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1、裝訂線 (LiteratureManufacturing enterprise of artificial cost studiesMark Gertler and Nobuhiro KiyotakiN.Y.U. and PrincetonOctober 2009This version: February 20101 Artificially cost structure and index system1.1 Artificially cost definition and compositionAccording to Chinas labor security regulation,

2、enterprise artificially cost is to show the enterprise is in production, operation and provide labor services activity what happened in the direct and indirect artificially expenses combined. Artificially cost mainly has a seven-item constitute, scope includes worker total wages, worker, social insu

3、rance premiums, worker welfare funds education funds, labor protection fees, worker housing fees and other artificially costs.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 c

4、ost structure index, labor costs input-output index, labor costs elasticity index.1.2.1 Artificially of total cost index. Artificially of total cost index reflects the enterprise the amount of labor cost level.1.2.2Artificially cost structure index. Artificially cost breakdown structure proportion,

5、artificially cost breakdown structural scale is the enterprise spending in all the labor costs of their seven constitute project occupies ratio.1.2.3Artificially cost input and output index. Input and output index basically has labor distribution rate, personnel rate and artificial cost profit margi

6、ns.(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 artificially cost.(2Personnel rate, mainly refers to the artificially cost of sales revenue (revenues proporti

7、on, says enterprise production and how many of the total裝訂線 value of sales for artificially costs.(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.1.2.4 Artifici

8、ally cost flexibility index. Elastic index is reference of elastic thought design management economics, a new index came out, the commonly used have added value of per capita artificially cost flexibility, sales income elasticity, total cost flexibility.2 Our manufacturing enterprise artificially co

9、st problems 2.1 Enterprise overgrown college, labor costs too muchLong-term since, in the full employment policy TongPei featuring, enterprise excess settlement, year after year precipitated the large dead wood. Especially in state-owned enterprises, personnel serious beyond the actual needs. And th

10、ey 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 consciousnessBecause our country by long hours under the planning economic system, the influence of extensive economic investment enterprise did not e

11、stablish input-output consciousness, not care products sales and profits, especially in Chinas most state-owned manufacturing enterprise, the enterprise artificially cost and enterprise management status in isolation, no set up the relationship between cost and profit, just protect the salary so in

12、enterprise management status, enterprise still appear landslide ignore enterprise artificially cost is to the current operating condition, its consequence is that the crisis management enterprise appear. This aspect and foreign manufacturing enterprises and foreign-funded enterprises industry still

13、exist considerable disparity.2.3 Enterprise lack the cost control of mechanism of artificialThe setups of Chinese manufacturing enterprise DingGang allocation of more, researchers repeated unreasonable, enterprise in internal preparation and system Settings with no follow the needs of enterprise ope

14、ration principle, but inherited traditional mechanism of post Settings, it will restrict the management裝訂線 of the enterprise and the employees work efficiency and enthusiasm. And lack of competitiveness of enterprises, no compensation system perfect artificially cost control system.2.4 Lack of artif

15、icially cost of enterprise risk consciousnessNowadays, the artificial cost manufacturing enterprise in the total cost is more and more big, the proportion of expenditure of cost between enterprises, enterprises are facing the increasingly fierce competition management decisions, will absorb a certai

16、n amount of risk, in the enterprise different decision-making process, labor costs also should as a risk factor into consideration.2.5 No attention to the training of its staff and professional developmentIn manufacturing enterprise in the artificial cost structure, staff education expenses accounts

17、 for only a small proportion, the enterprise only paying attention to cost control, and did not pay much attention to employees of knowledge and skill training, dont care staffs career development, to make their skills and abilities not get promoted. Affected employee labor productivity and work ent

18、husiasm. Reducing the labor costs of 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

19、, is the artificial cost investment and enterprise to current economic efficiency indicators hook, execute profit, costs, human input and output of all can to operational mechanism, and shall be higher than the growing rate of per capita labor costs, improve the economic benefits of the ability to b

20、ring, 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 the product. So, first of all the best alternative to determine artificially cost, efficiency index

21、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 level. It is裝訂線 based on whether it helps hairThe enthusiasm and swinging worker productivity development principle to dete

22、rmine. 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, to determine the enterprise production department of employment and auxiliary workers directly, each function manage

23、ment 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 the best standard input. Artificial Note:3.1.1Determining the scientific and reasonable productivity is critical. Besid

24、es an everyday solid work outside, still need flexible based on dynamic management.3.1.2The 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 benefits. The

