外文翻譯---制造型企業(yè)的人工成本研究

1、<p><b>　　中文3162字</b></p><p>　　(Literature)</p><p>　　Manufacturing enterprise of artificial cost studies</p><p>　　Mark Gertler and Nobuhiro Kiyotaki</p><p

2、>　　N.Y.U. and Princeton</p><p>　　October 2009</p><p>　　This version: February 2010</p><p>　　1 Artificially cost structure and index system</p><p>　　1.1 Artificially

3、cost definition and composition</p><p>　　According to China's labor security regulation, enterprise artificially cost is to show the enterprise is in production, operation and provide labor services acti

4、vity what happened in the direct and indirect artificially expenses combined. Artificially cost mainly has a seven-item constitute, scope includes worker total wages, worker, social insurance premiums, worker welfare fun

5、ds education funds, labor protection fees, worker housing fees and other artificially costs.</p><p>　　1.2 Artificially cost index system</p><p>　　At present, the artificial cost analysis indicat

6、ors used there are four main categories, namely artificial of total cost index, artificial cost structure index, labor costs input-output index, labor costs elasticity index.</p><p>　　1.2.1 Artificially of t

7、otal cost index. Artificially of total cost index reflects the enterprise the amount of labor cost level.</p><p>　　1.2.2 Artificially cost structure index. Artificially cost breakdown structure proportion, a

8、rtificially cost breakdown structural scale is the enterprise spending in all the labor costs of their seven constitute project occupies ratio.</p><p>　　1.2.3 Artificially cost input and output index. Input

9、and output index basically has labor distribution rate, personnel rate and artificial cost profit margins.</p><p>　　(1) Labor distribution rate refers to the value (net income of artificial cost, says the pr

10、oportion of enterprise) inside certain period in new value created what percentage is used to pay artificially cost. </p><p>　　(2) Personnel rate, mainly refers to the artificially cost of sales revenue (rev

11、enues) proportion, says enterprise production and how many of the total value of sales for artificially costs. </p><p>　　(3) Artificially cost profit margin, is mainly refers to the enterprise put in artific

12、ial cost of cost and enterprise eventually get profits on the economic benefits of such a relationship.</p><p>　　1.2.4 Artificially cost flexibility index. Elastic index is reference of elastic thought desig

13、n management economics, a new index came out, the commonly used have added value of per capita artificially cost flexibility, sales income elasticity, total cost flexibility.</p><p>　　2 Our manufacturing ent

14、erprise artificially cost problems</p><p>　　2.1 Enterprise overgrown college, labor costs too much</p><p>　　Long-term since, in the full employment policy TongPei featuring, enterprise excess se

15、ttlement, year after year precipitated the large dead wood. Especially in state-owned enterprises, personnel serious beyond the actual needs. And they use inefficient, a lot of artificial costs and reduce the labor costs

16、 for college input-output efficiency.</p><p>　　2.2 The lack of labor costs input-output consciousness</p><p>　　Because our country by long hours under the planning economic system, the influence

17、 of extensive economic investment enterprise did not establish input-output consciousness, not care products sales and profits, especially in China's most state-owned manufacturing enterprise, the enterprise artifici

18、ally cost and enterprise management status in isolation, no set up the relationship between cost and profit, just "protect the salary" so in enterprise management status, enterprise still appear landsl</p>

19、;<p>　　2.3 Enterprise lack the cost control of mechanism of artificial </p><p>　　The setups of Chinese manufacturing enterprise DingGang allocation of more, researchers repeated unreasonable, enterpri

20、se in internal preparation and system Settings with no follow the needs of enterprise operation principle, but inherited traditional mechanism of post Settings, it will restrict the management of the enterprise and the e

21、mployee's work efficiency and enthusiasm. And lack of competitiveness of enterprises, no compensation system perfect artificially cost control system.</p><p>　　2.4 Lack of artificially cost of enterprise

22、 risk consciousness</p><p>　　Nowadays, the artificial cost manufacturing enterprise in the total cost is more and more big, the proportion of expenditure of cost between enterprises, enterprises are facing t

23、he increasingly fierce competition management decisions, will absorb a certain amount of risk, in the enterprise different decision-making process, labor costs also should as a risk factor into consideration.</p>

24、<p>　　2.5 No attention to the training of its staff and professional development</p><p>　　In manufacturing enterprise in the artificial cost structure, staff education expenses accounts for only a small

