随着我国贸易全球化步伐的加快，企业之间的竞争也日益激烈，要使之脱颖而出就 要具有成本管控理念。对于制造业人力成本管控是成本管控重要环节之一，做好人力成 本管控才能处于优势地位。根据《中国企业社保白皮书 2018》显示，调查的 84%制造 企业人力成本占总成本比重在 50%以内，而 F 集团网通制造部人力成本占比达到 62% 高于行业比重。什么原因导致人力成本居高不下，如何控制人力成本，提升部门竞争力 成为管理层迫切需要解决的问题。 本文以 F 集团网通制造部人力成本控制为诊断研究对象，运用文献综述法、人力成 本控制分析法、问卷调查法等科学方法，结合当今制造业对人力成本控制方案进行探索。 首先运用文献综述法对学术界的成本控制理论、效率成本、期望激励和科学管理理论进 行了回顾与总结，再着重对人力成本控制的类别作阐述，同时也介绍了工业互联新兴战 略概念。接着介绍了 F 集团网通制造部人力组织现状，运用人力成本控制分析法对面临 的政策法规、经济行业环境、管理模式剖析集团所处困境和部门员工需求因子；采取问 卷调查法，选取职员填写《人力成本控制调查表》，收集分析对部门的反馈意见与建议。 通过以上方法诊断出网通制造部在人力成本控制的主要问题，1．职员缺乏归属感离职 率超出行业均值 17%；2．培训激励模式陈旧，人力使用效率只有 87%未达到目标值 95%； 3．人力使用成本中存在工序职能重复、瓶颈工站等待工时浪费等问题。 基于诊断发现，本文有针对性地提出改善网通制造部人力成本控制的对策和措施， 1．建立关爱小组协同工会增加员工关切度，对 85&90 后增强其荣誉感与归属感，降低 人力离职成本；2．优化培训激励机制，增加对员工的知识与技能培训，改变薪酬模式， 提升部门总体效率；3．引入工业互联理念打造信息数据化线体，精简重复工序，优化 瓶颈节点达到减员增效控制人力成本的效果。 通过对上述的诊断与研究，以 F 集团网通制造部为模版对其人力成本控制制定可行 方案。此模版可应用在 F 集团其它制造部与类似行业中，为制造企业人力成本控制提供 方案借鉴。 关键词，人力成本控制；制造业；网通制造部II Abstract With the acceleration of the pace of globalization of China's trade, the competition among enterprises has become increasingly fierce. To make it stand out from the crowd, it is necessary to have a cost control concept. For the management of labor cost management is one of the important links of cost control, and the management of labor cost can be in an advantageous position. According to the Chinese Enterprise Social Security White Paper 2018, 84% of the surveyed labor costs accounted for about 50% of the total cost of the manufacturing, while the labor cost of the F Group's Netcom manufacturing department accounted for 62% of the total. What causes the high cost of labor, how to control the cost of labor, and enhance the competitiveness of the department has become an urgent problem for management. This paper takes the labor cost control of F Group Netcom Manufacturing Department as the research object, and uses the literature review method, labor cost control analysis method, questionnaire survey method and other scientific methods to explore the labor cost control scheme in combination with the current manufacturing industry. Firstly, the literature review method is used to review and summarize the cost control theory, efficiency cost, expectation incentive and scientific management theory in the academic world. Then it focuses on the category of human cost control, and also introduces the emerging strategic concept of industrial interconnection. Then it introduces the current situation of the human resources organization of the F Group Netcom Manufacturing Department. It uses the human cost control analysis method to analyze the dilemma of the group and the demand factor of the department in terms of policies and regulations, economic industry environment and management mode. The questionnaire survey method is adopted to select employees to fill out The Human Cost Control Survey Form collects and analyzes feedback and suggestions from the department. Through the above methods, the main problems of the labor cost control of the Netcom Manufacturing Department are diagnosed: 1. The staff lacks a sense of belonging, turnover rate exceeds industry average 17%; 2. The training incentive mode is outdated, and only 87% of the human use efficiency has not reached the target value of 95%; There are problems such as repeated process functions and waiting for waste at the bottleneck station in the cost of human use. Based on the diagnosis, this paper proposes countermeasures and measures to improve the labor cost control of Netcom Manufacturing Department: 1. Establish a caring team to increase employee concern, strengthen the sense of honor and belonging after 85&90, andIII reduce manpower turnover. Cost; 2. Optimize the training incentive mechanism, increase the knowledge and skills training for employees, change the salary model, and improve the overall efficiency of the department; 3. Introduce the concept of industrial interconnection to create the information data line body, streamline the repetitive process, optimize the bottleneck node to reduce the number of employees Effectively control the effect of labor costs. Through the above diagnosis and research, F Group Netcom Manufacturing Department is used as a template to develop a feasible plan for its labor cost control. This template can be applied to other manufacturing departments of F Group and similar industries to provide a reference for manufacturing enterprise human cost control. Key words: Labor Cost Control; Manufacturing Industry; Netcom manufacturing departmentIV 目 录 摘要...........................................................................................................................................I Abstract ..................................................................................................................................... II 图表清单..................................................................................................................................VI 第一章 绪论..............................................................................................................................1 1.1 研究背景和意义 ............................................................................................................. 