在(zai)市場(chang)(chang)經(jing)濟中(zhong)，企(qi)業(ye)要(yao)(yao)面對兩個(ge)市場(chang)(chang)的競(jing)(jing)爭，一個(ge)是(shi)商(shang)品市場(chang)(chang)的競(jing)(jing)爭，人(ren)(ren)(ren)工(gong)成(cheng)(cheng)本(ben)(ben)(ben)既不能(neng)太高(gao)，高(gao)了就(jiu)難(nan)以(yi)在(zai)爭奪市場(chang)(chang)份額中(zhong)憑(ping)借價格(ge)優勢(shi)取(qu)勝。另(ling)一個(ge)是(shi)勞動力要(yao)(yao)素，市場(chang)(chang)的競(jing)(jing)爭，人(ren)(ren)(ren)工(gong)成(cheng)(cheng)本(ben)(ben)(ben)也(ye)不能(neng)太低，低了就(jiu)難(nan)以(yi)在(zai)人(ren)(ren)(ren)才競(jing)(jing)爭中(zhong)憑(ping)借工(gong)資優勢(shi)取(qu)勝。因此(ci)企(qi)業(ye)采取(qu)的人(ren)(ren)(ren)工(gong)成(cheng)(cheng)本(ben)(ben)(ben)戰(zhan)略(lve)應(ying)該(gai)是(shi)*人(ren)(ren)(ren)工(gong)成(cheng)(cheng)本(ben)(ben)(ben)，也(ye)就(jiu)是(shi)人(ren)(ren)(ren)均人(ren)(ren)(ren)工(gong)成(cheng)(cheng)本(ben)(ben)(ben)至少(shao)要(yao)(yao)等于(yu)(yu)并爭取(qu)略(lve)高(gao)于(yu)(yu)同行業(ye)的平均水平。而相對人(ren)(ren)(ren)工(gong)成(cheng)(cheng)本(ben)(ben)(ben)至少(shao)要(yao)(yao)等于(yu)(yu)并力爭盡可(ke)能(neng)低于(yu)(yu)同行業(ye)的平均水平。
那如何(he)來判定(ding)人(ren)(ren)(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)本(ben)(ben)的(de)高低(di)(di)呢？這里有兩(liang)個(ge)(ge)(ge)人(ren)(ren)(ren)(ren)(ren)(ren)力(li)資源(yuan)指標(biao)，也是(shi)老板最(zui)關心(xin)的(de)人(ren)(ren)(ren)(ren)(ren)(ren)力(li)資源(yuan)指標(biao)。一個(ge)(ge)(ge)是(shi)人(ren)(ren)(ren)(ren)(ren)(ren)事(shi)費(fei)用(yong)率指標(biao)，是(shi)人(ren)(ren)(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)本(ben)(ben)總(zong)額除(chu)以(yi)(yi)營業(ye)收入(ru)總(zong)額得(de)出的(de)比率，直接與營業(ye)收入(ru)掛鉤(gou)。人(ren)(ren)(ren)(ren)(ren)(ren)事(shi)費(fei)用(yong)率越(yue)低(di)(di)，表示一個(ge)(ge)(ge)單(dan)(dan)位的(de)人(ren)(ren)(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)本(ben)(ben)實現的(de)營業(ye)收入(ru)越(yue)高，所以(yi)(yi)人(ren)(ren)(ren)(ren)(ren)(ren)事(shi)費(fei)用(yong)率越(yue)低(di)(di)，相(xiang)對(dui)人(ren)(ren)(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)本(ben)(ben)就越(yue)低(di)(di)。第二(er)個(ge)(ge)(ge)是(shi)人(ren)(ren)(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)本(ben)(ben)利潤(run)(run)率指標(biao)，是(shi)利潤(run)(run)總(zong)額除(chu)以(yi)(yi)人(ren)(ren)(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)本(ben)(ben)得(de)出的(de)比率，直接與利潤(run)(run)總(zong)額掛鉤(gou)。人(ren)(ren)(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)本(ben)(ben)利潤(run)(run)率越(yue)高，表明一個(ge)(ge)(ge)單(dan)(dan)位人(ren)(ren)(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)本(ben)(ben)取(qu)得(de)的(de)利潤(run)(run)越(yue)高，所以(yi)(yi)人(ren)(ren)(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)本(ben)(ben)利潤(run)(run)率越(yue)高，相(xiang)對(dui)人(ren)(ren)(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)本(ben)(ben)越(yue)低(di)(di)，這兩(liang)個(ge)(ge)(ge)指標(biao)都能(neng)反映相(xiang)對(dui)人(ren)(ren)(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)本(ben)(ben)的(de)一個(ge)(ge)(ge)高低(di)(di)情況。
作(zuo)為(wei)企業，我們選取哪個指(zhi)標呢？這里給個原(yuan)則，如(ru)果是屬(shu)于高效(xiao)益或者是商業類(lei)的企業。選取人(ren)工成本(ben)利潤(run)率(lv)指(zhi)標，如(ru)果屬(shu)于低效(xiao)益，也(ye)就是公益類(lei)的企業，選取人(ren)事費用率(lv)指(zhi)標好了(le)。
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