摘要
煤炭企业受长期计划经济的影响,人工费用列支制度不健全,界定范围不明晰,渠道过多过乱,给工资分配、工资管理带来许多困难和冲击。本文通过对煤炭企业人工成本管理存在问题的分析,提出了建立人工成本的控制体系以及加强人工成本控制的对策,积极探索人工成本控制的有效途径,以保证利润和职工收入两大目标的实现。
Coal enterprises have been influenced by planned economy for a long period of time. The list system of labor expense is not perfect. The limitary boundary is not dear. What's more, there are too many random channels. All of the above factors bring a lot of difficulties and impact to wage distribution and wage management. Through the analysis of existing problems in management of labor cost in coal enterprises, this thesis puts forward the strategy on how. to set up a control system of labor cost and strengthen labor cost control. The author also actively explores the effective approach to control labor cost in order to realize the two goals of profit and employee income.
出处
《河北能源职业技术学院学报》
2008年第3期51-52,54,共3页
Journal of Hebei Energy College of Vocation and Technology
关键词
煤炭企业
人工成本
管理对策
coal enterprise
labor cost
management strategy