisespendinginallthelaborcostsoftheirsevenconstituteprojectoccupiesratio.

1.2.3Artificiallycostinputandoutputindex.Inputandoutputindexbasicallyhaslabordistributionrate,personnelrateandartificialcostprofitmargins.

（1）Labordistributionratereferstothevalue（netincomeofartificialcost,saystheproportionofenterprise）insidecertainperiodinnewvaluecreatedwhatpercentageisusedtopayartificiallycost.

（2）Personnelrate,mainlyreferstotheartificiallycostofsalesrevenue（revenues）proportion,saysenterpriseproductionandhowmanyofthetotalvalueofsalesforartificiallycosts.

（3）Artificiallycostprofitmargin,ismainlyreferstotheenterpriseputinartificialcostofcostandenterpriseeventuallygetprofitsontheeconomicbenefitsofsucharelationship.

1.2.4Artificiallycostflexibilityindex.Elasticindexisreferenceofelasticthoughtdesignmanagementeconomics,anewindexcameout,thecommonlyusedhaveaddedvalueofpercapitaartificiallycostflexibility,salesincomeelasticity,totalcostflexibility.

2Ourmanufacturingenterpriseartificiallycostproblems

2.1Enterpriseovergrowncollege,laborcoststoomuch

Long-termsince,inthefullemploymentpolicyTongPeifeaturing,enterpriseexcesssettlement,yearafteryearprecipitatedthelargedeadwood.Especiallyinstate-ownedenterprises,personnelseriousbeyondtheactualneeds.Andtheyuseinefficient,alotofartificialcostsandreducethelaborcostsforcollegeinput-outputefficiency.

2.2Thelackoflaborcostsinput-outputconsciousness

Becauseourcountrybylonghoursundertheplanningeconomicsystem,theinfluenceofextensiveeconomicinvestmententerprisedidnotestablishinput-outputconsciousness,notcareproductssalesandprofits,especiallyinChina'smoststate-ownedmanufacturingenterprise,theenterpriseartificiallycostandenterprisemanagementstatusinisolation,nosetuptherelationshipbetweencostandprofit,just"protectthesalary"soinenterprisemanagementstatus,enterprisestillappearlandslideignoreenterpriseartificiallycostistothecurrentoperatingcondition,itsconsequenceisthatthecrisismanagemententerpriseappear.Thisaspectandforeignmanufacturingenterprisesandforeign-fundedenterprisesindustrystillexistconsiderabledisparity.

2.3Enterpriselackthecostcontrolofmechanismofartificial

ThesetupsofChinesemanufacturingenterpriseDingGangallocationofmore,researchersrepeatedunreasonable,enterpriseininternalpreparationandsystemSettingswithnofollowtheneedsofenterpriseoperationprinciple,butinheritedtraditionalmechanismofpostSettings,itwillrestrictthemanagementoftheenterpriseandtheemployee'sworkefficiencyandenthusiasm.Andlackofcompetitivenessofenterprises,nocompensationsystemperfectartificiallycostcontrolsystem.

2.4Lackofartificiallycostofenterpriseriskconsciousness

Nowadays,theartificialcostmanufacturingenterpriseinthetotalcostismoreandmorebig,theproportionofexpenditureofcostbetweenenterprises,enterprisesarefacingtheincreasinglyfiercecompetitionmanagementdecisions,willabsorbacertainamountofrisk,intheenterprisedifferentdecision-makingprocess,laborcostsalsoshouldasariskfactorintoconsideration.

2.5Noattentiontothetrainingofitsstaffandprofessionaldevelopment

Inmanufacturingenterpriseintheartificialcoststructure,staffeducationexpensesaccountsforonlyasmallproportion,theenterpriseonlypayingattentiontocostcontrol,anddidnotpaymuchattentiontoemployeesofknowledgeandskilltraining,don'tcarestaff'scareerdevelopment,tomaketheirskillsandabilitiesnotgetpromoted.Affectedemployeelaborproductivityandworkenthusiasm.Reducingthelaborcostsoftheoutputindex.

