Детаљна информација
Увод
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:
Управљање трошковима рада не значи смањење трошкова рада
Управљање трошковима рада не значи смањење прихода запослених
Виши не значи да је радна цена висока
Тхецонтролофлаборцост
Insimpleterms,thecontroloflaborcostisnottoreducetheabsolutevalueoflaborcost,becausetheabsolutevaluewillinevitablyfollowthesociety.Progressisgraduallyincreasing.Therefore,thecontroloflaborcostsistoreducetheproportionoflaborcostsintheoverallcost,andenhancethecompetitivenessofproductsorservices;thecontroloflaborcostsshouldreducetheproportionoflaborcostsinsalesrevenue,andenhancetheabilitytopayforstaffcosts;Themanagementandcontroloflaborcostsistoreducetheproportionoflaborcostsintheaddedvalueoftheenterprise,thatis,toreducethelabordistributionrateandenhancethedevelopmentabilityofhumanresources.
Вагедедуцтиондоеснотворк
Thereasonwhycompaniesusedeductionofemployeewagesasacost-reducingpurposewillbetheopposite,whichwillcauseunpredictableeconomiclossesandnegativeeffectstothecompanyGreatinfluence.Forexample,afteranemployee’ssalaryisdeductedforvariousreasons,theemployeefirstdoesnotacceptsuchfactsinhisheart,whichleadstoemotionalproduction.Whenemotionsarestimulatedtoacertainlevel,theywillvent,andthentheventwillbetargetedPoorserviceattitude,destructionofenterprisefacilitiesorequipment,reductionofproductproductionefficiencyandproductqualificationrate,etc.Asaresult,thevaluesofemployeesandthecompanyarenotconsistent,thecorecultureofthecompanyisnegativelyimpacted,andthespiritoftheenterprisecannotbestronglysupported.Itcanbeseenthatcostcontrolisnotaboutemployees'wagesandbenefits,buthowtobetterachieveeffectivemanagementandcontrolinhumancapitalmanagement,andachievehumanresourcedevelopmentandeffectiveincentivesinhumanresourcemanagement.
Лаборцостсурвеи
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. „У Заозхуангу је другачије. Годишња женска радна снага је у изобиљу
Лаборцостаналисис
Employeeturnoverrateistheproportionofresignedemployeestothetotalnumberofemployees.
Therearetwomainformulasforcalculatingemployeeturnoverrate.Type:
Formula1Numberofemployeeslost/averagenumberofemployeesduringtheyear(averagenumberofemployeesduringtheyear=numberofemployeesatthebeginningoftheyear+numberofemployeesattheendoftheyear/2)
NumberofemployeesinJanuary+numberofemployeesinFebruary+……+NumberofemployeesinDecember/12
Formula1isarelativelyeasytooperateandcommonlyusedcalculationformula,thenumberoflostpeopleisthenumberoflostpeopleinanassessmentcycleIntotal,theaveragenumberofpeopleinthedenominatoristheaverageofthetwotime-pointindicators,whichonlyrepresentsthebeginningandtheendoftheyear.Usingthisformulatocalculatetheattritionrate,theresultiseasytobedistorted,andformula2canavoidthisproblem.
Трошкови запошљавања особља
1.Трошкови регрутације
Recruitmentcostsmainlyincludethedirectlaborcostsanddirectbusinesscostsofrecruitingpersonnel,suchasrecruitmentnegotiationconferencefees,travelexpenses,agencyfees,Advertisingexpenses,promotionalmaterialexpenses,officeexpenses,waterandelectricityexpenses,etc.Therearealsoindirectexpenses,includingadministrativeexpenses,temporaryvenuesandequipmentusagefees.Thecalculationformulaisasfollows:
Трошкови запошљавања=директни трошкови рада+директна пословна накнада+индиректна накнада за управљање+накнада унапред плаћена
2.Селецтионцост
Theselectioncostincludeseverythingthathappensinvariouslinkssuchaspreliminaryexamination,interview,psychologicaltest,comment,physicalexamination,etc.Decidewhethertohireornottohiretherelatedexpenses.Thecalculationformulaisasfollows:
Thetimecostoftheselectioninterview=(preparationtimeforeachinterview+timerequiredforeachinterview)×salaryrateoftheselectedcandidate×candidateNumberofpersons
Summaryapplicationdatafee=(datafeeforprintinganddistributingeachapplicationform+datasummaryfeeperperson)×numberofcandidates
Накнада за испит=(просечна накнада за материјал по особи+просечан трошак бодовања особе)×број људи који полажу испит×број испита
Testreviewcost=timerequiredforthetest×(thesalaryrateofthepersonnelofthepersonneldepartment+thesalaryrateoftherepresentativesofeachdepartment)×thenumberoftimes
(Наша компанија)накнада за медицински преглед=[(потребно време за преглед×плате инспектора)+потребна опрема и апотека за преглед]×број људи који се прегледају
3.РецруитментТхис
recruitmentcostincludesadmissionfees,transfercompensationfees,relocationfees,travelsubsidiesandotherrelatedexpensescausedbytheemployment.Thesecostsaregenerallydirectcosts.Thecalculationformulaisasfollows:
Трошкови запошљавања=накнада за запошљавање+надокнада за трансфер+накнада за пресељење+субвенција за путовање
4.Ресеттлементцост
TheresettlementcostisTheenterprisearrangesvariousadministrativeexpensesfortherecruitedemployeesindeterminingthejobposition;thehiringdepartmentisthetimecostoftheplacementpersonnel;thehiringdepartmentarrangesthelaborfeesandconsultingfeesforthepersonnel.
