Detailní informace
Úvod
Thelaborcostofanenterpriseisoftenregardedastheexpenditureofwagesorwagesandbenefits,butitisnot.
Firstofall,laborcostsarenotequaltowages.Laborcostreferstothesumofalldirectexpensesandindirectexpensespaidbyanenterprisefortheuseoflaborinproduction,operationandprovisionoflaboractivitieswithinacertainperiodoftime.Ifthecompanypaysemployees1,000yuaninwages,thenthelaborcostwillneverbethedirect1,000yuan,andthereareotherindirectcosts.
Secondly,laborcostsarenotequaltototalwages.Somepeoplesaythatsincewagesarenotequaltolaborcosts,isittruethattotalwagesareequaltolaborcosts?ofcoursenot.Accordingtothe1997documentNo.261oftheMinistryofLabor,laborcostsincludetotalwages,socialinsuranceexpenses,welfareexpenses,educationexpenses,housingexpenses,andotherlaborcosts.
Again,laborcostisnotequaltousecost.Fromtheperspectiveoftheclassificationofhumanresources,humancostcanbedividedintoacquisitioncost,usecost,developmentcost,andturnovercost.Itcanbeseenthat"usecost"isonlyapartoflaborcost.Somepeopleoftenregardlaborcostcontrolasa"zero-sumgame"betweenlaborandmanagement,butitisnot.Laborcostcontrolcanbeexpressedbythefollowingthreeinequalities:
Řízení mzdových nákladů neznamená snižování mzdových nákladů
Řízení nákladů na práci neznamená snižování příjmů zaměstnanců
Vyšší neznamená, že náklady na práci jsou vysoké
Kontrolní náklady na flabor
Insimpleterms,thecontroloflaborcostisnottoreducetheabsolutevalueoflaborcost,becausetheabsolutevaluewillinevitablyfollowthesociety.Progressisgraduallyincreasing.Therefore,thecontroloflaborcostsistoreducetheproportionoflaborcostsintheoverallcost,andenhancethecompetitivenessofproductsorservices;thecontroloflaborcostsshouldreducetheproportionoflaborcostsinsalesrevenue,andenhancetheabilitytopayforstaffcosts;Themanagementandcontroloflaborcostsistoreducetheproportionoflaborcostsintheaddedvalueoftheenterprise,thatis,toreducethelabordistributionrateandenhancethedevelopmentabilityofhumanresources.
Srážka ze mzdy nefunguje
Thereasonwhycompaniesusedeductionofemployeewagesasacost-reducingpurposewillbetheopposite,whichwillcauseunpredictableeconomiclossesandnegativeeffectstothecompanyGreatinfluence.Forexample,afteranemployee’ssalaryisdeductedforvariousreasons,theemployeefirstdoesnotacceptsuchfactsinhisheart,whichleadstoemotionalproduction.Whenemotionsarestimulatedtoacertainlevel,theywillvent,andthentheventwillbetargetedPoorserviceattitude,destructionofenterprisefacilitiesorequipment,reductionofproductproductionefficiencyandproductqualificationrate,etc.Asaresult,thevaluesofemployeesandthecompanyarenotconsistent,thecorecultureofthecompanyisnegativelyimpacted,andthespiritoftheenterprisecannotbestronglysupported.Itcanbeseenthatcostcontrolisnotaboutemployees'wagesandbenefits,buthowtobetterachieveeffectivemanagementandcontrolinhumancapitalmanagement,andachievehumanresourcedevelopmentandeffectiveincentivesinhumanresourcemanagement.
Průzkum nákladů práce
Toreducecosts,thetoymanufacturingindustryrelocatesfactoriestootherplaces
Howmuchpressureiscausedbyrisinglaborcosts?TheanswergivenbyQingdaoHeyiToysCo.,Ltd.is,"WeareforcedtomovethefactorytoZaozhuang,wherelaborpricesarerelativelycheap,sothattheycansavemorethan200,000yuanamonth."
ManagerZhangQiangtoldreportersthatthereareatotalof200front-lineoperatorsintheirfactory.InJiaozhou,eachworker'sdailysalaryis80yuan,andinChengyang,eachworker'sdailysalaryis100yuan.IfthefactoryisbuiltinJiaozhou,theyneedtopay16,000yuanperdayforfront-lineworkers,andifitisbuiltinChengyang,theyneedtopay20,000yuan.