25、 proportion, the enterprise only paying attention to cost control, and did not pay much attention to employees of knowledge and skill training, don't care staff's career development, to make their skills and abil

26、ities not get promoted. Affected employee labor productivity and work enthusiasm. Reducing the labor costs of the output index.</p><p>　　3 Enterprise how to artificially cost management</p><p>　

27、　3.1 Establish flexible management mechanism</p><p>　　To determine the correct artificially cost control object, establish flexible artificially cost management mechanism artificially cost management mechani

28、sm, is the artificial cost investment and enterprise to current economic efficiency indicators hook, execute profit, costs, human input and output of all can to operational mechanism, and shall be higher than the growing

29、 rate of per capita labor costs, improve the economic benefits of the ability to bring, and this is the effect of artificial co</p><p>　　The enthusiasm and swinging worker productivity development principle

30、to determine. Secondly, the amount in the calculation of the labor, according to the sales revenue forecast, decided to its labor quantity, through scientific and practical work quota level, to determine the enterprise p

31、roduction department of employment and auxiliary workers directly, each function management department over-staff of, and appropriate and over-staff hired responsibilities and business scope. Thus calculated en</p>

32、<p>　　3.1.1 Determining the scientific and reasonable productivity is critical. Besides an everyday solid work outside, still need flexible based on dynamic management. </p><p>　　3.1.2 The economic be

33、nefit of enterprise is the important factor to determine artificially input. This is because the source of one hand benefit is another wages, salaries to ensure the realization of the benefits. Therefore, should both, pi

34、npoint enterprise profit and loss of balance, or achieve enterprise expected profit employment, when artificially cost is quantity of the ceiling must control.</p><p>　　3.1.3 Social average salary is importa

35、nt reference standards, nots allow to ignore, otherwise this enterprise low wages, can cause brain drain. </p><p>　　3.1.4 Costs in computing artificially, balancing the interests and long-term interests, and

36、 consider the worker labor protection, welfare, etc legitimate rights and the needs of social security, etc, thus grasp artificially input "degree". In determining the artificially into standard later, establis

37、hing flexible management mechanism is the key to good artificially cost management. Its purpose is to fully mobilize the enthusiasm and enhance the enterprise employees labor productivity. Therefore </p><p>

38、　　(1) First transformation leadership and worker's concept, promote "benefits, costs double hang economic responsibility system" salary, bonus allocation and will benefit cost index decomposition, strict ap

39、praisal.</p><p>　　(2) Strictly implements over-staff, optimize allocation of human resources, and implement diversified labor distribution system and give full play to the interests of the wages for workers.

40、</p><p>　　3.2 To build a statistical parameter and analysis model</p><p>　　Enterprise business activities are interrelated, indexes exist between interdependence, the enterprise shall establish

41、artificially cost analysis model, its purpose is to make readers (the leader) can clear and comprehensively understand the composition of labor cost, the quantity and the relationship between indicators, to improve the m

42、anagement level of the enterprise provide help.</p><p>　　3.3 Establish budget, clearing system</p><p>　　To transfer the departments of labor cost management initiative. Per capita artificially c

43、ost for simultaneously, and high levels of personnel rate, labor distribution rate high department. At the end of the settlement, should be analyzed specific reason, and take measures to adjust. For instance if wages hig

44、her, and growth of the unit, can rapid salary makes its benefit, and the necessary and subtract discrepancy is punished. The high cost of unit of artificial should undertake warning forecast</p><p>　　4 Stren

45、gthen artificially cost management problems should be paid attention to</p><p>　　4.1 Strengthen artificially cost management is a long-term process</p><p>　　Strengthen artificially cost manageme

46、nt, especially in the enterprises to establish its management mechanism, is far from a short time. In this work, on how to transform the traditional ideas, develop business contacts, organization personnel dismissal, mai

47、ntain social stability, is the key and the prerequisites, must first serious well.</p><p>　　4.2 Should pay attention to artificially cost leverage</p><p>　　Control artificially costs, and not to

48、 blindly, but lower the worker's income to make artificial cost of incentive play their due role, prompting worker labor enthusiasm improve, its purpose is to develop the productive forces, and increase the income, i

49、mprove worker people's standard of living. Therefore, to artificially cost management and control, should be in legal and implement relevant policy premise, maintain proper flexibility, so as to better play the role

50、of its economic leverage.</p><p>　　4.3 With "input-output" view of artificial cost</p><p>　　To use "for" point of view to measure the output of each a labor costs for spendin

