Подробна информация
Въведение
Thelaborcostofanenterpriseisoftenregardedastheexpenditureofwagesorwagesandbenefits,butitisnot.
Firstofall,laborcostsarenotequaltowages.Laborcostreferstothesumofalldirectexpensesandindirectexpensespaidbyanenterprisefortheuseoflaborinproduction,operationandprovisionoflaboractivitieswithinacertainperiodoftime.Ifthecompanypaysemployees1,000yuaninwages,thenthelaborcostwillneverbethedirect1,000yuan,andthereareotherindirectcosts.
Secondly,laborcostsarenotequaltototalwages.Somepeoplesaythatsincewagesarenotequaltolaborcosts,isittruethattotalwagesareequaltolaborcosts?ofcoursenot.Accordingtothe1997documentNo.261oftheMinistryofLabor,laborcostsincludetotalwages,socialinsuranceexpenses,welfareexpenses,educationexpenses,housingexpenses,andotherlaborcosts.
Again,laborcostisnotequaltousecost.Fromtheperspectiveoftheclassificationofhumanresources,humancostcanbedividedintoacquisitioncost,usecost,developmentcost,andturnovercost.Itcanbeseenthat"usecost"isonlyapartoflaborcost.Somepeopleoftenregardlaborcostcontrolasa"zero-sumgame"betweenlaborandmanagement,butitisnot.Laborcostcontrolcanbeexpressedbythefollowingthreeinequalities:
Управлението на разходите за труд не означава намаляване на разходите за труд
Управлението на разходите за труд не означава намаляване на доходите на служителите
По-високата не означава, че цената на труда е висока
Контролът на разходите за труд
Insimpleterms,thecontroloflaborcostisnottoreducetheabsolutevalueoflaborcost,becausetheabsolutevaluewillinevitablyfollowthesociety.Progressisgraduallyincreasing.Therefore,thecontroloflaborcostsistoreducetheproportionoflaborcostsintheoverallcost,andenhancethecompetitivenessofproductsorservices;thecontroloflaborcostsshouldreducetheproportionoflaborcostsinsalesrevenue,andenhancetheabilitytopayforstaffcosts;Themanagementandcontroloflaborcostsistoreducetheproportionoflaborcostsintheaddedvalueoftheenterprise,thatis,toreducethelabordistributionrateandenhancethedevelopmentabilityofhumanresources.
Приспадането на заплатите не работи
Thereasonwhycompaniesusedeductionofemployeewagesasacost-reducingpurposewillbetheopposite,whichwillcauseunpredictableeconomiclossesandnegativeeffectstothecompanyGreatinfluence.Forexample,afteranemployee’ssalaryisdeductedforvariousreasons,theemployeefirstdoesnotacceptsuchfactsinhisheart,whichleadstoemotionalproduction.Whenemotionsarestimulatedtoacertainlevel,theywillvent,andthentheventwillbetargetedPoorserviceattitude,destructionofenterprisefacilitiesorequipment,reductionofproductproductionefficiencyandproductqualificationrate,etc.Asaresult,thevaluesofemployeesandthecompanyarenotconsistent,thecorecultureofthecompanyisnegativelyimpacted,andthespiritoftheenterprisecannotbestronglysupported.Itcanbeseenthatcostcontrolisnotaboutemployees'wagesandbenefits,buthowtobetterachieveeffectivemanagementandcontrolinhumancapitalmanagement,andachievehumanresourcedevelopmentandeffectiveincentivesinhumanresourcemanagement.
Проучване на разходите за труд
Toreducecosts,thetoymanufacturingindustryrelocatesfactoriestootherplaces
Howmuchpressureiscausedbyrisinglaborcosts?TheanswergivenbyQingdaoHeyiToysCo.,Ltd.is,"WeareforcedtomovethefactorytoZaozhuang,wherelaborpricesarerelativelycheap,sothattheycansavemorethan200,000yuanamonth."
ManagerZhangQiangtoldreportersthatthereareatotalof200front-lineoperatorsintheirfactory.InJiaozhou,eachworker'sdailysalaryis80yuan,andinChengyang,eachworker'sdailysalaryis100yuan.IfthefactoryisbuiltinJiaozhou,theyneedtopay16,000yuanperdayforfront-lineworkers,andifitisbuiltinChengyang,theyneedtopay20,000yuan.
