Study On Refined Labor Cost Management In YK Enterprise

In recent years,with the rapid development of China’s economy and society,the advantage of labor cost is gradually reduced,the competition among industries is increasingly fierce,and the labor cost of enterprises is increasing,which brings the cost burden to enterprises.Employees are not only an important component of an enterprise,but also the fundamental driving force of its development.When employees create value for the enterprise,the enterprise also has to pay the corresponding labor costs to stimulate the enthusiasm and creativity of employees.However,too high labor cost will bring a lot of cost burden to the enterprise.Therefore,the enterprise’s labor cost management should be a problem that the enterprise managers pay attention to.Optimize the enterprise’s labor cost management,make the labor cost input-output benefit reach a reasonable level,and reduce the ineffective labor cost.This paper uses case analysis,literature research and field investigation methods to sort out the concept and methods of labor cost management,using the domestic and foreign literature to summarizes the research status of the fine management theory in cost management,and the application of PDCA cycle in cost management.Then,taking YK enterprise as an example,this paper concludes that YK enterprise has some problems in labor cost management,such as the budget of labor cost is not fine,indirect labor cost increases year by year,and the input-output benefit of labor cost is not high through the calculation of labor cost related index data,with the comparison of case enterprise,construction industry index data and the interview of financial manager.Then,in view of the existing problems,on the basis of drawing lessons from the research of fine management at home and abroad,this paper puts forward a set of labor cost management system based on the theory of fine management and combined with the application of PDCA cycle theory,which includes the fine budget of labor cost in the planning stage,the fine control of labor cost in the implementation stage,the fine assessment of labor cost in the inspection stage,and the final feedback results Process,optimize enterprise labor cost management.