摘要
随着改革开发大潮深入推进，国家的经济形式不断变化，从之前的计划经济逐渐转变成市场经济的新常态，以往需大于求的情况正向供大于求的时代转变。制造型企业在市场经济的新常态下，生产经营成本已经进入到必须。人工成本一直是企业老生常谈的内容，作为企业运营成本中的重要一环，人工成本的管控问题也愈发显得重要，而地方对劳动者权益的保护愈加完全，企业人工成本也在不断的提升。最低工资的提高，社保基础的调整，公积金基数的提升，对于企业的压力也愈加巨大。对于企业来说，人工成本的上升，也导致整个企业的成本在不断增加，控制人工成本，降低人工成本变得越来越重要。控制人工成本也就成了企业减少成本，增加收入的最快方法。一个劳动密集的生产型企业，人工成本的控制也显得更加地至关重要。
人工成本的不断增加，就要求企业对人工的使用情况与使用方式进行调整，对人工成本的费用率进行分析，对人工成本的管控力度进行总结，最终需要一个完善的有力度的人工成本管控办法。
关键字：市场经济 企业成本 人工成本
目录
摘要······················································摘要页
引言··························································1
人工成本概述与运用·········································2
什么是人工成本、什么是人力资源·····························2
人力资源概述···················································2
人力资源模块概述···············································2
人工成本概述···················································3
人工成本与人力资源关系·········································3
人工成本在人力资源中的重要性·······························4
人工成本对企业的重要性·····································4
人工成本的管控目标·········································5
五丰冷食人力成本现状分析···································7
制造行业的现状·············································7
五丰冷食的现状·············································7
人工成本管控不力的主要原因·································9
五丰冷食案例经验总结·······································10
人工成本管控的思路与对策···································10
对“人”的管控·················································10
对“薪资”的管控···············································10
对“费用”的管控···············································11
对“管理方式”的管控···········································11
试点项目的具体实施·········································11
大物流人员整合项目·············································11
冷饮生产线柔性制造项目·········································12
IPE岗位价值评估项目············································12
经验与总结·················································12
结论·······················································13
参考文献···················································14
