国有大中型企业人工成本管理调控研究

【作者】 胡志强；

【导师】 王润孝；

【作者基本信息】 西北工业大学 ， 管理科学与工程， 2007， 硕士

【摘要】 当前我国正处于构建社会主义和谐社会的重要阶段，社会主义市场经济在全面开放中不断完善和发展。作为我国经济核心力量的国有大中型企业特别是装备制造企业在全面参与世界竞争之际，人工成本水平既不能因垄断或保护而维持高位，也不能因调控或管理落后导致结构不合理，影响社会公平与企业运作及可持续发展。 本文针对以上问题，通过实地走访调研了目前国有大中型企业的人工成本管理的现状，发现人工成本管理基础薄弱，企业用工归口管理困难，财务统计的口径不一致以及工效挂钩弊端凸现等深层原因，查明了人工成本管理调控的关键，即缺乏科学的理论指导，人工成本总量难以准确决定。 本文在应用人工成本管理理论基础上，采用实证研究，通过定量与定性相结合的方法，在调研基础上，全面分析了决定人工成本总量的因素，并做出假设，形成问卷，广泛调研，对获取数据进行信度和效度检测后，采用主成分分析法筛选了影响国有大中型企业人工成本决定的主要因素，并通过因子分析法将其归结为社会环境、宏观经济环境、行业环境和企业内部因素四类深层因素，初步设计了人工成本影响因素验证模型。 利用验证性因子分析的结构方程模型对因子分析结果所得的模型进行校验和修正，精炼了原有假设和模型，并由模型得到人工成本影响系数的计算公式，同时对模型的结果进行了简要的分析和解释，指出我国国有大中型企业人工成本决定中需要着重考虑的因素。同时改进了当前人工成本总量的计算方法，提出基准人工成本和指导人工成本总量计算方法。 在实证研究的基础上，本文提出并建立了企业人工成本影响因素度量模型和新的人工成本总量计算方法，为国有大中型企业以及装备制造企业提高竞争力，科学的确定和调整人工成本提供了依据。最后，根据研究成果，给出加强人工成本管理和调控的对策。更多还原

【Abstract】 At present, China is at an important stage of building a socialist harmonious society. The socialist market economy has been improving and developing gradually. As the core power of China’s economic, state-owned large and medium-sized enterprises especially equipment manufacturers participate in the international competition. Neither labor costs remain high because of monopoly or protection, nor can lead to irrational structure for the management or control, affect the operation of enterprises with social equity and sustainable development.In this paper, the current labor costs management of large and medium-sized state enterprises has been investigated. The foundation of labor costs management is weak, the centralized management of business recruitment is difficult, and the finance statistics linked to the caliber is inconsistent. The key management control of labor costs is identified, which is the lack of scientific theories. The total labor costs is difficult to determine accurately.Based on the application of labor costs management theory, empirical research is used. By the combination of quantitative and qualitative methods, a comprehensive analysis of the decision of the total labor costs is carried, assumptions, form questionnaire and extensive research are made, and data on the reliability and validity testing is obtained. The principal component analysis of the impact of large and medium-sized state-owned enterprises is selected labor costs a major factor in the decision. Through factor analysis of boiling down to the social environment, the macroeconomic environment, four industry environment and internal factors underlying factors, the validation model of the labor cost factors is preliminary designed.Using confirmatory factor analysis of the structural equation modeling derived from the factor analysis model calibration and correction. Refining the original hypotheses and models, labor costs have been affected by the model coefficients formula. Meanwhile, the results of the model analysis are analyzed. The labor costs of the artificial factors of China’s large and medium-sized state-owned enterprises needs to consider, while improving on the current method of calculating the total labor costs,更多还原