Question 2: Explanation of terms of human resources and labor costs Human resources (HR for short) refers to the sum of people of working age, below working age and above working age who have the ability to work in a country or region. Or expressed as: the population of a country or region after deducting the population who have lost the ability to work. Human resources also refer to the education, ability, skills, experience and physical strength that people in an organization have in a certain period that can be used by enterprises and contribute to value creation. In a narrow sense, it is the ability (resources) that enterprises and institutions need for independent business groups.
Labor cost refers to the sum of all direct and indirect expenses paid by enterprises for production, operation and provision of labor services in a certain period of time.
Question 3: What is the labor cost of the enterprise? They are usually considered as wages or expenses of wages and benefits, but they are not.
First of all, labor costs are not equal to wages. Labor cost refers to the sum of all direct and indirect expenses paid by enterprises for production, operation and provision of labor services in a certain period of time. If the enterprise pays employees 1000 yuan, then the labor cost will never be direct 1000 yuan, and there are other indirect expenses.
Secondly, the labor cost is not equal to the total wages. Some people say that since wages are not equal to labor costs, is the total wages equal to labor costs? Of course not. According to the document number 1997, no labor department 26 1, labor costs include total wages, social insurance expenses, welfare expenses, education expenses, housing expenses and other labor costs.
Thirdly, the labor cost is not equal to the use cost. From the classification of human resources, human cost can be divided into acquisition cost, use cost, development cost and turnover cost, which shows that "use cost" is only a part of human cost. Some people often regard labor cost control as a "zero-sum game" between employers and employees, but it is not. Labor cost control can be expressed by the following three inequalities:
Controlling labor costs does not mean reducing labor costs.
Controlling labor costs does not mean reducing employees' income.
High employee income does not mean high labor costs.
Labor cost control
Simply put, controlling labor costs is not to reduce the absolute value of labor costs, because the absolute value will inevitably increase with the progress of society. Therefore, controlling labor costs means reducing the proportion of labor costs in total costs and enhancing the competitiveness of products or services; The control of labor costs should reduce the proportion of labor costs in sales revenue and enhance the ability to pay employee costs; The control of labor cost is to reduce the proportion of labor cost in the added value of enterprises, that is, to reduce the labor distribution rate and enhance the ability of human resource development.
No way to deduct wages
The reason why enterprises take the deduction of employees' wages as the purpose of reducing costs is bound to be counterproductive, causing incalculable economic losses and great negative effects to enterprises. For example, after employees are deducted for various reasons, employees first do not accept this fact in their hearts, which leads to emotions. When emotions are aroused to a certain extent, they will be vented, and then the objects of venting will be bad service attitude, destruction of enterprise facilities or equipment, and reduction of product production efficiency and product qualification rate. As a result, the values of employees and enterprises are inconsistent, the core culture of enterprises is negatively impacted, and entrepreneurship is not strongly supported. It can be seen that cost control is not related to employees' wages and benefits, but how to better manage and control human capital and realize the effective development and encouragement of human resource management.
Labor cost survey
In order to reduce the cost, the toy manufacturing industry moved its factory to other places.
How much pressure is caused by rising labor costs? The answer given by Qingdao He Yi Toys Co., Ltd. is, "We are forced to move the factory to Zaozhuang where the labor price is relatively cheap, so that they can save more than 200,000 yuan a month."
Manager Zhang Qiang told reporters that there are 200 front-line operators in their factory. In Jiaozhou, the daily wage of each worker is 80 yuan, and in Chengyang, the daily wage of each worker is 100 yuan. If the factory is built in Jiaozhou, they need to pay front-line workers 16000 yuan every day, and if it is built in Chengyang, they need to pay 20000 yuan. Compared with five years ago, the wages of workers have fully doubled.
Toy manufacturing is an out-and-out labor-intensive industry, that is to say, without labor, nothing can be said. But they can't lay off employees at will, because production depends almost entirely on labor, and laying off employees means reducing production. Zhang Qiang said that the same is true, and labor costs account for more than 60% of all their costs.
In order not to reduce the profit rate, the company chose to "escape", and they spent tens of thousands of yuan to move the factory to Zaozhuang.
"After moving to Zaozhuang, it was obviously much better. The daily wage of front-line workers is 60 yuan. We only need to pay 12000 yuan a day, so it goes without saying how much money we can save every year. " Zhang Qiang said that in fact, they don't want to move the factory to Zaozhuang. After all, transportation costs have increased. "There is no way. The labor price in Qingdao is too high. Even if we raise some wages, we can't recruit people and the output can't be guaranteed. In Zaozhuang, these problems have been solved. " As for the reason, Zhang Qiang analyzed that this is because there are many factories in Qingdao and young or middle-aged women are needed, and the choice is narrow. "In Zaozhuang, the situation is different, middle-aged women work ... >>"
Question 4: The difference between human resource cost and labor cost. Labor cost (personnel cost) mainly includes: total wages of employees, social insurance expenses, employee welfare expenses, employee education expenses, labor protection expenses, employee housing expenses and other labor expenses.