Toymanufacturingisanout-and-outlabor-intensiveindustry,thatistosay,ifthereisnolabor,everythingisimpossibletotalkabout.Buttheycannotlayoffstaffatwill,becausealmostallproductiondependsonlabor,andlayoffsmeanreducingproduction.ZhangQiangsaidthatitisalsotruethatlaborcostsaccountformorethan60%ofalltheircosts.
Inordernottoreducetheprofitmargin,thecompanychoseto"escape".TheyspenttensofthousandsofyuantomovethefactorytoZaozhuang.
"AftermovingtoZaozhuang,itisobviouslybetter.Thedailywageoffront-lineworkersis60yuan,soweonlyneedtopay12,000yuanaday.Howmuchmoneycanbesavedeveryyear,noneedtosay."ZhangQiangsaid,Infact,theydon'twanttomovethefactorytoZaozhuang.Afterall,itincreasestransportationcosts.“Thereisnoway.Qingdao'slaborpriceistoohigh.Theproblemissolvedeasily.”Asforthereason,ZhangQianganalyzedthatthisisbecausetherearemorefactoriesinQingdao,andtheyneedyoungormiddle-agedwomen,whichgivesthemaverynarrowchoice. "V Zaozhuangu je to jiné. Roční pracovní síla žen je hojná."
Laborcostanalýza
Employeeturnoverrateistheproportionofresignedemployeestothetotalnumberofemployees.
Therearetwomainformulasforcalculatingemployeeturnoverrate.Type:
Formula1Numberofemployeeslost/averagenumberofemployeesduringtheyear(averagenumberofemployeesduringtheyear=numberofemployeesatthebeginningoftheyear+numberofemployeesattheendoftheyear/2)
NumberofemployeesinJanuary+numberofemployeesinFebruary+……+NumberofemployeesinDecember/12
Formula1isarelativelyeasytooperateandcommonlyusedcalculationformula,thenumberoflostpeopleisthenumberoflostpeopleinanassessmentcycleIntotal,theaveragenumberofpeopleinthedenominatoristheaverageofthetwotime-pointindicators,whichonlyrepresentsthebeginningandtheendoftheyear.Usingthisformulatocalculatetheattritionrate,theresultiseasytobedistorted,andformula2canavoidthisproblem.
Náklady na nábor zaměstnanců
1.Náklady na nábor
Recruitmentcostsmainlyincludethedirectlaborcostsanddirectbusinesscostsofrecruitingpersonnel,suchasrecruitmentnegotiationconferencefees,travelexpenses,agencyfees,Advertisingexpenses,promotionalmaterialexpenses,officeexpenses,waterandelectricityexpenses,etc.Therearealsoindirectexpenses,includingadministrativeexpenses,temporaryvenuesandequipmentusagefees.Thecalculationformulaisasfollows:
Náborové náklady = přímé náklady na práci + přímý obchodní poplatek + nepřímý poplatek za správu + předplacený poplatek
2.Cena výběru
Theselectioncostincludeseverythingthathappensinvariouslinkssuchaspreliminaryexamination,interview,psychologicaltest,comment,physicalexamination,etc.Decidewhethertohireornottohiretherelatedexpenses.Thecalculationformulaisasfollows:
Thetimecostoftheselectioninterview=(preparationtimeforeachinterview+timerequiredforeachinterview)×salaryrateoftheselectedcandidate×candidateNumberofpersons
Summaryapplicationdatafee=(datafeeforprintinganddistributingeachapplicationform+datasummaryfeeperperson)×numberofcandidates
Poplatek za zkoušku = (průměrný materiálový poplatek na osobu + průměrné bodové náklady na osobu) × počet lidí, kteří zkoušku absolvovali × počet zkoušek
Testreviewcost=timerequiredforthetest×(thesalaryrateofthepersonnelofthepersonneldepartment+thesalaryrateoftherepresentativesofeachdepartment)×thenumberoftimes
(Naše společnost)poplatek za lékařské vyšetření=[(doba potřebná na vyšetření×plat inspektora)+vybavení a lékárna potřebné na vyšetření]×počet osob, které budou zkontrolovány
3. RecruitmentThis
recruitmentcostincludesadmissionfees,transfercompensationfees,relocationfees,travelsubsidiesandotherrelatedexpensescausedbytheemployment.Thesecostsaregenerallydirectcosts.Thecalculationformulaisasfollows:
Náklady na zaměstnání=poplatek za zaměstnání+kompenzační poplatek za převod+poplatek za přemístění+dotace na cestu
4. Náklady na znovuusídlení
TheresettlementcostisTheenterprisearrangesvariousadministrativeexpensesfortherecruitedemployeesindeterminingthejobposition;thehiringdepartmentisthetimecostoftheplacementpersonnel;thehiringdepartmentarrangesthelaborfeesandconsultingfeesforthepersonnel.
