摘要
传统的人工成本分析方法往往只通过指标测算给出企业人工成本效率的判断,但在如何利用人工成本分析的结果进行人工成本调整方面的讨论却比较少。结合企业人工成本历史情况以及同时期的外部人工成本情况,包括行业水平、主要竞争对手水平,人工成本分析的结果对企业人工成本的投入起指导作用。基于人工成本发生性质的薪酬体系成为调整的方向,并在人力资源管理中运用。
Traditional labor cost analysis only uses evaluation of index statistics to come up with the judgment of the efficiency of a business firm＇s labor cost but rarely carried out the discussion about the usage of the result of that analysis to adjust labor cosL The labor cost statistics with outside labor cost at the same time, including industrial level, major rival level, and the result of labor cost analysis will offer guidance for industrial labor investment and the wage system based on the cause of labor cost will be the goal of wage system adjustment and be used in human resource management.
出处
《中国青年政治学院学报》
CSSCI
北大核心
2007年第1期98-101,共4页
Journal of China Youth College for Political Sciences
关键词
人工成本分析
薪酬调整
薪酬体系
labor cost analvsis ：wages modulation wage system
