Research On Human Resource Cost Control Of Small And Medium Sized Enterprises In China

With the continuous development of enterprises,business managers from the attention of the material resources to human resources,especially small and medium enterprises for employees to pay more attention to the individual.Small and mediumsized enterprises,sma ll scale,less staff,staff personal income and loss to the enterprise far more than large enter prises.Therefore,small and mediumsized enterprises in order to ensure the product market share,enhance the competitiveness of enterprises,and encourage the enthusiasm of the staf f,managers should be reasonable to control the cost of human resources.How to measure,how to control,how to evaluate the effect of control has become an indispensable part of h uman resource cost control in small and mediumsized enterprises,and has important theore tical and practical significance to enterprise management.The first chapter discusses the significance of human resources cost control for SMEs,through domestic and international literature review describes the theoretical development of human resources,and a brief overview of the ideas and methods of the present thesis writing.The second chapter of this thesis is a theoretical introduction,comprising: legal definition,the concept of human resource costs,human resources cost control concepts and difficulties of SMEs in China.Chapter III will re-divided human resources costs into acquisition costs,development costs,using costs and separation costs,the using cost identifies the general staff and senior management.The fourth chapter is astress,it constructs cost control system by basic assumptions,control objectives and control model three parts,and introduces two-factor theory of motivation and two levels of security.Chapter V evaluates and analysis the control system,not only pointed out the shortcomin gs and deficiencies of the current evaluation system,but also learn from the perspective of the Balanced Scorecard performance evaluation,to analysis the control system if is condu cive to longterm development from the angle of enterprises financial,customer,internal pr ocesses and learning developed four levels.The last section of this paper,based on Y as the target company as a case study,firstly survey Y's personnel structure and personnel qualif ications distribution,analysis the status of cost control,the current,proposes suggestions fo r current cost control and performance evaluation.