Settlementcost=variousresettlementadministrativecosts+necessaryequipmentcosts+resettlementpersonneltimelosscost
náklady na školení a učení
①náklady na předzaměstnání
Thecostofpre-employmenteducationincludesthesalaryoftheeducatedandtheeducated,thelaborlosscostoftheeducatedandtheeducatedleaving,theeducationmanagementfee,thecostofmaterialsandthedepreciationofeducationalequipment,etc.Thecalculationformulaisasfollows:
Pre-jobeducationcost=(averagesalaryrateofinstructors×productivityreductionratecausedbytraining+salaryrateofnewemployees×numberofemployees)×numberoftrainingdays+educationmanagementfee+informationExpenses+depreciationexpensesofeducationalequipment
②Náklady na školení na pracovišti
On-the-jobtrainingcostsaretheexpensesincurredbythecompanyfortrainingemployeestomeetthejobrequirements,includinginductiontrainingcostsandJobretrainingcosts.Theinductiontrainingismainlycompletedintheformofoldandnew.Thecalculationformulaisasfollows:
Přímé náklady na pracovní školení=∑hodinová mzda poradenské skupiny × hodina poradenstvíI × měsíční doba poradenstvíI+∑ (hodinová mzda poučené osobyK×hodiny poradenstvíK×měsíční doba poradenstvíK)
Indirectcostofon-the-jobtraining=lossoftraineesleavingthejob+losscausedbyunskilledtrainees+trainingmaterialfees+variousmanagementfees
CostcalculationandjobretrainingThetrainingcostcalculationissimilar,exceptthatthecostofretrainingissmallerthanthecostofon-the-jobtraining,andthetimemaybeshorter.Thecalculationformulais:
Indirectcostofjobretraining=trainingandretraininglaborcost+materialcost+managementcost+losscostcausedbyvarioustraining
odstupné
①Náklady na kompenzaci za rezignaci
Thecostofresignationcompensationreferstothecostthatthecompanyshouldcompensatetotheemployeewhenthecompanydismissesanemployee,ortheemployeevoluntarilyresigns,includingthesalarypayabletotheemployeeuntilthetimeofdeparture,one-timeExpensessuchasseverancepaymentpaidtoemployeesandnecessaryrelocationexpensesforemployees.
②Výdaje na správu rezignace
Resignationmanagementexpensesaremanagementexpensesincurredbyenterprisemanagementpersonnelinhandlingmattersrelatedtoresignationpersonnel.
Interviewtimecost=(preparationtimebeforeinterviewwitheachperson+timerequiredforinterviewwitheachperson)×interviewer'ssalaryrate×numberofemployeesleavingthecompany
TimeofleavingemployeesExpenses=timerequiredforinterviewsperperson×weightedaveragewagerateofresignedemployees×numberofemployeesresignedfromthecompanyWagerate×averagewagerateofemployeesinrelateddepartments×numberofresignations
Pre-resignationefficiencyloss=normalaverageperformance-averageperformanceduringtheperiodbeforeresignation
③Cena za prázdné místo
Vacancycostreferstothelossofajobvacancyafteranemployeeleaves.Becauseajobvacancymayadverselyaffectthecompletionofacertainjobortask,itwillcauselossestothecompany.
Rostoucí náklady na práci
ItisunderstoodthattheMunicipalBureauofStatisticshasconducteddataanalysisonstatisticalsurveyannualreportsof379keytransportation,warehousingandpostalcompanies,whichaccountforthecity’stransportationandlogisticsindustryoperatingincomeThetotalamountismorethan80%."Thecompanyachievedoperatingincomeof87.82billionyuanfortheyear,anincreaseof23.5%year-on-year.However,theprofitmarginwasverylimited.Theoperatingprofitfortheyearwas4.929billionyuan,ayear-on-yeardecreaseof22.3%.Amongthe379companies,115sufferedlosses,withaprofitof100,000.Thereare65enterprisesbelowRMBYuan,andtheproportionofloss-makingandmeagerprofitenterprisesreaches47.5%."TherelevantpersoninchargeoftheMunicipalBureauofStatisticssaidthatfromthedatamonitoredthisyear,thelevelofcorporateprofitabilityisstillnothigh.