3Enterprisehowtoartificiallycostmanagement

3.1Establishflexiblemanagementmechanism

Todeterminethecorrectartificiallycostcontrolobject,establishflexibleartificiallycostmanagementmechanismartificiallycostmanagementmechanism,istheartificialcostinvestmentandenterprisetocurrenteconomicefficiencyindicatorshook,executeprofit,costs,humaninputandoutputofallcantooperationalmechanism,andshallbehigherthanthegrowingrateofpercapitalaborcosts,improvetheeconomicbenefitsoftheabilitytobring,andthisistheeffectofartificialcostincrease.Enterpriseartificiallycostcontrolpurposeistoreducelaborcostsintheproportionoftotalcostsandenhancethecompetitionabilityoftheproduct.So,firstofallthebestalternativetodetermineartificiallycost,efficiencyindexinensuringcompanygoal,underthepreconditionofrealizingconfirmedacanguaranteeaworkerproductionenthusiasmandthelegitimaterightsandinterestsoftheinvestmentlevel.Itisbasedonwhetherithelpshair

Theenthusiasmandswingingworkerproductivitydevelopmentprincipletodetermine.Secondly,theamountinthecalculationofthelabor,accordingtothesalesrevenueforecast,decidedtoitslaborquantity,throughscientificandpracticalworkquotalevel,todeterminetheenterpriseproductiondepartmentofemploymentandauxiliaryworkersdirectly,eachfunctionmanagementdepartmentover-staffof,andappropriateandover-staffhiredresponsibilitiesandbusinessscope.Thuscalculatedenterprisetotalemploymentrequirements（i.e.over-staff）isthebeststandardinput.ArtificialNote:

3.1.1Determiningthescientificandreasonableproductivityiscritical.Besidesaneverydaysolidworkoutside,stillneedflexiblebasedondynamicmanagement.

3.1.2Theeconomicbenefitofenterpriseistheimportantfactortodetermineartificiallyinput.Thisisbecausethesourceofonehandbenefitisanotherwages,salariestoensuretherealizationofthebenefits.Therefore,shouldboth,pinpointenterpriseprofitandlossofbalance,orachieveenterpriseexpectedprofitemployment,whenartificiallycostisquantityoftheceilingmustcontrol.

3.1.3Socialaveragesalaryisimportantreferencestandards,notsallowtoignore,otherwisethisenterpriselowwages,cancausebraindrain.

3.1.4Costsincomputingartificially,balancingtheinterestsandlong-terminterests,andconsidertheworkerlaborprotection,welfare,etclegitimaterightsandtheneedsofsocialsecurity,etc,thusgraspartificiallyinput"degree".Indeterminingtheartificiallyintostandardlater,establishingflexiblemanagementmechanismisthekeytogoodartificiallycostmanagement.Itspurposeistofullymobilizetheenthusiasmandenhancetheenterpriseemployeeslaborproductivity.Thereforerequirements:

（1）Firsttransformationleadershipandworker'sconcept,promote"benefits,costsdoublehangeconomicresponsibilitysystem"salary,bonusallocationandwillbenefitcostindexdecomposition,strictappraisal.

（2）Strictlyimplementsover-staff,optimizeallocationofhumanresources,andimplementdiversifiedlabordistributionsystemandgivefullplaytotheinterestsofthewagesforworkers.

3.2Tobuildastatisticalparameterandanalysismodel

Enterprisebusinessactivitiesareinterrelated,indexesexistbetweeninterdependence,theenterpriseshallestablishartificiallycostanalysismodel,itspurposeistomakereaders（theleader）canclearandcomprehensivelyunderstandthecompositionoflaborcost,thequantityandtherelationshipbetweenindicators,toimprovethemanagementleveloftheenterpriseprovidehelp.

3.3Establishbudget,clearingsystem

Totransferthedepartmentsoflaborcostmanagementinitiative.Percapitaartificiallycostforsimultaneously,andhighlevelsofpersonnelrate,labordistributionratehighdepartment.Attheendofthesettlement,shouldbeanalyzedspecificreason,andtakemeasurestoadjust.Forinstanceifwageshigher,andgrowthoftheunit,canrapidsalarymakesitsbenefit,andthenecessaryandsubtractdiscrepancyispunished.Thehighcostofunitofartificialshouldundertakewarningforecast,whennecessary,implementingcostaveto.

4Strengthenartificiallycostmanagementproblemsshouldbepaidattentionto

4.1Strengthenartificiallycostmanagementisalong-termprocess

Strengthenartificiallycostmanagement,especiallyintheenterprisestoestablishitsmanagementmechanism,isfarfromashorttime.Inthiswork,onhowtotransformthetraditionalideas,developbusinesscontacts,organizationpersonneldismissal,maintainsoci