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┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊(Literature)Manufacturing enterprise of artificial cost studiesMark Gertler and Nobuhiro KiyotakiN.Y.U. and PrincetonOctober 2009This version: February 20101 Artificially cost structure and index system1.1 Artificially cost definition and compositionAccording to China's labor security regulation, enterprise artificially cost is to show the enterprise is in production, operation and provide labor services activity what happened in the direct and indirect artificially expenses combined. Artificially cost mainly has a seven-item constitute, scope includes worker total wages, worker, social insurance premiums, worker welfare funds education funds, labor protection fees, worker housing fees and other artificially costs.1.2 Artificially cost index systemAt present, the artificial cost analysis indicators used there are four main categories, namely artificial of total cost index, artificial cost structure index, labor costs input-output index, labor costs elasticity index.1.2.1 Artificially of total cost index. Artificially of total cost index reflects the enterprise the amount of labor cost level.1.2.2Artificially cost structure index. Artificially cost breakdown structure proportion, artificially cost breakdown structural scale is the enterprise spending in all the labor costs of their seven constitute project occupies ratio.1.2.3Artificially cost input and output index. Input and output index basically has labor distribution rate, personnel rate and artificial cost profit margins.(1) Labor distribution rate refers to the value (net income of artificial cost, says the proportion of enterprise) inside certain period in new value created what percentage is used to pay artificially cost.(2)Personnel rate, mainly refers to the artificially cost of sales revenue (revenues) proportion, says enterprise production and how many of the total┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊value of sales for artificially costs.(3) Artificially cost profit margin, is mainly refers to the enterprise put in artificial cost of cost and enterprise eventually get profits on the economic benefits of such a relationship.1.2.4 Artificially cost flexibility index. Elastic index is reference of elastic thought design management economics, a new index came out, the commonly used have added value of per capita artificially cost flexibility, sales income elasticity, total cost flexibility.2 Our manufacturing enterprise artificially cost problems 2.1 Enterprise overgrown college, labor costs too muchLong-term since, in the full employment policy TongPei featuring, enterprise excess settlement, year after year precipitated the large dead wood. Especially in state-owned enterprises, personnel serious beyond the actual needs. And they use inefficient, a lot of artificial costs and reduce the labor costs for college input-output efficiency.2.2 The lack of labor costs input-output consciousnessBecause our country by long hours under the planning economic system, the influence of extensive economic investment enterprise did not establish input-output consciousness, not care products sales and profits, especially in China's most state-owned manufacturing enterprise, the enterprise artificially cost and enterprise management status in isolation, no set up the relationship between cost and profit, just "protect the salary" so in enterprise management status, enterprise still appear landslide ignore enterprise artificially cost is to the current operating condition, its consequence is that the crisis management enterprise appear. This aspect and foreign manufacturing enterprises and foreign-funded enterprises industry still exist considerable disparity.2.3 Enterprise lack the cost control of mechanism of artificialThe setups of Chinese manufacturing enterprise DingGang allocation of more, researchers repeated unreasonable, enterprise in internal preparation and system Settings with no follow the needs of enterprise operation principle, but inherited traditional mechanism of post Settings, it will restrict the management┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊of the enterprise and the employee's work efficiency and enthusiasm. And lack of competitiveness of enterprises, no compensation system perfect artificially cost control system.2.4 Lack of artificially cost of enterprise risk consciousnessNowadays, the artificial cost manufacturing enterprise in the total cost is more and more big, the proportion of expenditure of cost between enterprises, enterprises are facing the increasingly fierce competition management decisions, will absorb a certain amount of risk, in the enterprise different decision-making process, labor costs also should as a risk factor into consideration.2.5 No attention to the training of its staff and professional developmentIn manufacturing enterprise in the artificial cost structure, staff education expenses accounts for only a small proportion, the enterprise only paying attention to cost control, and did not pay much attention to employees of knowledge and skill training, don't care staff's career development, to make their skills and abilities not get promoted. Affected employee labor productivity and work enthusiasm. Reducing the labor costs of the output index.3 Enterprise how to artificially cost management3.1 Establish flexible management mechanismTo determine the correct artificially cost control object, establish flexible artificially cost management mechanism artificially cost management mechanism, is the artificial cost investment and enterprise to current economic efficiency indicators hook, execute profit, costs, human input and output of all can to operational mechanism, and shall be higher than the growing rate of per capita labor costs, improve the economic benefits of the ability to bring, and this is the effect of artificial cost increase. Enterprise artificially cost control purpose is to reduce labor costs in the proportion of total costs and