1、 装 订 线 1 中文 3162 字 (Literature) Manufacturing enterprise of artificial cost studies Mark Gertler and Nobuhiro Kiyotaki N.Y.U. and Princeton October 2009 This version: February 2010 1 Artificially cost structure and index system 1.1 Artificially cost definition and composition According to Chinas lab
2、or 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 wa
3、ges, worker, social insurance premiums, worker welfare funds education funds, labor protection fees, worker housing fees and other artificially costs. 1.2 Artificially cost index system At present, the artificial cost analysis indicators used there are four main categories, namely artificial of tota
4、l 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. 1.2.2 Artificially cost structure index. Artificially cost bre
5、akdown structure proportion, artificially cost breakdown structural scale is the enterprise spending in all the labor costs of their seven constitute project occupies ratio. 1.2.3 Artificially cost input and output index. Input and output index basically has labor distribution rate, personnel rate a
6、nd 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 cos
7、t of sales revenue 装 订 线 2 (revenues) proportion, says enterprise production and how many of the total 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 b
8、enefits 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.
9、 2 Our manufacturing enterprise artificially cost problems 2.1 Enterprise overgrown college, labor costs too much Long-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, p
10、ersonnel 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 consciousness Because our country by long hours under the planning economic system, the influence of
11、extensive economic investment enterprise did not establish input-output consciousness, not care products sales and profits, especially in Chinas most state-owned manufacturing enterprise, the enterprise artificially cost and enterprise management status in isolation, no set up the relationship betwe
12、en 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 enterpri
13、ses and foreign-funded enterprises industry still exist considerable disparity. 2.3 Enterprise lack the cost control of mechanism of artificial The setups of Chinese manufacturing enterprise DingGang allocation of more, researchers repeated unreasonable, enterprise in internal preparation and system
14、 Settings with no follow the needs of enterprise operation principle, but 装 订 线 3 inherited traditional mechanism of post Settings, it will restrict the management of the enterprise and the employees work efficiency and enthusiasm. And lack of competitiveness of enterprises, no compensation system p
15、erfect artificially cost control system. 2.4 Lack of artificially cost of enterprise risk consciousness Nowadays, 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 fi
16、erce 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 development In manufacturing enterprise in the
17、 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, dont care staffs career development, to make their skills and abilities not ge
18、t promoted. Affected employee labor productivity and work enthusiasm. Reducing the labor costs of the output index. 3 Enterprise how to artificially cost management 3.1 Establish flexible management mechanism To determine the correct artificially cost control object, establish flexible artificially
19、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 capit
20、a 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
