Method Study Of The Labor Cost Control Of Large-scale State-owned Enterprises

Labor cost of large-scale state-owned enterprises is very high every year, and carries great weight of product cost of enterprises and connects with employee payment closely. With strategic status improvement of human resouce, human resource management has become the center tache of enterprises cost control and profits creativity. However, labor cost of large-scale state-owned enterprises is still facing two main problems: on the one hand, to economize and control labor cost under asymmetrical information; on the other hand, how to enhance employees'satisfaction with the limit of certain labor cost. Aiming at the above problems, a control system of labor cost was formed from the following four aspects:(1)To control total wages as basement of labor cost. Total wages binding profits were widely used in Chinese large-scale state-owned enterprises, but some problems were existed in determining historical profit base and binding proportion about present method. Therefore, this reseach proposed a slack model combining state total wages binding profits, which the maximum profits which can be realized this year was introduced into profit base as a slack variable, and the increment of total wages was changed into sharing extra profits according to fixed proportion. It was proved by theoretic analysis and mathematical calculations that this method can impel state enterprises (Agent) to correctly evaluate and fulfill the maximum profits which can be reached, and motivate state enterprises to accomplish state(Principal) profits maximization more effectively than present method adopting historical profit base and floating coefficient.(2)To enhance the sense of justice to payment. For the sake of further analyze labor cost of large-scale state-owned enterprises, the system of cost analysis and the information system of human resource were conformed organically, by building a cost counting system. Special compounding cost analysis, including inner compare of payment and market analysis, can be implemented accoding to employees'individual characteristic. Furthermore, distributive justice can be estimated by inner payment justice index and salary premium index;and procedural justice can be grasped by designing appropriate structure of payment according to main factor analysis and maxi-mini difference analysis.(3)To adjust the structure of labor cost. Labor cost can be saved by modulating the manner of employment and work cycle. High employee's satisfaction and productivity can be reached by optimizing wage structure on the basis of psychoanalysis to payment. And main factor analysis revealed five principle factors of the wage structure to determine the procedural justice: grade wage, learning wage, start wage, complementary wage for top talent and floating wage. The maxi-mini difference analysis indicated that the post rank and the diploma were some main factors to determine grade wage, whereas length of service was the minor factor. And different level of the same factor can not yet construct arithmetical series.(4)To control the employment life cycle cost based on time. The study brought forward a new statistical method which can turn the data of cross section into time-serial data,it was proved rational by the data analysis of labor cost of A corporation,and it can provide data source for anaysis of the employment life cycle cost. The method makes it possible that the employment is scientific, the labor cost is low, and the policy of human resouce is rational.The aforementioned contents formed a system of labor cost control, including information system construction, cost analysis method design, cost control method, and salary method of considering employees'sense of justice and wages satisfaction; All had been used in labor cost management practice of a large-scale state-owned enterprise and had been made great effects.