51、g, on the one hand, strictly control unreasonable spending and invalid vote in order to reduce the cost, result in direct economic benefit; Also want to consider the characteristics and costs of the effects of purely for

52、 saving and one-sided compression expenses, and not the final purpose of strengthening management, how to mobilize the enthusiasm of each class staff, give full play to their potential, science-indu</p><p>　

53、　4.4 Artificial cost management of feasibility, policy</p><p>　　Artificially cost management is a policy is stronger, involves the area wide, on employees, to enterprise, impact on society at large, therefor

54、e, our enterprise cost management work, should put it as an independent unit to treat, and not simply as other cost project like to management. Artificially cost management itself is a systems engineering, with the refor

55、m of economic system, the enterprise in the process of establishing a modern enterprise system.</p><p><b>　　譯文</b></p><p>　　制造型企業(yè)的人工成本研究</p><p>　　馬克·格特勒與清瀧信宏 </p

56、><p>　　N.Y.U.和普林斯頓 </p><p><b>　　2009年10月 </b></p><p>　　這個版本：2010年2月</p><p>　　1 人工成本的構(gòu)成與指標體系 </p><p>　　1.1人工成本的定義與構(gòu)成</p><p>　　按照我國勞動保障

57、部規(guī)定，企業(yè)人工成本是指企業(yè)在生產(chǎn)經(jīng)營和提供勞務(wù)活動中所發(fā)生的各項直接和間接人工費用的總和。人工成本主要有七項構(gòu)成，范圍包括：職工工資總額、社會保險費用、職工福利費用、職工教育經(jīng)費、勞動保護費用、職工住房費用和其他人工成本支出。 </p><p>　　1.2人工成本的指標體系</p><p>　　目前，常用的人工成本分析指標主要有四類，即人工成本總量指標，人工成本結(jié)構(gòu)指標，人工成本投入產(chǎn)

58、出指標，人工成本彈性指標。 </p><p>　　1.2.1人工成本總量指標。人工成本總量指標反映的是企業(yè)人工成本的總量水平。 </p><p>　　1.2.2人工成本結(jié)構(gòu)指標。人工成本分項結(jié)構(gòu)比例，人工成本分項結(jié)構(gòu)比例是企業(yè)支出的全部人工成本中的七個構(gòu)成項目各自占有的比例。它可以反映企業(yè)人工成本支出的總體結(jié)構(gòu)以及各個構(gòu)成部分的變動狀況和優(yōu)化程度。 </p><p

59、>　　1.2.3人工成本投入產(chǎn)出指標。投入產(chǎn)出指標主要有勞動分配率，人事費用率和人工成本利潤率 。 </p><p>　?。?）勞動分配率是指人工成本占增加值(純收入)比重，表示企業(yè)在一定時期內(nèi)新創(chuàng)造的價值中有多少比例用于支付人工成本。</p><p>　　（2）人事費用率，主要指人工成本占銷售收入(營業(yè)收入)比重，表示企業(yè)生產(chǎn)和銷售的總價值中有多少用于人工成本支出。</p&

60、gt;<p>　?。?）人工成本利潤率，主要是指企業(yè)投入的人工成本代價與企業(yè)最終獲得的以利潤表現(xiàn)的經(jīng)濟效益之間的關(guān)系。 </p><p>　　1.2.4人工成本彈性指標。彈性指標是借鑒管理經(jīng)濟學中的彈性思想設(shè)計出來的一種新的指標，常用的有人均人工成本的增加值彈性、銷售收入彈性、總成本彈性。 </p><p>　　2 我國制造企業(yè)人工成本存在的問題 </p>

61、<p>　　2.1企業(yè)冗員過多，人工成本虛耗</p><p>　　長期以來，在統(tǒng)包統(tǒng)配的完全就業(yè)方針下，企業(yè)超量安置、逐年沉淀了大量冗員。特別是國有企業(yè)，人員嚴重超出實際需要。且他們的使用效率低下，大量人工成本被虛耗，降低了人工成本的投入產(chǎn)出效率。</p><p>　　2.2缺少人工成本的投入產(chǎn)出意識</p><p>　　由于我國長時間受到計劃經(jīng)濟體制下粗

