【摘要】：隨著社會經(jīng)濟(jì)技術(shù)的飛速發(fā)展,企業(yè)人力資源的構(gòu)成和人力資源的性質(zhì)都發(fā)生了顯著的變化。“以人為本”的管理理念,成為目前企業(yè)發(fā)展的動力,人力資源也已經(jīng)成為企業(yè)生存和發(fā)展的核心資源,人力資源成本的控制也逐漸成為企業(yè)核心競爭力。對企業(yè)人力資源成本進(jìn)行控制,企業(yè)的主管部門以及企業(yè)人力資源管理部門不僅僅要根據(jù)人力資源的成本構(gòu)成要素分別進(jìn)行投入成本的控制,還要考慮到人力資源成本投資的收益率,將人力資源成本的支出作為企業(yè)投資性的支出,以科學(xué)的最優(yōu)的人力資源成本控制途徑,為企業(yè)獲得更大的收益,是企業(yè)的發(fā)展越來越強(qiáng)大。 當(dāng)前國有航運(yùn)企業(yè)是我國的支柱產(chǎn)業(yè)之一,國有航運(yùn)企業(yè)的發(fā)展規(guī)模越來越大。大連遠(yuǎn)昌船務(wù)有限公司作為典型的國有航運(yùn)企業(yè),在人力資源成本控制方面也加大了力度,遠(yuǎn)昌公司的人力資源部門已經(jīng)意識到有效的人力資源成本控制對公司提高市場競爭能力,完善公司內(nèi)部管理的機(jī)制具有十分重要的意義。 本論文一共分了五個(gè)部分,第一部分首先介紹了人力資源成本控制的研究的背景、相關(guān)文獻(xiàn)綜述以及簡單的內(nèi)容與方法。第二部分分析了人力資源成本的相關(guān)理論,首先對人力資源成本的概念和構(gòu)成進(jìn)行了詳細(xì)的解釋,同時(shí)解釋了人力資源成本控制的概念；其次是對人力資源成本控制的理論基礎(chǔ)的分析和對人力資源成本控制的內(nèi)容的分析；最后分析了人力資源成本控制的作用以及措施。第三部分對大連遠(yuǎn)昌船務(wù)有限公司的基本情況進(jìn)行了介紹,并且研究分析了遠(yuǎn)昌公司人力資源成本控制的現(xiàn)狀,以及目前存在的問題,分析了影響人力資源成本控制的因素。第四部分通過對目前遠(yuǎn)昌公司人力資源成本控制的問題提出了發(fā)展需求的預(yù)測,同時(shí)分析和提出了遠(yuǎn)昌公司人力資源成本控制的方法。第五部分根據(jù)人力資源成本控制的方法,對遠(yuǎn)昌公司人力資源成本控制的提出了具體的措施。
[Abstract]:With the rapid development of social economy and technology, the composition and nature of human resources of enterprises have changed significantly. The "people-oriented" management concept has become the driving force for the development of enterprises at present. Human resources have also become the core resources for the survival and development of enterprises, and the control of human resources costs has gradually become the core competitiveness of enterprises. To control the cost of human resources, the department in charge of the enterprise and the department of human resource management should not only control the input cost according to the elements of the cost of human resources, Taking into account the rate of return of human resource cost investment, the expenditure of human resource cost is regarded as the investment expenditure of the enterprise, and the best way of controlling the human resource cost is scientific, so that the enterprise can get more benefit. The development of the enterprise is more and more powerful. At present, state-owned shipping enterprises are one of the pillar industries in China, and the scale of development of state-owned shipping enterprises is becoming larger and larger. As a typical state-owned shipping enterprise, Dalian Yuanchang Shipping Co., Ltd. has also stepped up its efforts in human resource cost control. The human resources department of Yuanchang Company has realized that effective human resource cost control is very important for the company to improve the market competition ability and perfect the internal management mechanism of the company. This paper is divided into five parts. The first part introduces the background of the research on human resource cost control, literature review and simple content and methods. The second part analyzes the related theories of human resource cost. Firstly, the concept and composition of human resource cost are explained in detail, and the concept of human resource cost control is explained at the same time. Secondly, it analyzes the theoretical basis of human resource cost control and the content of human resource cost control, and finally analyzes the role and measures of human resource cost control. The third part introduces the basic situation of Dalian Yuanchang Shipping Co., Ltd., and studies and analyzes the current situation of human resource cost control in Yuanchang Company, as well as the existing problems, and analyzes the factors that affect the control of human resource cost. In the fourth part, the author puts forward the forecast of the development demand of the human resource cost control in Yuanchang Company, and analyzes and puts forward the methods of the human resource cost control in the Yuanchang Company at the same time. In the fifth part, according to the method of human resource cost control, the author puts forward concrete measures of human resource cost control in Yuanchang Company.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F272.92;F550.66

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王清;;民營企業(yè)人力資源成本預(yù)測的若干思考[J];管理科學(xué)文摘;2008年03期

2 邵華;;淺談人力資源管理中的思想政治工作[J];經(jīng)營管理者;2009年19期

3 王梅;;淺析企業(yè)人力資源成本的構(gòu)成[J];經(jīng)營管理者;2011年08期

4 韓海文;孫志梅;;人力資源會計(jì)的計(jì)量[J];黑龍江對外經(jīng)貿(mào);2006年08期

5 任煥;;企業(yè)年金測算模型的建立與使用[J];能源技術(shù)與管理;2010年03期

6 范天森;;勞動合同法實(shí)施后企業(yè)如何控制用工成本[J];經(jīng)營與管理;2008年07期

7 何潤芳;;國有中小企業(yè)產(chǎn)權(quán)改革中的人力資源會計(jì)理念[J];財(cái)會研究;2008年18期

8 陳貴鈞;;淺議人力資源會計(jì)在我國的推廣應(yīng)用[J];內(nèi)蒙古科技與經(jīng)濟(jì);2010年02期

9 郎靜;王軍;;淺析企業(yè)人力資源成本和控制[J];河北企業(yè);2010年11期

10 蔣龍成;翟娟娟;;人力資源價(jià)值貨幣性計(jì)量方法的比較與分析[J];企業(yè)家天地下半月刊(理論版);2007年11期

，

本文編號：2256245