摘要
成本管理工作是企业经营管理的核心，企业应高度重视成本管理，从每一个细节挖
掘企业内部潜力，实现成本的持续降低，达到成本控制的目的，以尽可能少的成本支出，
获得尽可能多的使用价值，提高企业经济效益，实现企业价值最大化，使企业在激烈的
市场竞争中立于不败之地。
本文首先对国内外人力资源成本管理理论进行全面分析。在文献研究基础上，从管
理角度出发，构建了人力资源管理成本计算模型，并引用效益分析的方法，构建人力资
源管理成本控制体系。
论文中首先介绍了人力资源成本和人力资源成本控制的概念，总结了人力资源成本
的构成，通过对人力资源成本的核算，得出了薪酬成本、招聘成本和培训成本是 BY 公
司主要的人力成本。根据 BY 公司人力资源成本控制存在的问题及产生原因，列举了人
力资源成本控制的步骤，分别提出了薪酬成本、招聘成本和培训成本控制的原则和策略。
在薪酬成本方面，岗位工资在工资额中比重偏高，绩效工资比重较低，年终奖区分
度不大，激励效果较差，员工满意度不够。优化薪资成本的表现为薪资结构方面，调整
和优化了对绩效与固定工资的比例，加入年终奖，并且将福利改变成有多种选择的定额
的福利；根据市场现在的薪酬水平，调整了目前的薪酬，实现了将重心放在核心、关键
以及高级的管理岗位上的目标。
在招聘成本方面，招聘渠道过于单一，招聘需求与岗位的匹配度低，缺少岗位说明
书，缺乏对招聘工作的后期评估，而招聘成本的投入额还很高。科学预测招聘需求，建
立岗位胜任力模型，丰富招聘渠道选择，开展招聘效果评估，实现岗位和人员相互匹配
和公司经济效益的最大化。
在培训成本方面，培训课程与需求脱节，花了时间和费用，而培训的效果不佳。员
工的认可度低，对员工的水平提升作用不明显。分析和调研培训需求，制定实施培训计
划，并注重评估培训效果，完善培训体系，不仅使培训更具合理性和科学性，同时满足
了更多员工的需求，是真正符合 BY 公司的培训目标，并让企业和员工在培训中受益。
针对人力资源管理的各个环节，确定人力资源管理成本构成，并对其进行核算。再
对员工招聘、激励、培训、 离职和保障进行成本收益分析，从人力资源管理的五个环
节，提出降低企业人力资源管理成本的对策。
关键词：人力资源成本；成本控制；控制策略
论文类型：应用研究BY 公司人力资源成本控制策略研究
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Abstract
Cost management is the core of enterprise management. Enterprises should pay more
attention to cost management, tap the potential of the enterprises from every detail and
continue to reduce the cost to achieve the purpose of cost control. With the minimal cost,
enterprises can get the use of value as much as possible, improve the economic efficiency of
enterprises, maximize the value of the enterprise and make the enterprise in an invincible
position in the fierce competition in the market.
First of all, this paper makes a comprehensive analysis of the theory of human resource
cost control both at home and abroad. On the basis of literature research and from the point of
view of management, the human resource management cost calculation model is constructed,
and the cost control system of human resource management is constructed by citing the
benefit analysis method.
This paper firstly introduces the concept of human resources cost and human resources
cost control, summarizes the composition of human resources cost and based on the human
resources cost accounting, the cost of compensation, recruitment and training costs is the
human cost of major BY companies. According to the BY company human resources cost
control problems and causes, enumerated the human resource cost control steps are put
forward the principles and Strategies of recruitment and training of cost control, cost
compensation.
In the salary cost aspect, the post salary in the salary proportion is high, the
performance salary proportion is low, the year-end bonus division is not big, the incentive
effect is bad, the staff satisfaction is not enough. Optimization of salary cost performance for
the salary structure, adjustment and optimization of the performance and the proportion of
fixed wage, year-end bonus and welfare will be added, changed into a wide selection of quota
welfare; now according to the market salary level, adjust the current salary, the
implementation will focus on the core and advanced the goal of management positions.
In terms of recruitment costs, recruitment channels are too single, recruitment
requirements and job matching is low, the lack of job description, lack of post evaluation of
recruitment, and recruitment costs are still high investment. Scientific prediction of
recruitment needs, the establishment of job competency model, rich recruitment channels
selection, recruitment effect evaluation, to achieve matching positions and personnel, and
maximize the company&39;s economic benefits.
In terms of training costs, training courses are out of line with requirements, taking time
and expense, and training is ineffective. The staff&39;s low degree of accreditation, the role of
staff promotion is not obvious. Analysis and research training needs, develop training plan兰州交通大学工商管理硕士(MBA)学位论文
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implementation, and to assess the effect of training, improve the training system, not only
make the training more scientific and reasonable, and meet more the needs of employees, is
really in line with BY&39;s training objectives, and let the enterprise and employees benefit in
training.
In view of each link of human resources management, the human resource management
cost structure is determined, and its accounting is carried out. Then, it analyzes the cost
benefit of employee recruitment, motivation, training, leaving and ensuring, and puts forward
the countermeasures to reduce the cost of human resource management from five aspects of
human resource management. I hope this research can serve the enterprise and provide
reference for the cost control of human resources in the park enterprise.
Key Words：The cost of Human resources; Cost control; control strategyBY 公司人力资源成本控制策略研究
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目 录
摘要.....................................................................................................................................I
Abstract ..................................................................................................................................... II
目 录..................................................................................................................................IV
1.绪论......................................................................................................................................... 1
1.1 研究背景...................................................................................................................... 1
1.2 研究意义...................................................................................................................... 1
1.3 国内外研究现状.......................................................................................................... 2
1.3.1 国外研究现状................................................................................................... 2
1.3.2 国内研究现状................................................................................................... 3
1.4 研究方法...................................................................................................................... 4
1.5 技术路线...................................................................................................................... 5
2.相关概念及理论..................................................................................................................... 6
2.1 人力资源成本控制的相关概念.................................................................................. 6
2.1.1 人力资源成本的概念....................................................................................... 6
2.1.2 人力资源成本控制的概念............................................................................... 6
2.2 人力资源成本的构成.................................................................................................. 7
2.2.1 人力资源的取得成本.....................