The cost of human resources can be divided into five categories: acquisition cost, development cost, use cost, guarantee cost and turnover cost.
Because there are too many specific contents, you can directly search for "labor cost" and "human resource cost" in Baidu Encyclopedia, and they all have detailed explanations.
Question 5: Why do you want to do labor cost analysis? In labor-intensive enterprises (such as light industrial enterprises such as processing materials), labor costs account for a large proportion.
In some enterprises, the labor cost may even determine the life and death of an enterprise.
Labor cost analysis can effectively and reasonably save labor costs, tap human resources and improve the net profit of enterprises.
Question 6: How to analyze labor cost 1. The significance of labor cost analysis.
1, labor cost composition. Labor cost refers to the sum of wages and personnel management expenses. According to the classification of human resources, human cost can be divided into acquisition cost, use cost, development cost and turnover cost.
Labor cost composition table
2. The significance of labor cost analysis. Through the statistics and analysis of labor costs, the labor costs are further controlled. Simply put, controlling labor costs is not to reduce the absolute value of labor costs, because the absolute value will inevitably increase with the progress of society. Therefore, controlling labor costs is to reduce the proportion of labor costs in total costs and enhance the competitiveness of products or services. The control of labor costs should reduce the proportion of labor costs in sales revenue and enhance the ability to pay employee costs. The control of labor cost is to reduce the proportion of labor cost in the added value of enterprises, that is, to reduce the labor distribution rate and enhance the ability of human resource development.
Second, the labor cost analysis
1, human resource efficiency value. That is, the output ratio of human resources. Formula = total output in this period/average number of employees in this period. Generally, it can be subdivided into human resource efficiency of production personnel, human resource efficiency of sales personnel and human resource efficiency of management personnel. Among them, production personnel take production output value as the measurement standard, sales personnel take sales output value as the measurement standard, and management personnel take profit value as the measurement standard.
2. The proportion of labor cost to total cost. That is, the ratio of labor cost to total cost. The total cost includes: production cost, manufacturing cost, sales cost, management cost and financial cost.
Formula: the ratio of labor cost to total cost = labor cost/total cost * 100%.
If it is a sales-oriented enterprise, the proportion of sales labor cost to total cost = total labor cost of sales staff/total cost * 100%.
3. Wage rate. Formula: wage rate = total wages/sales * 100%.
4. Labor cost rate. Formula: labor cost rate = total labor cost/sales volume * 100%
5. Per capita labor cost. Formula: per capita labor cost = total labor cost in this period/average number of people in this period.
Third, labor cost control.
1, salary budget. Total labor cost budget = forecast sales * wage rate; Total labor cost budget of sales staff = forecast sales * sales wage rate.
2. Labor cost budget. Total labor cost budget = forecast sales * labor cost rate; Total budget labor cost of sales staff = forecast sales * sales labor cost rate.
3. Quota and salary budget. Formula = Weighted per capita salary of each post * Number of posts in the following year.
4, staffing labor cost budget. Formula = payroll budget+personnel expense budget (recruitment expense+training expense+resignation expense).
5. Wage adjustment and quota. Such as historical data budget >; Setting the staffing budget indicates that there is room for salary adjustment. For example, in the process of establishing a modern enterprise system, to implement the competitiveness of human resource management, we must completely break the original employment system, establish a new human resource management mechanism, give full play to the role of human resources, and create an "open, fair and just" employment environment, which is the key to enhance the competitiveness of human resource management in petroleum enterprises.
Keywords: human resource competitiveness of petroleum enterprises 1. Problems existing in human resource management of petroleum enterprises at present. The "people-oriented" management concept has not really been established.
Human resource management in petroleum enterprises lacks unity and long-term, and the concept of respecting people and talents is weak. Managers have not really established the concept of "people-oriented" and are still used to traditional personnel management. Its characteristics are that administrative management has replaced human resources management, human resources have not achieved the status of resources, there is no scientific standard to measure the value of human resources, and the phenomenon that love is greater than law is still very common, so it is impossible to truly appoint people on their merits and make the best use of their talents.
2. The problem of overstaffing is very serious.
"Redundant staff" has become the biggest obstacle that seriously affects the production, operation and development of oil enterprises and seriously restricts the organization and operation.
