当前，我国正处于从制造大国向制造强国发展的过渡时期，制造行业在人口 红利消失的背景下，人力资源成本不断上升，企业人均效能急需提升。成立于 1996 年的音品电子（深圳）有限公司（以下简称“音品公司”），迫于经营成 本压力而随意压缩企业的人力资源管理成本，导致产生员工生产效率低下、人力 资源管控与企业战略目标脱节等一系列问题。为此，公司通过重新构建人力资源 成本的系统管控解决企业目前的人力资源管理问题，促使企业提高人均效能，降 低人力资源成本，这是论文的研究重点。 人力资源成本的管控，绝不是粗暴地消减或降低成本数值的问题，而是要与 人力资源的价值创造相匹配的成本管控问题。因此，论文以音品公司作为研究对 象，研究如何基于价值链的视角下降低人力资源成本。 论文首先运用历史数据分析法梳理了音品公司近三年来的人力资源成本管 控的各项数据指标，从中得出企业主要存在的问题，包括组织架构臃肿、人力资 源管理效率低下、人力开发成本严重不足、员工离职率高等一系列人力资源管理 问题； 接着，进一步分析前述问题产生的根本原因，诸如人力资源成本管理意 识淡薄、人力资源成本核算粗放、缺乏人力资源的系统管理等。最后，运用价值 链的管理思想，提出人力资源成本管控策略，即：根据人力资源成本管控的价值 主张，结合人力资源规划、招聘与配置、培训与开发、薪酬与绩效管理等人力资 源管理活动进行价值创造，最终体现人力资源成本管控在企业经营“利润”中的 价值贡献。 人力资源成本管控是一项长期而巨大的战略工程，目前我国大部分企业处于 转型升级期的摸索阶段。因此，论文基于音品公司人力资源成本管控的研究，不 仅对提升该公司人力资源管理系统起着积极的促进作用，同时也能够给其他制造 型企业关于如何有效管控人力资源成本提供有益借鉴与启发。 关键词：价值链，人力资源成本，成本管控，策略II RESEARCH ON THE STRATEGIES TO MANAGE AND CONTROL HUMAN RESOURCE COSTS IN YINPIN COMPANY BASED ON THE PERSPECTIVE OF VALUE CHAIN Abstract Currently, China is in the period of development from manufacturing country to manufactured country. Under the advantage of labor is vanishing, the cost of Human Resources keeps increasing，the personnel efficiency needs to improve urgently. Audio Products Electronic (Shenzhen) Co., Ltd (hereinafter referred to as “Audio Products Electronic”) which is found in 1996, reduced the cost of human resources at will under the pressure of economic situation, which caused series of problems,such as the production efficiency of employees is low, the human resources management and control is out of line with the strategic objectives. So Audio Products Electronic resolves the current human resources management problems by rebuilding the control system of human resources cost, and promotes personnel efficiency and reduce the human resources cost, which is the research focus of this paper. The management and control of human resources cost is not a rough value number of reducing or eliminating the cost, but a problem of cost control that matches the value creation of human resources. Therefore, this paper takes Audio Products Electronic as the research object, and studies how to reduce the cost of human resources from the perspective of value chain. Firstly, this paper uses historical data analysis to sort out every data indicators of human resources cost control of Audio Products Electronic in the past three years, and draws the main problems of the company , including bloated organizational structure, inefficient human resources management, serious shortage of human resources development costs, and high turnover rate of employees. Secondly, it further analyses the above problems, the causes of the problem are as follows: weak awareness of human resources cost management, extensive accounting of human resources cost, lack of systematic management of human resources. Finally, by usingIII the management of value chain, this paper puts forward the strategy of human resources cost control, that is, according to the value proposition of human resources cost control, value creation is carried out in combination with human resources management activities such as human resource planning, recruitment and allocation, training and development, salary and performance management, which ultimately reflects the value contribution of human resources cost control in the profit of operation. Human resources cost control is a long-term and huge strategic project. At present, most enterprises in China are in the exploring stage of transformation and upgrading. Therefore, this paper based on the research of human resources cost control of Audio Products Electronic, not only plays a positive role in promoting the company's human resources management system, but also provides useful reference and inspiration for other manufacturing enterprises on how to effectively control human resources cost. Keywords: Value Chain, Human resources cost, Cost control, StrategyIV 目 录 中文摘要..................................................................................................... I Abstract ...................................................................................................... II 目 录.........................................................................................................IV 图表目录................................................................................................VIII 第一章 前言.............................................................................................1 1.1 研究背景和问题.............................................................................................. 1 1.1.1 研究背景 .................................................................................................1 1.1.2 核心问题 .................................................................................................4 1.2 研究内容和技术路线...................................................................................... 4 1.2.1 研究内容 .................................................................................................4 1.2.2 技术路线 .................................................................................................5 1.3 研究方法.......................................................................................................... 6 1.3.1 文献研究法 .............................................................................................6 1.3.2 调查分析法 .............................................................................................6 1.3.3 个案研究法 .............................................................................................7 1.4 研究意义和创新.............................................................................................. 7 1.4.1 研究意义 .................................................................................................7 1.4.2 论文的创新点 .........................................................................................8 第二章 相关理论和研究综述 ................................................................9 2.1 人力资源成本分类及衡量标准...................................................................... 9 2.1.1 人力资源成本内涵及分类 .....................................................................9 2.1.2 人力资源成本管控的衡量标准 ...........................................................10 2.2 人力资源价值链研究述评............................................................................ 11 2.2.1 人力资源价值链内涵 ........................................................................... 11V 2.2.2 理论基础 ............................................................................................... 11 2.2.3 国内外研究述评 ...................................................................................13 2.3 基于价值链的人力资源成本管控研究述评................................................ 15 2.3.1 价值链视角下的人力资源成本测算依据 ...........................................16 2.3.2 人力资源成本构成模型 .......................................................................17 第三章 音品公司人力资源成本管控的现状与问题..........................19 3.1 公司简介........................................................................................................ 19 3.1.1 基本概况