Toymanufacturingisanout-and-outlabor-intensiveindustry,thatistosay,ifthereisnolabor,everythingisimpossibletotalkabout.Buttheycannotlayoffstaffatwill,becausealmostallproductiondependsonlabor,andlayoffsmeanreducingproduction.ZhangQiangsaidthatitisalsotruethatlaborcostsaccountformorethan60%ofalltheircosts.
Inordernottoreducetheprofitmargin,thecompanychoseto"escape".TheyspenttensofthousandsofyuantomovethefactorytoZaozhuang.
"AftermovingtoZaozhuang,itisobviouslybetter.Thedailywageoffront-lineworkersis60yuan,soweonlyneedtopay12,000yuanaday.Howmuchmoneycanbesavedeveryyear,noneedtosay."ZhangQiangsaid,Infact,theydon'twanttomovethefactorytoZaozhuang.Afterall,itincreasestransportationcosts.“Thereisnoway.Qingdao'slaborpriceistoohigh.Theproblemissolvedeasily.”Asforthereason,ZhangQianganalyzedthatthisisbecausetherearemorefactoriesinQingdao,andtheyneedyoungormiddle-agedwomen,whichgivesthemaverynarrowchoice. „В Дзаочжуан е различно. Годишната женска работна сила е изобилна
Анализ на труда
Employeeturnoverrateistheproportionofresignedemployeestothetotalnumberofemployees.
Therearetwomainformulasforcalculatingemployeeturnoverrate.Type:
Formula1Numberofemployeeslost/averagenumberofemployeesduringtheyear(averagenumberofemployeesduringtheyear=numberofemployeesatthebeginningoftheyear+numberofemployeesattheendoftheyear/2)
NumberofemployeesinJanuary+numberofemployeesinFebruary+……+NumberofemployeesinDecember/12
Formula1isarelativelyeasytooperateandcommonlyusedcalculationformula,thenumberoflostpeopleisthenumberoflostpeopleinanassessmentcycleIntotal,theaveragenumberofpeopleinthedenominatoristheaverageofthetwotime-pointindicators,whichonlyrepresentsthebeginningandtheendoftheyear.Usingthisformulatocalculatetheattritionrate,theresultiseasytobedistorted,andformula2canavoidthisproblem.
Разходи за набиране на персонал
1.Разходи за набиране на персонал
Recruitmentcostsmainlyincludethedirectlaborcostsanddirectbusinesscostsofrecruitingpersonnel,suchasrecruitmentnegotiationconferencefees,travelexpenses,agencyfees,Advertisingexpenses,promotionalmaterialexpenses,officeexpenses,waterandelectricityexpenses,etc.Therearealsoindirectexpenses,includingadministrativeexpenses,temporaryvenuesandequipmentusagefees.Thecalculationformulaisasfollows:
Разходи за наемане=преки разходи за труд+Директна такса за бизнес+непряка такса за управление+предплатена такса
2.Разходи за избор
Theselectioncostincludeseverythingthathappensinvariouslinkssuchaspreliminaryexamination,interview,psychologicaltest,comment,physicalexamination,etc.Decidewhethertohireornottohiretherelatedexpenses.Thecalculationformulaisasfollows:
Thetimecostoftheselectioninterview=(preparationtimeforeachinterview+timerequiredforeachinterview)×salaryrateoftheselectedcandidate×candidateNumberofpersons
Summaryapplicationdatafee=(datafeeforprintinganddistributingeachapplicationform+datasummaryfeeperperson)×numberofcandidates
Такса за изпит=(средна такса за материал на човек+среден разход за оценяване на човек)×брой хора, положили изпита×брой изпити
Testreviewcost=timerequiredforthetest×(thesalaryrateofthepersonnelofthepersonneldepartment+thesalaryrateoftherepresentativesofeachdepartment)×thenumberoftimes
(Нашата компания)такса за медицински преглед=[(време, необходимо за преглед × заплата на инспектора) + оборудване и аптека, необходими за преглед] × брой хора, които ще бъдат прегледани
3.RecruitmentThis
recruitmentcostincludesadmissionfees,transfercompensationfees,relocationfees,travelsubsidiesandotherrelatedexpensescausedbytheemployment.Thesecostsaregenerallydirectcosts.Thecalculationformulaisasfollows:
Разходи за заетост=такса за заетост+такса за компенсация за трансфер+такса за преместване+субсидия за пътуване
4.Разходи за презаселване
TheresettlementcostisTheenterprisearrangesvariousadministrativeexpensesfortherecruitedemployeesindeterminingthejobposition;thehiringdepartmentisthetimecostoftheplacementpersonnel;thehiringdepartmentarrangesthelaborfeesandconsultingfeesforthepersonnel.
