制造型企業(yè)的人工成本研究-外文資料翻譯

1、本科畢業(yè)設計（論文）附錄附錄 i 一夕卜文原文題目： manufacturing enterprise of arti行cialcost studies附錄ii外文中譯文題目：制造型企業(yè)的人工成本研究院（系）經(jīng)濟管理學院專業(yè)名稱會計學年級班級學生姓名xxx指導教師xxx附錄目錄附錄i外文資料：21 artificially cost structure and index system21.1 artificially cost definition and composition21.2 artificially cost index system22 our manufacturing e

2、nterprise artificially cost problems42.1 enterprise overgrown college, labor costs too much42.2 the lack of labor costs input-output consciousness42.3 enterprise lack the cost control of mechanism of artificial42.4 lack of artificially cost of enterprise risk consciousness52.5 no attention to the tr

3、aining of its staff and professional development53 enterprise how to artificially cost management531 establish flexible management mechanism53.2 to build a statistical parameter and analysis model73.3 establish budget, clearing system84 strengthen artificially cost management problems should be paid

4、 attention to94.1 strengthen artificially cost management is a long-term process94.2 should pay attention to artificially cost leverage94.3 with uinput-outputn view of artificial cost104.4 artificial cost management of feasibility, policy10附錄ii中文翻譯：121人工成本的構(gòu)成與指標體系121人工成本的定義與構(gòu)成121.2人工成本的指標體系122我國制造企業(yè)

5、人工成本存在的問題132.1企業(yè)冗員過多，人工成本虛耗132.2缺少人工成本的投入產(chǎn)出意識132.3企業(yè)缺少人工成本的控制機制132.4企業(yè)缺少人工成本的風險意識142.5沒有關(guān)注員工的培訓與職業(yè)發(fā)展143企業(yè)如何進行人工成本管理143.1建立靈活的管理機制143.2建立統(tǒng)計臺賬及分析模型153.3建立預算、結(jié)算制度164加強人工成本管理應注意的問題174.1加強人工成本管理是一項長期的過程174.2應注意人工成本的杠桿作用174.3用“投入產(chǎn)出”的觀點來看待人工成本174.4將人工成本管理獨立化、政策化17附錄：外文資料與中文翻譯附錄i 外文資料：manufacturing enterpri

6、se of artificial cost studies1 artificially cost structure and index system1.1 artificially cost definition and compositionaccording to china's labor security regulation, enterprise artificially cost is to show the enterprise is in production, operation and provide labor services activity what h

7、appened in the direct and indirect artificially expenses combined. artificially cost mainly has a seven-item constitute, scope includes worker total wages, worker, social insurance premiums, worker welfare funds education fun ds, labor protection fees, worker housing fees and other artificially cost

8、s.1-2 artificially cost index systemat present, the artificial cost analysis indicators used there are four main categories, namely artificial of total cost index, artificial cost structure index, labor costs input-output index, labor costs elasticity index.1.2.1 artificially of total cost index. ar

9、tificially of total cost index reflects the enterprise the amount of labor cost level. due to the different enterprise worker number is different, so commonly used to reflect the per capita artificially cost level of enterprise labor costs. per capita artificially cost is the enterprise all artifici

10、ally costs per a halve to employees share. can be divided into the per capita year, month and hour labour costs, per capita monthly, hours artificially cost should press annual per capita artificially cost index undertakes convert, is the international comparison between the transverse used indicato

11、rs-l2.2 artificially cost structure index. artificially cost breakdown structure proportion, artificially cost breakdown structural scale is the enterprise spending in all the labor costs of their seven constitute project occupies ratio. it can reflect the enterprise artificially cost and expenses o

12、f the overall structure and the various components of change status and optimizing degrees. the total cost of artificial cost ratio, it is mainly reflected in the total cost of enterprise, how much of the labor costs to pay for the enterprise.1.2.3 artificially cost input and output index. input and

13、 output index basically has labor distribution rate, personnel rate and artificial cost profit margins.(1) labor distribution rate refers to the value (net income of artificial cost, says the proportion of enterprise) inside certain period in new value created what percentage is used to pay artifici

14、ally cost. it reflects the distribution relationship and artificial cost elements of the input-output relation, the same enterprise in different annual labor distribution rate compared, in the same industry labor distribution between different enterprises, the comparison that rate of relative level

15、of artificial cost.(2) personnel rate, mainly refers to the artificially cost of sales revenue (revenues) proportion, says enterprise production and how many of the total value of sales for artificially costs. the index reflects artificially cost input-output ratio, employees in the enterprise's

16、 share of total remuneration and employees return and labor productivity contrast relations.(3) artificially cost profit margin, is mainly refers to the enterprise put in artificial cost of cost and enterprise eventually get profits on the economic benefits of such a relationship. the index shows th