3. The development and training of human resources are not in place.
Many enterprises have neither scientific "systematic plan" nor targeted training methods and contents, which are arbitrary and difficult to achieve the ideal training development effect. Enterprises have no long-term talent training plan, so even if training and development work is carried out, it is often because of the lack of systematic planning, the lack of pertinence and foresight of training content, and the single and outdated form, which makes it difficult for employees to obtain complete knowledge structure and work skills. At the same time, the lack of sufficient investment in staff training and development also restricts the development of human resources.
4. Not good at building corporate culture.
The personnel management department of petroleum enterprises does not attach importance to the construction of corporate culture. The core content of corporate culture mainly refers to the clear and unified thoughts, consciousness, spirit, beliefs and values within the enterprise. Corporate personality formed by management ideas and core values contained in corporate culture. It plays a vital role in the business behavior of enterprises.
Question 8: How to analyze the labor cost? Labor cost analysis is to find a way for enterprises, so how to find this way is also a key problem. I often emphasize the concept of "landing". Why should I emphasize? Because you don't land, the enterprise can't operate, and you talk about how important labor costs are all day. It's all nonsense. We all understand the importance of labor costs. What is important is that how to effectively guide enterprises to find their own methods requires a process of thinking. With this process, every manager will know how to tailor the labor cost control scheme for his own enterprise.
First, how to analyze the labor cost
When we do labor cost analysis, we should pay attention to several very important data:
? Human resource efficiency: Human resource efficiency refers to the extent to which human resources are effectively utilized. From the enterprise's point of view, it is the degree to which the human resources owned by the enterprise make effective contributions around the enterprise performance.
? Human resource development space: human resource development should be able to calculate the development space of everyone's labor cost.
? Labor cost analysis
(A) the relationship between labor cost and labor cost rate
Figure 1- 1 Relationship between labor cost and human resource efficiency
The vertical axis of this table is the proportion of human capital, the proportion of labor cost to total sales, and the horizontal axis is the time of enterprise operation. If there is no major adjustment in the enterprise's own industry, such as making leather sports shoes ten years ago and still making leather sports shoes ten years later, the industry has not changed much, then the labor cost rate of this enterprise will definitely decrease with the passage of time. The score of 2006 10, 9 in 2007 and 8 in 2008 must be reduced. Otherwise, what human resources development should we do?
If new employees make 50 yuan a day, old employees can make 60 or 80 yuan a day, but the qualified rate of old employees is only 80%, there is no development value of human resources. However, if the qualified rate of new employees is only 80%, and the qualified rate of products made by old employees is 90% and 95%, enterprises should of course keep him carefully. He is a valuable employee of the human resources department.
Question 9: How to analyze the labor cost 1. Get the cost, that is, choose the cost. Recruitment expenses, that is, expenses in recruitment activities, including recruitment advertising expenses, travel expenses, salaries and bonuses of recruiters, office expenses of recruitment activities, selection fees and other expenses; (2) Resettlement expenses refer to the expenses arranged to relevant posts after employment, such as travel expenses, one-time talent subsidies, special treatment fees, temporary living expenses, etc.
2. Development cost, that is, education cost. Mainly education and training fees, which refer to the expenditures of human resources development activities such as education and training to enable workers to acquire job skills and necessary knowledge, such as on-the-job training, off-job training, on-the-job training, etc. The details include: training teachers' remuneration, books and materials fees, teaching materials fees, class fees, tuition fees, transportation fees, depreciation fees of teaching equipment used, salaries of organization and management personnel, utilities, wages, bonuses and benefits of workers during training, and losses caused by training delays can also be counted.
3. Use cost. Including 1) salary, bonus and welfare expenses (including medical care, insurance, canteen and other welfare facilities); 2) Welfare, including telephone subsidies, housing subsidies, car subsidies, five insurances and one gold, as well as the birthday expenses mentioned in the article. 3) Some cost analysis also includes the expenses of organizing activities, which refer to the expenses related to the maintenance and operation of laborers' labor or work organization, such as office expenses, utilities, conference expenses, entertainment expenses, etc. This early stage can be ignored. You can consider the cost of employment insurance. Refers to the cost caused by accidents or other accidents. For example, I just saw an accident in a power plant in Jiangxi today, and each victim paid 6.5438+0.2 million yuan, not including funeral expenses. Is what this kind of content contains.
4. Retention costs. Retention costs can also be expressed in terms of resettlement costs and benefits. It can include: resettlement fees, the expenses incurred in providing housing for doctors or arranging his wife's work. 5. The departure of talents in turnover costs is also a cost to be calculated, including: resignation compensation, the cost caused by performance difference before and after, and the cost of vacant positions. For the sake of simplicity, we can first consider the compensation and legal fees for resignation, as well as the loss and legal fees caused by labor disputes.