enhance the competition ability of the product. So, first of all the best alternative to determine artificially cost, efficiency index in ensuring company goal, under the precondition of realizing confirmed a can guarantee a worker production enthusiasm and the legitimate rights and interests of the investment level. It is┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊based on whether it helps hairThe enthusiasm and swinging worker productivity development principle to determine. Secondly, the amount in the calculation of the labor, according to the sales revenue forecast, decided to its labor quantity, through scientific and practical work quota level, to determine the enterprise production department of employment and auxiliary workers directly, each function management department over-staff of, and appropriate and over-staff hired responsibilities and business scope. Thus calculated enterprise total employment requirements(i.e. over-staff) is the best standard input. Artificial Note:3.1.1Determining the scientific and reasonable productivity is critical. Besides an everyday solid work outside, still need flexible based on dynamic management.3.1.2The economic benefit of enterprise is the important factor to determine artificially input. This is because the source of one hand benefit is another wages, salaries to ensure the realization of the benefits. Therefore, should both, pinpoint enterprise profit and loss of balance, or achieve enterprise expected profit employment, when artificially cost is quantity of the ceiling must control.3.1.3 Social average salary is important reference standards, nots allow to ignore, otherwise this enterprise low wages, can cause brain drain.3.1.4 Costs in computing artificially, balancing the interests and long-term interests, and consider the worker labor protection, welfare, etc legitimate rights and the needs of social security, etc, thus grasp artificially input "degree". In determining the artificially into standard later, establishing flexible management mechanism is the key to good artificially cost management. Its purpose is to fully mobilize the enthusiasm and enhance the enterprise employees labor productivity. Therefore requirements:(1) First transformation leadership and worker's concept, promote "benefits, costs double hang economic responsibility system" salary, bonus allocation and will benefit cost index decomposition, strict appraisal.(2) Strictly implements over-staff, optimize allocation of human resources, and implement diversified labor distribution system and give full play to the interests of the wages for workers.┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊3.2 To build a statistical parameter and analysis modelEnterprise business activities are interrelated, indexes exist between interdependence, the enterprise shall establish artificially cost analysis model, its purpose is to make readers (the leader) can clear and comprehensively understand the composition of labor cost, the quantity and the relationship between indicators, to improve the management level of the enterprise provide help.3.3 E stablish budget, clearing systemTo transfer the departments of labor cost management initiative. Per capita artificially cost for simultaneously, and high levels of personnel rate, labor distribution rate high department. At the end of the settlement, should be analyzed specific reason, and take measures to adjust. For instance if wages higher, and growth of the unit, can rapid salary makes its benefit, and the necessary and subtract discrepancy is punished. The high cost of unit of artificial should undertake warning forecast, when necessary, implementing cost a veto.4 Strengthen artificially cost management problems should be paid attention to4.1 Strengthen artificially cost management is a long-term processStrengthen artificially cost management, especially in the enterprises to establish its management mechanism, is far from a short time. In this work, on how to transform the traditional ideas, develop business contacts, organization personnel dismissal, maintain social stability, is the key and the prerequisites, must first serious well.4.2 S hould pay attention to artificially cost leverageControl artificially costs, and not to blindly, but lower the worker's income to make artificial cost of incentive play their due role, prompting worker labor enthusiasm improve, its purpose is to develop the productive forces, and increase the income, improve worker people's standard of living. Therefore, to artificially cost management and control, should be in legal and implement┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊relevant policy premise, maintain proper flexibility, so as to better play the role of its economic leverage.4.3 With "input-output" view of artificial costTo use "for" point of view to measure the output of each a labor costs for spending, on the one hand, strictly control unreasonable spending and invalid vote in order to reduce the cost, result in direct economic benefit; Also want to consider the characteristics and costs of the effects of purely for saving and one-sided compression expenses, and not the final purpose of strengthening management, how to mobilize the enthusiasm of each class staff, give full play to their potential, science-induced indirect benefit will is more important.4.4 Artificial cost management of feasibility, policyArtificially cost management is a policy is stronger, involves the area wide, on employees, to enterprise, impact on society at large, therefore, our enterprise cost management work, should put it as an independent unit to treat, and not simply as other cost project like to management. Artificially cost management itself is a systems engineering, with the reform of economic system, the enterprise in the process of establishing a modern enterprise system.┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊译文制造型企业的人工成本研究马克·格特勒与清泷信宏N.Y.U.和普林斯顿2009年10月这个版本：2010年2月1 人工成本的构成与指标体系1.1人工成本的定义与构成按照我国劳动保障部规定，企业人工成本是指企业在生产经营和提供劳务活动中所发生的各项直接和间接人工费用的总和。