摘要
企业人工成本管理和控制是企业成本管理的重要核心内容之一。目前,企业及企业主管部门都在积极探索人工成本管理的有效方法,以期达到理想的效果。通过对人工成本概念、内容及人工成本分析指标体系的再认识,阐述人工成本管理和控制的方法,对人工成本管理控制工作的重要环节进行探讨。
Labor cost management and control is an important core of cost management in enterprise.At present,both enterprise and its executive departments are actively probing the effective way of labor cost management,so as to realize desired result.In terms of further understanding of concept,content and analyzing target system of labor cost,we elaborated labor cost management and control method,studied important links of labor cost management and control.
出处
《石油化工管理干部学院学报》
2009年第4期40-43,共4页
Journal of Sinopec Management Institute
关键词
人工成本
管理
方法
探析
labor cost
management
method
analysis