Design On Labor Cost Management System Of SC Tobacco Company

Cost is the key factor in the competition among enterprises, of which the labor cost is an integral part of enterprise cost. Due to the continuous jumping movement, the contradiction between labor cost increasing and enterprise benefit and between labor cost expansion and enterprise-paying ability will become one of the most difficult problem to be solved. Under such condition that the economy of the contemporary era is going globalized and enterprise competition is becoming more and more drastic, the labor cost management, a kind of new human resources management concept is consequently proposed, which also mirrors the conversion from traditional labor & personnel management multi-customization method to modern human resources management focused on quantitative analysis method. The concept is to increase scientificalness of human resources cost through the emphasis on both the total amount control of labor cost and the management of input-output benefit of labor resources, to increase the competetion of enterprises.The thesis was written from beginning of theory basis of labor cost study and SC Tobacco Company was selected as a typical state-owned enterprise to make labor cost management study as an example. The author designed new labor cost management system on the basis of introduction of the current condition of SC Tobacco Company, in order to increase its labor cost management and input-output benefit of human capital, improve the company's management level and increase enterprise competition. Labor cost management is a kind of utility study with strong practicality, which is engaged in management science, economics and accounting, etc. Of course, a set-up of mature and perfect labor cost management system and real execution is till, undoubtedly, long way to go.