目 录
一、人力资源成本及构成
1、人力资源成本···············································3
2、人力资源成本的构成·········································3
二、人力资源成本控制观念
1、我国企业人力资源成本控制现状································3
2、国外先进企业的人力资源成本观念·······························4
三、影响人力资源成本控制的因素与对应措施
1、取得成本因素················································4
2、开发成本因素················································5
3、使用成本因素················································5
四、控制人力资源成本的对策
1、增强人力资源成本控制意识····································5
2、制定科学的人力资源规划·······································5
3、合理调整组织结构·············································6
4、加强薪酬管理·················································6
五、结束语··························································6
内 容 摘 要
人力资源成本管理是现代人力资源管理的重要内容，它的构成可体现在个人、企业、社会等多个方面，就企业而言，涉及到人力资源的取得、开发、使用、保障和离职等方面的内容。对人力资源成本的管理水平如何直接关系到企业的经济效益。随着现代企业制度的建立，人力资源成本管理进入了新阶段。越来越多的企业开展了对人力资源成本的监控，但也有不少企业仍然没有完整的人力资源成本概念，缺乏对人力资源成本进行核算、分析和控制的意识，直接影响企业的经济效益和竞争能力。本论文试以针对人力资源的特点进行研究，找出影响因素，从而有效地控制人力资源成本，使企业在经营活动中实现最大的效益进行探讨。本人将主要从人力资源成本及构成、人力资源成本控制观念、影响人力资源成本控制的因素与对应措施、控制人力资源成本的对策四个方面阐述人力资源成本控制应该注意的问题。