62、放經(jīng)濟投入的影響，企業(yè)沒有樹立投入產(chǎn)出的意識，不關(guān)心產(chǎn)品的銷售和利潤，尤其在我國大多數(shù)國有制造企業(yè)中，企業(yè)人工成本與企業(yè)的經(jīng)營狀況呈孤立狀態(tài)，沒有建立起成本與利潤之間的關(guān)系，只是一味的“保工資”所以在企業(yè)經(jīng)營狀況出現(xiàn)滑坡時，企業(yè)仍然無視企業(yè)人工成本是否適應(yīng)當前經(jīng)營狀況，其后果就是企業(yè)出現(xiàn)經(jīng)營上的危機。這方面與國外制造企業(yè)和外商投資企業(yè)還存在不小的差距。 </p><p>　　2.3企業(yè)缺少人工成本的控制機制&l

63、t;/p><p>　　我國制造企業(yè)的機構(gòu)設(shè)置重復較多，人員定崗定編不合理，企業(yè)在內(nèi)部的編制和制度設(shè)置上沒有遵循符合企業(yè)經(jīng)營的需要原則，而是繼承了傳統(tǒng)機制中的崗位設(shè)置，這必將制約企業(yè)的經(jīng)營和員工的工作效率與積極性。而且企業(yè)的薪酬體系缺乏競爭力，沒有形成完善的人工成本控制體系。 </p><p>　　2.4企業(yè)缺少人工成本的風險意識</p><p>　　現(xiàn)今，制造企業(yè)的人

64、工成本在總成本中的支出比重越來越大，企業(yè)之間的成本競爭越來越激烈，企業(yè)面臨經(jīng)營上的決策時，都要承受一定的風險，在企業(yè)不同的決策過程中，人工成本也應(yīng)作為一個風險系數(shù)加以考慮。 </p><p>　　2.5沒有關(guān)注員工的培訓與職業(yè)發(fā)展</p><p>　　在制造企業(yè)的人工成本構(gòu)成中，員工的教育費用只占一個很小的比例，企業(yè)只注重成本的控制，而不重視對員工知識和技能的培訓，不關(guān)心員工的職業(yè)生涯發(fā)展

65、，使員工的技能和能力沒有得到提升,影響了員工的勞動生產(chǎn)率和工作積極性,從而降低了人工成本的產(chǎn)出性指標。</p><p>　　3 企業(yè)如何進行人工成本管理 </p><p>　　3.1 建立靈活的管理機制</p><p>　　確定正確的人工成本控制目標，建立靈活的人工成本管理機制。人工成本管理機制，就是將人工成本投入與企業(yè)當前經(jīng)濟效益指標掛鉤，實行利潤、成本、人力投入

66、與產(chǎn)值均能上能下的運行機制，且增長幅度應(yīng)高于人均人工成本的增長幅度，才能帶來經(jīng)濟效益的提高，這才是增收增效的人工成本。企業(yè)進行人工成本控制的目的是要降低人工成本在總成本中的比重，增強產(chǎn)品的競爭能力。因此，首先確定人工成本的最佳投入量，在確保企業(yè)目標效益指標實現(xiàn)的前提下，確定一個能保障職工生產(chǎn)積極性和合法權(quán)益的投入水平。它是根據(jù)是否有利于發(fā)揮職工的積極性和發(fā)展生產(chǎn)力的原則來確定。其次，在計算用工量時，根據(jù)銷售收入的預(yù)測，決定其用工數(shù)量的多

67、少，通過科學和符合實際的勞動定額水平，來確定企業(yè)生產(chǎn)部門直接用工和輔助工的定員，各職能管理部門的定員，并適當兼雇崗位職責及業(yè)務(wù)范圍。由此計算出的企業(yè)定員總額(即用工需要量)，就是人工投入的最佳標準。需要注意的是： </p><p>　　1、確定科學合理的勞動定額水平非常關(guān)鍵。除了要有日常堅實的工作作依據(jù)外，還需要靈活動態(tài)的管理。在實施按定員、定編分配的過程中，隨時發(fā)現(xiàn)問題，進行動態(tài)調(diào)整，以便將人工投入控制在最佳

68、狀態(tài)。 </p><p>　　2、企業(yè)的經(jīng)濟效益是確定人工投入的重要因素。這是因為：一方面效益是工資的來源，另方面工資要確保效益的實現(xiàn)。因此，應(yīng)當兩者兼顧，找準企業(yè)盈虧的平衡點，或達到企業(yè)預(yù)期利潤的用工量，此時人工成本是必須控制的最高限額。 </p><p>　　3、社會平均工資水平是重要的參考標準，不容忽視，否則本企業(yè)工資偏低，會引起人才外流。</p><p>

