| With more than 40 years of high-speed economic development in China,the population ageing problem gradually obvious,"demographic dividend" has disappeared;labor costs are rising,and social security in 2019 revenue collection is the human cost of the enterprise control put forward higher requirements;plus in recent years as people change the employment concept,the rapid development of Internet +,The explosive growth of gig economy has brought great challenges and opportunities to the development of human resource service enterprises in China.In such a complex and fierce competitive environment,how to maintain sustainable and healthy development of X Human Resource Service Company through strategic cost planning has obviously become an urgent problem for the company to solve.In this paper,literature analysis,comparative method and other research methods are used to X Human Resources company as the research object,from the main cost of X company human resources situation and the current problems facing the start,and based on the company’s strategic positioning,value chain and cost drivers,the three parties face X Human Resources company for analysis and design of strategic cost management: SWOT analysis is used to analyze X human resource Company’s own conditions;Analyze the value chain of X human resource Company from internal and external aspects;From the structural cost drivers and execution cost drivers of two Angle analysis of X company human resources cost drivers,based on the X company’s human resources value chain optimization,to ensure that the X company to implement human resources integration of cost leadership and differentiation strategy,and proposes the perspective of strategic cost management based on value chain safeguard measures,In this way,the core competitiveness of X Human Resource Company can be improved.Also hope that through the research of this paper can provide some experience,reference and thinking for small and medium-sized human resource enterprises,and help them solve the problems of strategic positioning and cost management in the rapid development. |