發(fā)布時間：2018-05-15 22:30

  本文選題：人工成本 + 直覺模糊集　； 參考：《華北電力大學》2014年碩士論文

【摘要】：人工成本管理，是指企業(yè)對在生產(chǎn)經(jīng)營活動中，，圍繞勞動者所發(fā)生的全部費用進行界定、核算、支付、調(diào)整等一系列管理行為，是適應企業(yè)資本有機構成不斷提高的趨勢而產(chǎn)生和不斷發(fā)展的。人工成本管理已成為國外企業(yè)管理中一個比較成熟的領域。而我國受長期計劃經(jīng)濟的影響，企業(yè)人工費用列支制度不健全，界定范圍不明晰，渠道過多過亂，給工資分配、工資管理帶來許多困難和沖擊。本文通過對人工成本指標的分析，建立了企業(yè)人工成本分析的控制體系，即從人工成本的增長狀態(tài)進行彈性控制，從人工成本的水平狀態(tài)進行比率控制；同時提出了加強企業(yè)人工成本控制的對策。本文研究的目的是要尋求企業(yè)人工成本控制有效途徑，以保證利潤和職工收入兩大目標的實現(xiàn)。 本文根據(jù)國網(wǎng)S供電公司人工成本動態(tài)性的特點，結合本單位實際情況，采取適合自身特點、行之有效的人工成本過程控制，將企業(yè)人工成本管理由專業(yè)化管理向綜合化管理轉化，加強人工成本過程管理，通過分析人工成本三類指標：人工成本總量指標、人工成本結構指標、人工成本比率型指標，融合勞動用工管理、薪酬及相關費用管理，考慮整個公司經(jīng)濟活動中人工成本的水平、變動趨勢與發(fā)展水平是否相適應等宏觀調(diào)控要求，運用直覺模糊評價法對S供電公司進行人工成本的月度分析，對十個縣公司進行分級，并提出相應的獎懲措施，對S供電公司的人工成本進行月度管理控制。六月份進行中期評價，對十個縣公司進行分級，找出下屬公司變動人工成本較大的原因，并對評價結果提出相應的獎懲措施。年度運用TOPSIS法對下屬公司進行年度總排名，作為考核標準，提出相應獎懲措施。確保職工工資增長與企業(yè)效益狀況相匹配，規(guī)范企業(yè)收入分配行為，找出人工成本優(yōu)化的途徑和措施，提高企業(yè)人工成本的投入效益，提升人工成本管理效率，促進企業(yè)科學發(fā)展。
[Abstract]:Labor cost management refers to a series of management actions, such as defining, accounting, paying, adjusting and so on, in the production and operation activities of the enterprise, which revolves around the total expenses incurred by the laborer. Is adapts to the enterprise capital organic constitution unceasingly enhances the tendency to produce and the unceasing development. Labor cost management has become a mature field in foreign enterprise management. However, under the influence of the long-term planned economy, the enterprise labor expense system is not perfect, the definition of the scope is not clear, the channels are too much chaos, to the wage distribution, wage management brings a lot of difficulties and shocks. Based on the analysis of labor cost index, this paper establishes the control system of enterprise labor cost analysis, that is, elastic control from the growth state of labor cost and ratio control from the level state of labor cost; At the same time, the countermeasures to strengthen the control of labor cost are put forward. The purpose of this paper is to find an effective way to control labor cost in order to ensure the realization of profit and employee income. According to the dynamic characteristics of labor cost in S Power supply Company of China Power supply Company, combined with the actual situation of the unit, this paper adopts the effective process control of labor cost, which is suitable for its own characteristics. The labor cost management of enterprises is transformed from specialized management to comprehensive management, and the process management of labor cost is strengthened. Through the analysis of three indicators of labor cost: total labor cost index, labor cost structure index, labor cost ratio index, Integrate labor management, salary and related expenses management, consider the level of labor costs in the whole company's economic activities, whether the changing trend and development level are suitable for macro-control requirements, By using the method of intuitionistic fuzzy evaluation, the monthly labor cost of S power supply company is analyzed, the ten county companies are classified, and the corresponding measures of reward and punishment are put forward, and the monthly management and control of the labor cost of S power supply company is carried out. In June, the mid-term evaluation was carried out, the ten county companies were classified to find out the reasons for the higher labor cost of the subordinate companies, and the corresponding rewards and punishment measures were put forward to the evaluation results. The annual TOPSIS method is used to rank the subordinate companies, as the assessment standard, the corresponding measures of reward and punishment are put forward. To ensure that the wage increase of the workers and staff matches the enterprise benefit, to standardize the income distribution behavior of the enterprise, to find out the ways and measures to optimize the labor cost, to improve the input benefit of the labor cost in the enterprise, and to enhance the efficiency of the management of the labor cost. To promote the scientific development of enterprises.
【學位授予單位】：華北電力大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.61

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本文編號：1894244