对制造业人工成本管理的方法及对策研究

Research on the labor costs administration and control of manufacture industry

一些人认为人工成本低廉是我国制造业的产品竞争优势所在。但通过投入与产出的分析会发现,我国的制造业往往工资率较低与单位产品人工成本较高并存,存在着人工成本投入效率较低这一严峻问题。加强制造业人工成本管理仍然是提高我国制造业产品竞争力的关键。文章首先从我国制造型企业中人工成本的内容及其影响因素出发,探讨了我国制造业人工成本管理的目标,同时介绍了对人工成本进行管理的方法及具体的应用,最后利用中外数据比较找出目前我国制造业中人工管理过程中还存在的问题,由此提出了一些相应的对策。

As the lower price of workforce,China's manufacture industry has always been in a competitive place. But with the growing of our economy and the life of people,also with the development of other developing countries.this advantage has been disappearing. In this dissertation,we mainly discuss the method of administrating and controlling the labor cost in manufacture industry. First, we analysis the feature of labor cost in manufacture industry,and then, we introduced some applications of the standard cost method, according to these, we give some thought in administrating and controlling.