25、refore, 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 low wage

26、s, can cause brain drain.3.1.4 Costs in computing artificially, balancing the interests and long-term interests, and consider the worker labor protection, welfare, etc legitimate rights and the needs of social security, etc, thus grasp artificially input degree. In determining the artificially into

27、standard later, establishing flexible management mechanism is the key to good artificially cost management. 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

28、benefits, costs double hang economic responsibility system salary, bonus allocation and will benefit cost index decomposition, strict appraisal.(2 Strictly implements over-staff, optimize allocation of human resources, and implement diversified labor distribution system and give full play to the int

29、erests of the wages for workers.裝訂線 3.2 To build a statistical parameter and analysis modelEnterprise business activities are interrelated, indexes exist between interdependence, the enterprise shall establish artificially cost analysis model, its purpose is to make readers (the leader can clear and

30、 comprehensively understand the composition of labor cost, the quantity and the relationship between indicators, to improve the management level of the enterprise provide help.3.3 E stablish budget, clearing systemTo transfer the departments of labor cost management initiative. Per capita artificial

31、ly 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 nec

32、essary 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 to4.1 Strengthen artificially cost management is a long-term proces

33、sStrengthen artificially cost management, especially in the enterprises to establish its management mechanism, is far from a short time. In this work, on how to transform the traditional ideas, develop business contacts, organization personnel dismissal, maintain social stability, is the key and the

34、 prerequisites, must first serious well.4.2 S hould pay attention to artificially cost leverageControl artificially costs, and not to blindly, but lower the workers income to make artificial cost of incentive play their due role, prompting worker labor enthusiasm improve, its purpose is to develop t

35、he productive forces, and increase the income, improve worker peoples standard of living. Therefore, to artificially cost management and control, should be in legal and implement裝訂線 relevant policy premise, maintain proper flexibility, so as to better play the role of its economic leverage.4.3 With

36、input-output view of artificial costTo use for point of view to measure the output of each a labor costs for spending, on the one hand, strictly control unreasonable spending and invalid vote in order to reduce the cost, result in direct economic benefit; Also want to consider the characteristics an

37、d costs of the effects of purely for saving and one-sided compression expenses, and not the final purpose of strengthening management, how to mobilize the enthusiasm of each class staff, give full play to their potential, science-induced indirect benefit will is more important.4.4 Artificial cost ma

38、nagement of feasibility, policyArtificially cost management is a policy is stronger, involves the area wide, on employees, to enterprise, impact on society at large, therefore, our enterprise cost management work, should put it as an independent unit to treat, and not simply as other cost project li

39、ke to management. Artificially cost management itself is a systems engineering, with the reform of economic system, the enterprise in the process of establishing a modern enterprise system.裝訂線 譯文制造型企業(yè)的人工成本研究馬克格特勒與清瀧信宏N.Y.U.和普林斯頓2009年10月這個版本:2010年2月1 人工成本的構(gòu)成與指標體系1.1人工成本的定義與構(gòu)成按照我國勞動保障部規(guī)定,企業(yè)人工成本是指企業(yè)在生產(chǎn)

40、經(jīng)營和提供勞務(wù)活動中所發(fā)生的各項直接和間接人工費用的總和。人工成本主要有七項構(gòu)成,范圍包括:職工工資總額、社會保險費用、職工福利費用、職工教育經(jīng)費、勞動保護費用、職工住房費用和其他人工成本支出。1.2人工成本的指標體系目前,常用的人工成本分析指標主要有四類,即人工成本總量指標,人工成本結(jié)構(gòu)指標,人工成本投入產(chǎn)出指標,人工成本彈性指標。1.2.1人工成本總量指標。人工成本總量指標反映的是企業(yè)人工成本的總量水平。1.2.2人工成本結(jié)構(gòu)指標。人工成本分項結(jié)構(gòu)比例,人工成本分項結(jié)構(gòu)比例是企業(yè)支出的全部人工成本中的七個構(gòu)成項目各自占有的比例。它可以反映企業(yè)人工成本支出的總體結(jié)構(gòu)以及各個構(gòu)成部分的變動狀況

41、和優(yōu)化程度。1.2.3人工成本投入產(chǎn)出指標。投入產(chǎn)出指標主要有勞動分配率,人事費用率和人工成本利潤率。(1勞動分配率是指人工成本占增加值(純收入比重,表示企業(yè)在一定時期內(nèi)新創(chuàng)造的價值中有多少比例用于支付人工成本。(2人事費用率,主要指人工成本占銷售收入(營業(yè)收入比重,表示企業(yè)生產(chǎn)和銷售的總價值中有多少用于人工成本支出。(3人工成本利潤率,主要是指企業(yè)投入的人工成本代價與企業(yè)最終獲得的以利潤表現(xiàn)的經(jīng)濟效益之間的關(guān)系。1.2.4人工成本彈性指標。彈性指標是借鑒管理經(jīng)濟學中的彈性思想設(shè)計出來的一種新的指標,常用的有人均人工成本的增加值彈性、銷售收入裝訂線 彈性、總成本彈性。2 我國制造企業(yè)人工成本存

