How to make the annual labor cost budget?

First of all, the following points should be explained: 1. We are a group enterprise, and the labor cost budget of subordinate business departments is issued by the group. The daily control of labor cost budget is mainly carried out through EHR system, and all employees' income requirements are reported through group EHR system. 2. Before 2007, our labor cost budget was done in the finance department. The method was simple, that is, according to the per capita number of each business division and department * the number of people. 3. From the end of 2007, HR gradually took over the calculation of labor cost budget. Although we have made a lot of efforts, we have actually done it for two years so far, but there are still many shortcomings. Please forgive me! 4. The labor costs we do are labor costs in a narrow sense, which only include: employee salary (basic salary+performance), operator salary (post salary+performance), social insurance and provident fund enterprise sharing, and cash benefits. In 2007, the calculation of human cost budget was transferred from finance to HR, and this glorious and arduous task fell on my shoulders. Basic idea: Calculate the salary amount of the next year according to the actual salary of employees in the previous year, and calculate the salary budget of each business division and department in 2008 in combination with the changes of business indicators, organizational structure adjustment, government salary growth guidelines and other factors; According to the expected adjustment range of the minimum payment base of social security, estimate the amount borne by social insurance enterprises (we are currently paying social security for employees according to the minimum payment base, which is a serious violation of the law! ); Calculate the cash benefit amount according to the personnel changes, and the sum of the three parts is the total labor cost budget of the department. In 2006, we hired a consulting company to do the salary system. At that time, we made a job evaluation for each position, and the consulting company also gave the salary range of each position. Therefore, at the end of 2007, it was used in calculating the labor cost budgets of various business divisions and departments in 2008. If the actual salary of employees in the previous year exceeds the upper limit of the post salary range, it shall be calculated according to the upper limit; If the actual salary of employees in the previous year is lower than the lower limit of the post salary interval, it shall be calculated according to the lower limit; Within the range of post salary, it is calculated according to the actual salary of the previous year. Then, according to the government's wage growth guideline, the total labor cost budget will increase moderately by a certain proportion. At the end of 2008, I was responsible for the calculation of labor cost budget for the second time. This time, some adjustments have been made in the way. Last time it was mainly based on the actual salary of employees in the previous year, this time it was based on the growth rate of business income and profit budget, and the actual labor cost of the department in the previous year was only used as a reference for verification data. In the specific operation, in principle, the growth rate of labor cost budget of each business division and department is determined according to the growth rate of business income budget and profit, and then a certain labor cost budget is increased or decreased according to the increase or decrease of department personnel in the next year (calculated by the average labor cost of posts). For individual departments, business income and profits have not increased, and the total labor cost budget is basically adjusted according to the lower limit of 5% of the government wage growth guideline. In fact, this 5% is basically digested by the increase of the minimum payment base of social security and the salary increase of department managers, and ordinary employees will basically not grow. After the Spring Festival in 2009, I was ordered to analyze the historical labor cost budget and its implementation from 2005 to 2008. In this process, I found some regular things, such as the approximate proportion of labor cost to business income, the profit return of 100 yuan labor cost and so on. On this basis, I worked out the labor cost calculation formula of each department with my big brain that is not smart. For example, the labor cost budget of a department = business income (budget) *x+ profit (budget) * Y+Z. Judging from the calculation results of the formula, it is indeed consistent with the labor cost budget in recent years, but such a formula is hard for the boss of state-owned enterprises. What needs to be added is that the above practices are all carried out under the management background of my enterprise, which is somewhat inappropriate.