69、;　　4、在計算人工成本投入時，要兼顧當前利益和長遠利益，并考慮職工勞動保護，生活福利等正當合法權(quán)益以及社會保障等方面的需要，從而把握好人工投入的“度”。在確定人工投入標準以后，建立靈活的管理機制是搞好人工成本管理的關(guān)鍵。其目的是充分調(diào)動全員的積極性和提高企業(yè)勞動生產(chǎn)率。為此要求： </p><p>　　( 1 ) 首先轉(zhuǎn)變各級領(lǐng)導和職工的觀念，推行“效益、成本雙掛經(jīng)濟責任制”的工資、獎金分配辦法，將效益成本指

70、標進行分解，嚴格考核。 </p><p>　　( 2 ) 嚴格實行定員定編，優(yōu)化配置人力資源，以及實行多元化用工分配制度并充分發(fā)揮工資的利益驅(qū)動機制。 </p><p>　　3.2 建立統(tǒng)計臺賬及分析模型</p><p>　　企業(yè)的經(jīng)營活動是相互聯(lián)系的，指標之間存在著相互依存關(guān)系，企業(yè)應(yīng)建立人工成本分析模型，其目的是使閱讀者(領(lǐng)導)能清晰、全面地了解人工成本的構(gòu)

71、成、數(shù)量和指標之間的關(guān)系，為提高企業(yè)管理水平提供幫助。 </p><p>　　3.3 建立預(yù)算、結(jié)算制度</p><p>　　對于人工成本管理得當?shù)牟块T，應(yīng)制訂一些獎勵措施，比如按照各部門增收節(jié)支的程度，提取工資總額的一定比例作為獎勵基金。以調(diào)動各部門人工成本管理的積極性。對于人均人工成本水平過高，又同時出現(xiàn)人事費用率、勞動分配率過高的部門。在年終結(jié)算時，應(yīng)分析具體的原因，并采取措施加以

72、調(diào)整。比如若是工資水平過高、增速過快的單位，可以對其效益工資作必要的核減，并對責任者進行處罰。對人工成本過高的單位要進行預(yù)警預(yù)報，必要時實行成本否決。 </p><p>　　4 加強人工成本管理應(yīng)注意的問題 </p><p>　　4.1 加強人工成本管理是一項長期的過程</p><p>　　加強人工成本管理，特別是在企業(yè)建立其管理機制，遠非一日之功。在這項工作中，對

73、如何轉(zhuǎn)變思想觀念、開拓經(jīng)營門路、組織人員分流、保持社會穩(wěn)定，是其重要關(guān)鍵和前提條件，必須首先認真抓好。 </p><p>　　4.2 應(yīng)注意人工成本的杠桿作用</p><p>　　控制人工成本，并不是要一味地降低職工的收入，而是要讓人工成本發(fā)揮其應(yīng)有的激勵作用，促使職工勞動積極性提高，其目的是發(fā)展生產(chǎn)力，增加職工的收人，提高人們的生活水平。所以，對人工成本的管理和控制，應(yīng)在合法和執(zhí)行國家

74、有關(guān)政策的前提下，保持適當?shù)撵`活性，以便更好地發(fā)揮其經(jīng)濟杠桿的作用。 </p><p>　　4.3 用“投入產(chǎn)出”的觀點來看待人工成本</p><p>　　要用“投人產(chǎn)出”的觀點來衡量人工成本中的每一項支出，一方面嚴格控制不合理的開支和無效投人，以減少成本費用，取得直接的經(jīng)濟效益；同時也要考慮各項支出的特點和所產(chǎn)生的效應(yīng)，單純?yōu)楣?jié)約而片面壓縮開支，并不是加強管理的最終目的，如何調(diào)動各個階

75、層工作人員的積極性，充分發(fā)揮其潛能，由此帶來的間接經(jīng)濟效益將更為重要。 </p><p>　　4.4 將人工成本管理獨立化、政策化</p><p>　　人工成本管理是一項政策性較強，涉及的面廣，對職工個人、對企業(yè)、對社會的影響較大。因此，我們在企業(yè)成本管理工作中，應(yīng)把它作為一個獨立的單元來對待，而不能簡單地視同其他成本項目一樣來管理。人工成本管理本身是一個系統(tǒng)工程，隨著經(jīng)濟體制改革的不斷深