42、在的問題2.1企業(yè)冗員過多,人工成本虛耗長期以來,在統(tǒng)包統(tǒng)配的完全就業(yè)方針下,企業(yè)超量安置、逐年沉淀了大量冗員。特別是國有企業(yè),人員嚴重超出實際需要。且他們的使用效率低下,大量人工成本被虛耗,降低了人工成本的投入產(chǎn)出效率。2.2缺少人工成本的投入產(chǎn)出意識由于我國長時間受到計劃經(jīng)濟體制下粗放經(jīng)濟投入的影響,企業(yè)沒有樹立投入產(chǎn)出的意識,不關(guān)心產(chǎn)品的銷售和利潤,尤其在我國大多數(shù)國有制造企業(yè)中,企業(yè)人工成本與企業(yè)的經(jīng)營狀況呈孤立狀態(tài),沒有建立起成本與利潤之間的關(guān)系,只是一味的“保工資”所以在企業(yè)經(jīng)營狀況出現(xiàn)滑坡時,企業(yè)仍然無視企業(yè)人工成本是否適應(yīng)當前經(jīng)營狀況,其后果就是企業(yè)出現(xiàn)經(jīng)營上的危機。這方面與國

43、外制造企業(yè)和外商投資企業(yè)還存在不小的差距。2.3企業(yè)缺少人工成本的控制機制我國制造企業(yè)的機構(gòu)設(shè)置重復(fù)較多,人員定崗定編不合理,企業(yè)在內(nèi)部的編制和制度設(shè)置上沒有遵循符合企業(yè)經(jīng)營的需要原則,而是繼承了傳統(tǒng)機制中的崗位設(shè)置,這必將制約企業(yè)的經(jīng)營和員工的工作效率與積極性。而且企業(yè)的薪酬體系缺乏競爭力,沒有形成完善的人工成本控制體系。2.4企業(yè)缺少人工成本的風險意識現(xiàn)今,制造企業(yè)的人工成本在總成本中的支出比重越來越大,企業(yè)之間的成本競爭越來越激烈,企業(yè)面臨經(jīng)營上的決策時,都要承受一定的風險,在企業(yè)不同的決策過程中,人工成本也應(yīng)作為一個風險系數(shù)加以考慮。2.5沒有關(guān)注員工的培訓與職業(yè)發(fā)展在制造企業(yè)的人工成

44、本構(gòu)成中,員工的教育費用只占一個很小的比例,企業(yè)只注重成本的控制,而不重視對員工知識和技能的培訓,不關(guān)心員工的職業(yè)生涯發(fā)展,使員工的技能和能力沒有得到提升,影響了員工的勞動生產(chǎn)率和工作積極性,從而降低了人工成本的產(chǎn)出性指標。裝訂線 3 企業(yè)如何進行人工成本管理3.1 建立靈活的管理機制確定正確的人工成本控制目標,建立靈活的人工成本管理機制。人工成本管理機制,就是將人工成本投入與企業(yè)當前經(jīng)濟效益指標掛鉤,實行利潤、成本、人力投入與產(chǎn)值均能上能下的運行機制,且增長幅度應(yīng)高于人均人工成本的增長幅度,才能帶來經(jīng)濟效益的提高,這才是增收增效的人工成本。企業(yè)進行人工成本控制的目的是要降低人工成本在總成本中的比重,增強產(chǎn)品的競爭能力。因此,首先確定人工成本的最佳投入量,在確保企業(yè)目標效益指標實現(xiàn)的前提下,確定一個能保障職工生產(chǎn)積極性和合法權(quán)益的投入水平。它是根據(jù)是否有利于發(fā)揮職工的積極性和發(fā)展生產(chǎn)力的原則來確定。其次,在計算用工量時,根據(jù)銷售收入的預(yù)測,決定其用工數(shù)量的多少,通過科學和符合實際的勞動定額水平,來確定企業(yè)生產(chǎn)部門直接用工和輔助工的定員,各職能管理部門的定員,并適當兼雇崗位職責及業(yè)務(wù)范圍。由此計算出的