中小企业人力资源成本预算与控制

The Control of Human Resource Cost Budget in Small-and-Medium-sized Enterprises

从企业推行人力资源成本预算控制的重要性和人力资源成本预算管理编制、执行、结算等体系的运作及人力资源成本预算管理的控制措施上进行分析与探讨,努力改善人工成本结构,制定科学规范的人力资源成本控制和管理的办法,使企业人力资源成本的效益指标始终保持在有竞争力的水平之上,形成良性的循环机制。

In this article, we have discussed and analysed the importance of the control of human resource cost budget, the systems of structure management, operation, balance etc. of human resource cost budget and the measures of controlling and managing human resource cost budget. In order to keep the performance of human resource cost budget competitive for long and to form a favourable mechanism of circulation, the enterprises need to improve the human resource structure to establish scientific and rational measures of controlling and managing human resource cost.