人力资源视角下S公司的成本管控分析
摘 要
近几年来，成本控制已逐步成为公司经营的一个重要组成部分。S公司是中国海洋航运企业集团的一员，目前正处于盈利不断下降的困境之中，而人才成本的不断上升，已经成为影响其能否获得竞争优势的一个主要原因。本文以 S公司人力资源成本管控为研究对象，采用定性分析法和案例分析法，对 S公司人力资源成本管控的现状进行了分析和评价，发现 S公司在人力资源成本管控方面存在着以下几个问题：没有建立人力资源成本管控体系，人力资源成本管控手段单一，人力资源成本进度管控缺乏激励作用，人力资源成本投入效率低下。针对企业存在的问题，进行了详细的分析，并对其成因进行了深入的探讨，为企业制定了相应的人事成本控制方案。提出了一套有效的人力资源控制措施，并对人力资源控制措施进行了考核。本文的结论对S公司实施人力资源控制方案具有一定的指导意义，同时对其他企业在实施 人力资源控制方案时也具有一定的参考价值。
关键词：人力资源, 成本管理, 成本控制
Analysis on the cost control of S Company from the perspective of human resources
Abstract
In recent years, cost control has gradually become an important part of the company's operation. As a member of China Ocean shipping enterprise Group, S Company is currently in the dilemma of declining profit, and the rising cost of talents has become a major factor affecting its ability to gain competitive advantages. This paper takes the human resource cost control of S Company as the research ob ject, adopts qualitative analysis method and case analysis method to analyze and evaluate the current situation of human resource cost control of S Company, and finds that S Company has the following problems in the aspect of human resource cost control: Human resource cost control system has not been established, human resource cost control means are single, human resource cost schedule control lacks incentive effect, and human resource cost input efficiency is low. In view of the problems existing in the enterprise, a detailed analysis is made, and the causes are deeply discussed, and the corresponding personnel cost control scheme is formulated for the enterprise. This paper puts forward a set of effective human resource control measures, and evaluates the human resource control measures. The conclusion of this paper has certain guiding significance for S Company to implement human resource control scheme, and also has certain reference value for other enterprises to implement human resource control scheme.
Key words: Human Resources, cost management, cost control
目 录
摘 要 II
Abstract III
一、绪论 1
(一)研究背景及意义 1
(二)研究思路与内容 1
二、文献综述 3
(一)人力资源概述 3
(二)人力资源成本管控理论 3
(三)本章小结 4
三、S公司人力资源成本管控的现状及问题 5
(一)S公司现有人力资源成本管控的理念与目标 5
(二) S公司现有人力资源成本管控计划 5
(三)S公司现有人力资源成本管控的问题 5
四、S公司人力资源成本管控的改进计划 6
(一)管控目标及基本原则 6
(二)年度预算层面的改进计划 6
(三）组织设计层面的改进计划 7
五、S公司人力资源成本管控改进计划的监督与保障 8
(一)改进计划的执行 8
(二)改进计划的实施效果评价 8
(三)本章小结 9
结 语 10
参考文献 11
致 谢 12
摘 要
近几年来，成本控制已逐步成为公司经营的一个重要组成部分。S公司是中国海洋航运企业集团的一员，目前正处于盈利不断下降的困境之中，而人才成本的不断上升，已经成为影响其能否获得竞争优势的一个主要原因。本文以 S公司人力资源成本管控为研究对象，采用定性分析法和案例分析法，对 S公司人力资源成本管控的现状进行了分析和评价，发现 S公司在人力资源成本管控方面存在着以下几个问题：没有建立人力资源成本管控体系，人力资源成本管控手段单一，人力资源成本进度管控缺乏激励作用，人力资源成本投入效率低下。针对企业存在的问题，进行了详细的分析，并对其成因进行了深入的探讨，为企业制定了相应的人事成本控制方案。提出了一套有效的人力资源控制措施，并对人力资源控制措施进行了考核。本文的结论对S公司实施人力资源控制方案具有一定的指导意义，同时对其他企业在实施 人力资源控制方案时也具有一定的参考价值。
关键词：人力资源, 成本管理, 成本控制
Analysis on the cost control of S Company from the perspective of human resources
Abstract
In recent years, cost control has gradually become an important part of the company's operation. As a member of China Ocean shipping enterprise Group, S Company is currently in the dilemma of declining profit, and the rising cost of talents has become a major factor affecting its ability to gain competitive advantages. This paper takes the human resource cost control of S Company as the research ob ject, adopts qualitative analysis method and case analysis method to analyze and evaluate the current situation of human resource cost control of S Company, and finds that S Company has the following problems in the aspect of human resource cost control: Human resource cost control system has not been established, human resource cost control means are single, human resource cost schedule control lacks incentive effect, and human resource cost input efficiency is low. In view of the problems existing in the enterprise, a detailed analysis is made, and the causes are deeply discussed, and the corresponding personnel cost control scheme is formulated for the enterprise. This paper puts forward a set of effective human resource control measures, and evaluates the human resource control measures. The conclusion of this paper has certain guiding significance for S Company to implement human resource control scheme, and also has certain reference value for other enterprises to implement human resource control scheme.
Key words: Human Resources, cost management, cost control
目 录
摘 要 II
Abstract III
一、绪论 1
(一)研究背景及意义 1
(二)研究思路与内容 1
二、文献综述 3
(一)人力资源概述 3
(二)人力资源成本管控理论 3
(三)本章小结 4
三、S公司人力资源成本管控的现状及问题 5
(一)S公司现有人力资源成本管控的理念与目标 5
(二) S公司现有人力资源成本管控计划 5
(三)S公司现有人力资源成本管控的问题 5
四、S公司人力资源成本管控的改进计划 6
(一)管控目标及基本原则 6
(二)年度预算层面的改进计划 6
(三）组织设计层面的改进计划 7
五、S公司人力资源成本管控改进计划的监督与保障 8
(一)改进计划的执行 8
(二)改进计划的实施效果评价 8
(三)本章小结 9
结 语 10
参考文献 11
致 谢 12