Settlementcost=variousresettlementadministrativecosts+necessaryequipmentcosts+resettlementpersonneltimelosscost
трошкови обуке и учења
①трошкови пре-посао
Thecostofpre-employmenteducationincludesthesalaryoftheeducatedandtheeducated,thelaborlosscostoftheeducatedandtheeducatedleaving,theeducationmanagementfee,thecostofmaterialsandthedepreciationofeducationalequipment,etc.Thecalculationformulaisasfollows:
Pre-jobeducationcost=(averagesalaryrateofinstructors×productivityreductionratecausedbytraining+salaryrateofnewemployees×numberofemployees)×numberoftrainingdays+educationmanagementfee+informationExpenses+depreciationexpensesofeducationalequipment
②Трошкови обуке на радном месту
On-the-jobtrainingcostsaretheexpensesincurredbythecompanyfortrainingemployeestomeetthejobrequirements,includinginductiontrainingcostsandJobretrainingcosts.Theinductiontrainingismainlycompletedintheformofoldandnew.Thecalculationformulaisasfollows:
Дирецтцостофјобтраининг=∑Група за вођење×час вођењаИ×месечно време навођења И+∑(сатна плата упућене особеК×часови за навођењеК×месечно време навођења К)
Indirectcostofon-the-jobtraining=lossoftraineesleavingthejob+losscausedbyunskilledtrainees+trainingmaterialfees+variousmanagementfees
CostcalculationandjobretrainingThetrainingcostcalculationissimilar,exceptthatthecostofretrainingissmallerthanthecostofon-the-jobtraining,andthetimemaybeshorter.Thecalculationformulais:
Indirectcostofjobretraining=trainingandretraininglaborcost+materialcost+managementcost+losscostcausedbyvarioustraining
отпремнине
①Тхецостофресигнатион цомпенсатион
Thecostofresignationcompensationreferstothecostthatthecompanyshouldcompensatetotheemployeewhenthecompanydismissesanemployee,ortheemployeevoluntarilyresigns,includingthesalarypayabletotheemployeeuntilthetimeofdeparture,one-timeExpensessuchasseverancepaymentpaidtoemployeesandnecessaryrelocationexpensesforemployees.
②Управни трошкови оставке
Resignationmanagementexpensesaremanagementexpensesincurredbyenterprisemanagementpersonnelinhandlingmattersrelatedtoresignationpersonnel.
Interviewtimecost=(preparationtimebeforeinterviewwitheachperson+timerequiredforinterviewwitheachperson)×interviewer'ssalaryrate×numberofemployeesleavingthecompany
TimeofleavingemployeesExpenses=timerequiredforinterviewsperperson×weightedaveragewagerateofresignedemployees×numberofemployeesresignedfromthecompanyWagerate×averagewagerateofemployeesinrelateddepartments×numberofresignations
Pre-resignationefficiencyloss=normalaverageperformance-averageperformanceduringtheperiodbeforeresignation
③Емптијобцост
Vacancycostreferstothelossofajobvacancyafteranemployeeleaves.Becauseajobvacancymayadverselyaffectthecompletionofacertainjobortask,itwillcauselossestothecompany.
Растући трошкови рада
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.