17、at create value in enterprise new employees of direct and indirect get paid at all and the relationship between corporate profits.1.2.4 artificially cost flexibility index. elastic index is reference of elastic thought design management economics, a new index came out, the commonly used have added v

18、alue of per capita artificially cost flexibility, sales income elasticity, total cost flexibility.2 our manufacturing enterprise artificially cost problems2.1 enterprise overgrown college, labor costs too muchlong-term since, in the full employment policy tongpei featuring, enterprise excess settlem

19、ent, year after year precipitated the large dead wood. especially in state-owned enterprises, personnel serious beyond the actual needs. and they use inefficient, a lot of artificial costs and reduce the labor costs for college input-output efficiency.2.2 the lack of labor costs input-output conscio

20、usnessbecause our country by long hours under the planning economic system, the influence of extensive economic investment enterprise did not establish input-output consciousness, not care products sales and profits, especially in china's most state-owned manufacturing enterprise, the enterprise

21、 artificially cost and enterprise management status in isolation, no set up the relationship between cost and profit, just nprotect the salaryn so in enterprise management status, enterprise still appear landslide ignore enterprise artificially cost is to the current operating condition, its consequ

22、ence is that the crisis management enterprise appea匚 this aspect and foreign manufacturing enterprises and foreign-funded enterprises industry still exist considerable disparity.2.3 enterprise lack the cost control of mechanism of artificialthe setups of chinese manufacturing enterprise dinggang all

23、ocation of more, researchers repeated unreasonable, enterprise in internal preparation and system settings with no follow the needs of enterprise operation principle, but inherited traditional mechanism of post settings, it will restrict the management of the enterprise and the employee's work e

24、fficiency and enthusiasm. and lack of competitiveness of enterprises, no compensation system perfect artificially cost control system.2.4 lack of artificially cost of enterprise risk consciousnessnowadays, the artificial cost manufacturing enterprise in the total cost is more and more big, the propo

25、rtion of expenditure of cost between enterprises, enterprises are facing the increasingly fierce competition management decisions, will absorb a certain amount of risk, in the enterprise different decision-making process, labor costs also should as a risk factor into consideration. and just a lot of

26、 enterprise lack the cost control risk consciousness of artificial. enterprise management process used to consider the total cost and accept the relationship of people, has neglected the labor costs in the total cost of existence of certain limits, even enterprise total cost is well controlled, and

27、labor costs beyond the alert level the occurrence of business, enterprise equally at risk.2.5 no attention to the training of its staff and professional developmentin manufacturing enterprise in the artificial cost structure, staff education expenses accounts for only a small proportion, the enterpr

28、ise only paying attention to cost control, and did not pay much attention to employees of knowledge and skill training, don't care staffs career development, to make their skills and abilities not get promoted. affected employee labor productivity and work enthusiasm. reducing the labor costs of

29、 the output index.3 enterprise how to artificially cost management3>1 establish flexible management mechanismto determine the correct artificially cost control object, establish flexible artificially cost management mechanism artificially cost management mechanism, is the artificial cost investme

30、nt and enterprise to current economic efficiency indicators hook, execute profit, costs, human input and output of all can to operational mechanism, when enterprise per capita artificially cost growth, per capita income per capita value and should also be increased sales increase, and shall be highe

31、r than the growing rate of per capita labor costs, improve the economic benefits of the ability to bring, and this is the effect of artificial cost increase. enterprise artificially cost control purpose is to reduce labor costs in the proportion of total costs and enhance the competition ability of

32、the product. reduce labor costs in the proportion of sales revenue, enhance artificially cost's capacity to pay. artificially cost management not to reduce the cost of jueduie enterprise artificially, from the input-output economic angle consideration, certain artificially cost investment should

33、 bring certain output efficiency. so, first of all the best alternative to determine artificially cost, efficiency index in ensuring company goal, under the precondition of realizing confirmed a can guarantee a worker production enthusiasm and the legitimate rights and interests of the investment le

34、vel. it is based on whether it helps hairthe enthusiasm and swinging worker productivity development principle to determine. secondly, the amount in the calculation of the labor, according to the sales revenue forecast, decided to its labor quantity, through scientific and practical work quota level

35、, to determine the enterprise production department of employment and auxiliary workers directly, each function management department over-staff of, and appropriate and over-staff hired responsibilities and business scope. thus calculated enterprise total employment requirements (i.e. over-staff) is

36、 the best standard input. artificial note:3.1.1 determining the scientific and reasonable productivity is critical. besides an everyday solid work outside, still need flexible based on dynamic management. according to the implementation process of over-staff, allocation of distribution, discover a p

37、roblem, at any time, dynamically adjust to artificially launch control in the best state.3.1.2 the economic benefit of enterprise is the important factor to determine artificially input. this is because the source of one hand benefit is another wages, salaries to ensure the realization of the benefi

38、ts. therefore, should both, pinpoint enterprise profit and loss of balance, or achieve enterprise expected profit employment, when artificially cost is quantity of the ceiling must control.3.1.3 social average salary is important reference standards, nots allow to ignore, otherwise this enterprise l