Settlementcost=variousresettlementadministrativecosts+necessaryequipmentcosts+resettlementpersonneltimelosscost
разходи за обучение и учене
①разходи за обучение преди работа
Thecostofpre-employmenteducationincludesthesalaryoftheeducatedandtheeducated,thelaborlosscostoftheeducatedandtheeducatedleaving,theeducationmanagementfee,thecostofmaterialsandthedepreciationofeducationalequipment,etc.Thecalculationformulaisasfollows:
Pre-jobeducationcost=(averagesalaryrateofinstructors×productivityreductionratecausedbytraining+salaryrateofnewemployees×numberofemployees)×numberoftrainingdays+educationmanagementfee+informationExpenses+depreciationexpensesofeducationalequipment
②Разходи за обучение на работното място
On-the-jobtrainingcostsaretheexpensesincurredbythecompanyfortrainingemployeestomeetthejobrequirements,includinginductiontrainingcostsandJobretrainingcosts.Theinductiontrainingismainlycompletedintheformofoldandnew.Thecalculationformulaisasfollows:
Directcostofjobtraining=∑Групова ориентировъчна заплата×часове ориентиранеI×месечни часове ориентиранеI+∑(почасова заплата на инструктираното лицеK×часове ориентиранеK×месечни часове ориентиранеK)
Indirectcostofon-the-jobtraining=lossoftraineesleavingthejob+losscausedbyunskilledtrainees+trainingmaterialfees+variousmanagementfees
CostcalculationandjobretrainingThetrainingcostcalculationissimilar,exceptthatthecostofretrainingissmallerthanthecostofon-the-jobtraining,andthetimemaybeshorter.Thecalculationformulais:
Indirectcostofjobretraining=trainingandretraininglaborcost+materialcost+managementcost+losscostcausedbyvarioustraining
разход за обезщетение
①Разходите за обезщетение при оставка
Thecostofresignationcompensationreferstothecostthatthecompanyshouldcompensatetotheemployeewhenthecompanydismissesanemployee,ortheemployeevoluntarilyresigns,includingthesalarypayabletotheemployeeuntilthetimeofdeparture,one-timeExpensessuchasseverancepaymentpaidtoemployeesandnecessaryrelocationexpensesforemployees.
②Разходи за управление на оставката
Resignationmanagementexpensesaremanagementexpensesincurredbyenterprisemanagementpersonnelinhandlingmattersrelatedtoresignationpersonnel.
Interviewtimecost=(preparationtimebeforeinterviewwitheachperson+timerequiredforinterviewwitheachperson)×interviewer'ssalaryrate×numberofemployeesleavingthecompany
TimeofleavingemployeesExpenses=timerequiredforinterviewsperperson×weightedaveragewagerateofresignedemployees×numberofemployeesresignedfromthecompanyWagerate×averagewagerateofemployeesinrelateddepartments×numberofresignations
Pre-resignationefficiencyloss=normalaverageperformance-averageperformanceduringtheperiodbeforeresignation
③Emptyjobcost
Vacancycostreferstothelossofajobvacancyafteranemployeeleaves.Becauseajobvacancymayadverselyaffectthecompletionofacertainjobortask,itwillcauselossestothecompany.
Нарастващи разходи за труд
ItisunderstoodthattheMunicipalBureauofStatisticshasconducteddataanalysisonstatisticalsurveyannualreportsof379keytransportation,warehousingandpostalcompanies,whichaccountforthecity’stransportationandlogisticsindustryoperatingincomeThetotalamountismorethan80%."Thecompanyachievedoperatingincomeof87.82billionyuanfortheyear,anincreaseof23.5%year-on-year.However,theprofitmarginwasverylimited.Theoperatingprofitfortheyearwas4.929billionyuan,ayear-on-yeardecreaseof22.3%.Amongthe379companies,115sufferedlosses,withaprofitof100,000.Thereare65enterprisesbelowRMBYuan,andtheproportionofloss-makingandmeagerprofitenterprisesreaches47.5%."TherelevantpersoninchargeoftheMunicipalBureauofStatisticssaidthatfromthedatamonitoredthisyear,thelevelofcorporateprofitabilityisstillnothigh.