1 1.2 文献综述 ......................................................................................................................... 3 1.2.1 成本理论................................................................................................................... 3 1.2.2 人力成本控制理论................................................................................................... 3 1.2.3 效率科学理论........................................................................................................... 5 1.2.4 人力成本控制战略................................................................................................... 6 1.3 研究内容与方法 ............................................................................................................. 9 1.3.1 研究内容................................................................................................................... 9 1.3.2 研究方法................................................................................................................... 9 第二章 F 集团网通制造部简介.............................................................................................11 2.1 F 集团简介 ..................................................................................................................... 11 2.2 网通制造部组织介绍 ................................................................................................... 11 2.2.1 网通制造部组织架构............................................................................................. 12 2.2.2 网通制造部人力配置............................................................................................. 13 2.3 网通制造部人力结构 ................................................................................................... 15 2.4 本章小结 ....................................................................................................................... 17 第三章 网通制造部人力成本控制问题诊断........................................................................18 3.1 人力成本结构 ............................................................................................................... 18 3.2 网通制造部人力成本控制现状 ................................................................................... 19 3.2.1 人员使用现状......................................................................................................... 20 3.2.2 人员离职现状......................................................................................................... 21 3.3 人力成本控制问题诊断 ............................................................................................... 23 3.3.1 调查问卷设计......................................................................................................... 23 3.3.2 样本结构分析......................................................................................................... 24V 3.3.3 调查数据统计分析................................................................................................. 25 3.4 人力成本控制存在的问题及原因分析 ....................................................................... 33 3.4.1 人员缺乏归属感离职率高..................................................................................... 34 3.4.2 人力培训激励模式陈旧......................................................................................... 34 3.4.3 人力使用工序流程重叠......................................................................................... 35 3.5 本章小结 ....................................................................................................................... 35 第四章 网通制造部人力成本控制改善对策........................................................................36 4.1 降低离职率减少离职成本 ........................................................................................... 36 4.1.1 提升员工归属感..................................................................................................... 37 4.1.2 增加员工职业发展和轮岗机制............................................................................. 38 4.2 优化培训激励模式提升作业效率 ............................................................................... 39 4.2.1 优化现有培训流程................................................................................................. 39 4.2.2 增加专业培训提升员工技能................................................................................. 40 4.2.3 调整薪酬激励模式................................................................................................. 40 4.3 引入工业互联改善人力使用成本 ............................................................................... 43 4.3.1 网通制造部仓库科方案导入................................................................................. 44 4.3.2 网通制造部 SMT 科方案导入............................................................................... 47 4.4 本章小结 ....................................................................................................................... 51 结 论........................................................................................................................................52