| Since the beginning of the 21 st century,the industrial structure in China continues to adjust,and all kinds of economic subjects have constantly and deeply cultivated in order to closely follow the development trend and to occupy the advantageous position.With the gradual improvement of China’s economic growth and the continuous improvement of people’s living standards,the original crude and destructive mode of production and management will not meet the requirements of the overall development of Chinese economic and society.The advantage of demographic dividend will be further reduced,coupled with the uncertainty of anti-globalization will cause unprecedented difficulties in business.In the case of enterprises with their own strength to change the external conditions impossibly,effective human resource cost management is an important route to promote the continuous growth of enterprises.Company A is a third-level subsidiary of a state-owned enterprise which is located in one municipality directly under the central government.Its main business is rice and wheat oil planting.Its production technology and equipment are relatively mature and perfect,but it’s simple and extensive human resource management mode has not been fundamentally changed.Affected by the negative administration of traditional state-owned enterprises,the main leaders often lack long-term consideration of human resources strategy and less take the core role of human resources into account.If company A wants to make a fundamental breakthrough in agricultural production and operation,the value of human resources should be clarified fundamentally at first,and the utilization category of human resources should be broadened from the perspective of the whole value chain,so as to reduce the cost of human resources management and improve the efficiency of enterprises.This thesis focuses on the application of value chain theory in reducing the cost of human resource management.By analyzing the value chain,enterprises can find existing problems and potential competitive advantages,optimize the internal management mode,so as to improve the competitiveness.Firstly,this thesis analyzes the cost management of human resource and studies the problems of human resource management in company A from the four perspectives of acquisition cost,development cost,use cost and turnover cost.The research finds that the company has high cost of human resource management and low efficiency of human resource management due to the non-standard recruitment process,unreasonable employee training arrangements,inadequate salary system,slightly higher turnover levels than other subsidiaries,and inadequate management of turnover.Subsequently,analysis was conducted on the causes of human resource cost management issues from four dimensions: management awareness,cost accounting system,cost management methods,and management talent reserves,Research finds that Company A has insufficient awareness of human resource cost management,an incomplete human resource cost accounting system,outdated human resource cost management methods,and insufficient talent reserves in human resource management.On this basis,this thesis proposes principles and ideas for improving human resource cost management,and then proposes an optimization strategy for human resource cost management in Company A based on the value chain management concept.Finally,the thesis proposes a guarantee mechanism for strategy implementation from four perspectives:improving the system,strengthening execution,emphasizing control,and creating an atmosphere. |