39、ow wages, can cause brain drain. enterprise employees expectations, and is also a neglected factor, because it directly affects worker initiative. in addition, still should consider to state and local government related policies.3.1a costs in computing artificially, balancing the interests and long-

40、term interests, and consider the worker labor protection, welfare, etc legitimate rights and the needs of social security, etc, thus grasp artificially input ndegreein determining the artificially into standard later, establishing flexible management mechanism is the key to good artificially cost ma

41、nagement. its purpose is to fully mobilize the enthusiasm and enhance the enterprise employees labor productivity. therefore requirements:(1) first transformation leadership and workers concept, promote "benefits, costs double hang economic responsibility system" salary, bonus allocation a

42、nd will benefit cost index decomposition, strict appraisal, make benefit cost two big index and departments work and worker's vital interest to hook comes, hang, plug up loopholes in management rules to guide worker set economic efficiency and to the management idea, which all care about costs,

43、everyone involved cost management situation.(2) strictly implements over-staff, optimize allocation of human resources, and implement diversified labor distribution system and give full play to the interests of the wages for workers with driving mechanism under competition, the test, evaluation and

44、the way of the combination of the actual operation and balance, thus forming artificially costs less dynamic management mechanism of multi-energy.3.2 to build a statistical parameter and analysis modeldesignated artificially cost management organization and personnel. build artificially costprice st

45、atistical parameter and artificially cost analysis model. enterprise artificially cost management is a system engineering, requests the enterprise must have systematically, overall, all-round, to do the job, the whole inside the company shall establish with labor department primarily artificially co

46、st management system, to the artificially cost budget to audit strictly, cost of non-budgetary, perform strict supervision must examination and approval procedures, approval can execute, efforts to reduce labor costs. enterprises should undertake artificial cost management, will be serious artificia

47、lly cost report system, improve the labor cost associated with artificial wages, insurance and welfare statistics system and financial reporting system, establish the artificially cost statistical parameter, ledger mainly includes eight parts: labor costs and consolidated parameter, wage income para

48、meter (should contain all the remuneration paid staff, social insurance parameter, staff welfare costs parameter, labor protection fee education training fee ledger, ledger, worker housing costs in ledger, other artificial cost account.enterprise business activities are interrelated, indexes exist b

49、etween interdependence, the enterprise shall establish artificially cost analysis model, its purpose is to make readers (the leader) can clear and comprehensively understand the composition of labor cost, the quantity and the relationship between indicators, to improve the management level of the en

50、terprise provide help.33 establish budget, clearing systembuild artificially cost budget, clearing system budget is management control activities in a method widely used in digital form, it is the future of the set period staffing plan. using the budget, which is beneficial to the managers of all de

51、partments in the labor cost management work do evaluation and control. artificially cost departments shall prepare the budget management system, make artificial cost budget management systems, procedures, and standardized. artificially cost budget should with financial budget year as artificial cost

52、 budget year, with financial and other professional budget data as the basis, the labor department budget, namely alone maintain relative independence. budget, should according to relevant state policy, the policy, according to business department, according to the plan task last year, considering t

53、he actual decrease, with special factors for increasing earnings, the principle of amount, cost-effective, a scientific and reasonable arrangement, preparation of artificial cost budget funds, and shall not prepare deficit budget. in order to guarantee system, the seriousness of the once approved, t

54、he general budget adjustment, if not by state policy in the year execution influence, personnel orgnaization happening big changes, really need to adjust, subordinate departments to artificially cost department put forward an application, approval, besides can pay are not adjusted. enterprise should

55、 be held annually in the financial statements of artificial cost settlement after in accordance with the relevant accounting rules, according to the parameter establishment, timely, accurate and complete settlement of labor costs, the contrast of artificial cost budget plan early, calculate the limi

56、t, and save overspent gross index, labor cost analysis of clinical index and relative ratio index, contrast artificially cost control targets, including absolute index and relative index, look at labor costs under effective control, to see whether increasing earnings have reached. for the department

57、 of labor cost management, shall develop proper measures, such as some prizes in accordance with the extent of each department, increasing earnings extracted a certain proportion of the total wages as a reward fund.to transfer the departments of labor cost management initiative. per capita artificia

58、lly cost for simultaneously, and high levels of personnel rate, labor distribution rate high department. at the end of the settlement, should be analyzed specific reason, and take measures to adjust. for instance if wages higher, and growth of the unit, can rapid salary makes its benefit, and the ne

59、cessary and subtract discrepancy is punished. the high cost of unit of artificial should undertake warning forecast, when necessary, implementing cost a veto.4 strengthen artificially cost management problems should be paid attention to41 strengthen artificially cost management is a long-term processstrengthen artificially cost management, especially in the enterprises to establish its management mechanism, is far fr