The Control And Evaluation Of The Retail Enterprise’s Human Resource Cost From The Perspective Of Security And Motivation

With industrial restructuring and the reform of economic growth, the source of enterprises’competitive power is from knowledge resources instead of non-renewable natural resources. And human resources play a key role in the knowledge resources, thus enterprises pay more and more attention to human resource management. According to the resource-based theory, enterprises are a bundle of resources, and resources are the foundation for enterprises to improve their competitive power. Working as one of the main resources, after controlling the cost of human resources, enterprises can benefit a lot, which is important for the growth of enterprise. Human resources allocate other resources, which is the foundation for the company’s development. Company can never omit cost, while using all kinds of resources, but the aim of operation is to get more gains. So, it is quite necessary for companies to do cost-benefit analysis of human resources.The paper is made up of seven chapters. Chapter One introduces the background, goal and significance of controlling the cost of human resources. And it contains the research framework, methods and innovation of the paper. Chapter Two is literature review and introduces the theories used in the following chapters. And it describes other scholars’ ideas and conclusions on the cost of human resources, the system of cost control and the evaluation of the system. Based on the theories, Chapter Three gives a detailed description of the cost of human resource:the cost of employment, the cost of use and the cost of demission. Chapter Four depicts the system of cost control, including basic hypothesis, control objectives and control model. In detail, the system contains two parts:measuring system and control system. Measuring system is to measure the cost of human resource, and control system is to judge whether it is right for the measuring system when measuring the cost. Besides, control system uses to dimension to judge, which is security and incentive. Chapter Five is used to evaluate the efficiency of the system of cost control. And by introducing Careersmart Balanced Score Card, the evaluating system overcomes of barriers of just using accounting data. Chapter Six is a case analysis. And using the theory model, it analyses the problems of E shopping center and offers suggestions for improvement. Finally, the last chapter makes a conclusion, and points out the shortcoming of the paper, and future research fields.The innovations of the paper are that:firstly, by using the life cycle of staff, the paper divides the cost of human resource into three parts:cost of employment, cost of use and cost of demission. And based on the Maslow’s hierarchy of needs and two-factor theory (hygiene-motivational factors), the cost can be divided into security cost and motivation cost. Secondly, when controlling the cost, it is essential to treat ordinary staff and core staff differently. Lastly, the paper uses Careersmart Balanced Score Card to evaluate the efficiency of cost control system.