說到人力成本上升的壓力，我相信企業的管理者(zhe)都應該是(shi)深有(you)(you)(you)感(gan)觸了。降低人力成本幾(ji)乎是(shi)一(yi)個不需要論證的真理，為(wei)什么(me)？因為(wei)你(ni)企業的產品(pin)附(fu)加值沒(mei)有(you)(you)(you)變(bian)(bian)，銷售量也沒(mei)有(you)(you)(you)變(bian)(bian)，可是(shi)物價上漲(zhang)了，外圍的工資(zi)上漲(zhang)了，你(ni)還(huan)不給員工加工資(zi)，行嗎(ma)？加也是(shi)死，不加也是(shi)死。只有(you)(you)(you)做人力成本分析(xi)，找出一(yi)條活路來，才有(you)(you)(you)可能(neng)死里(li)逃生。
[案例1]
工資誰說了(le)算？
我(wo)(wo)(wo)曾經(jing)(jing)給廣(guang)東順德的(de)(de)(de)一家(jia)(jia)家(jia)(jia)用電(dian)器企業做過(guo)咨詢項目，這(zhe)家(jia)(jia)公(gong)司(si)(si)去年(nian)上半年(nian)員工流失率(lv)很高，當時(shi)該公(gong)司(si)(si)老(lao)(lao)(lao)板(ban)(ban)很生(sheng)氣，他對人(ren)(ren)力資(zi)源(yuan)部經(jing)(jing)理(li)(li)(li)(li)說(shuo)(shuo)(shuo)：“你(ni)(ni)這(zhe)個經(jing)(jing)理(li)(li)(li)(li)是(shi)怎么(me)當的(de)(de)(de)啊，上次(ci)不是(shi)安排你(ni)(ni)去聽了培訓課嗎，人(ren)(ren)力資(zi)源(yuan)管(guan)理(li)(li)(li)(li)不就(jiu)(jiu)是(shi)招人(ren)(ren)、用人(ren)(ren)、留人(ren)(ren)，育人(ren)(ren)嗎，人(ren)(ren)都(dou)不能留下，以后還怎么(me)做，你(ni)(ni)上次(ci)的(de)(de)(de)課程(cheng)是(shi)白聽的(de)(de)(de)嗎？”人(ren)(ren)力資(zi)源(yuan)部經(jing)(jing)理(li)(li)(li)(li)說(shuo)(shuo)(shuo)：“老(lao)(lao)(lao)板(ban)(ban)，這(zhe)些員工離開的(de)(de)(de)時(shi)候(hou)，我(wo)(wo)(wo)都(dou)做了防談(tan)，他們(men)都(dou)認為我(wo)(wo)(wo)們(men)公(gong)司(si)(si)的(de)(de)(de)工資(zi)低(di)了。”老(lao)(lao)(lao)板(ban)(ban)：“工資(zi)如(ru)果確實低(di)了，我(wo)(wo)(wo)們(men)就(jiu)(jiu)加(jia)(jia)工資(zi)，你(ni)(ni)說(shuo)(shuo)(shuo)應(ying)該加(jia)(jia)多(duo)(duo)少？”人(ren)(ren)力資(zi)源(yuan)經(jing)(jing)理(li)(li)(li)(li)：“加(jia)(jia)多(duo)(duo)少，還是(shi)老(lao)(lao)(lao)板(ban)(ban)看著辦(ban)吧。”老(lao)(lao)(lao)板(ban)(ban)又問(wen)：“應(ying)該給哪些崗位(wei)加(jia)(jia)工資(zi)呢(ni)？”人(ren)(ren)力資(zi)源(yuan)部經(jing)(jing)理(li)(li)(li)(li)：“還是(shi)老(lao)(lao)(lao)板(ban)(ban)決(jue)(jue)定(ding)吧。”老(lao)(lao)(lao)板(ban)(ban)：“什么(me)都(dou)是(shi)我(wo)(wo)(wo)決(jue)(jue)定(ding)，我(wo)(wo)(wo)看著辦(ban)，你(ni)(ni)的(de)(de)(de)存在(zai)還有什么(me)價(jia)值呢(ni)？！”
為什么(me)要(yao)進(jin)行人(ren)力分析呢(ni)？我(wo)們從上面例子(zi)可以看出，公(gong)司老(lao)板該拿出多(duo)少錢(qian)或拿出多(duo)少比例的(de)(de)錢(qian)來支(zhi)付員工(gong)的(de)(de)報酬，才(cai)能(neng)(neng)留(liu)住員工(gong)，并且(qie)實現員工(gong)與企(qi)業的(de)(de)雙贏，這要(yao)做(zuo)人(ren)力成本分析，而且(qie)作為人(ren)力資源管(guan)理人(ren)員，也有責(ze)任幫(bang)助(zhu)公(gong)司領(ling)導者(zhe)對人(ren)力成本進(jin)行分析，提(ti)出合理的(de)(de)數據化的(de)(de)建議，否則，就會(hui)降低人(ren)力資源管(guan)理者(zhe)的(de)(de)崗(gang)位能(neng)(neng)力，降低企(qi)業對該崗(gang)位的(de)(de)期望。因此，進(jin)行人(ren)力成本分析的(de)(de)目的(de)(de)一般包括(kuo)：
一(yi)、企業應該(gai)設計怎樣的工資標準才能招(zhao)到人
1、什么是工(gong)(gong)(gong)資(zi)(zi)(zi)標準？工(gong)(gong)(gong)資(zi)(zi)(zi)標準是工(gong)(gong)(gong)資(zi)(zi)(zi)等級制(zhi)度的(de)(de)組成部(bu)分之一，表明各(ge)等級職(zhi)工(gong)(gong)(gong)的(de)(de)標準工(gong)(gong)(gong)資(zi)(zi)(zi)水平。日(ri)(ri)工(gong)(gong)(gong)資(zi)(zi)(zi)率(lv)(lv)的(de)(de)計算(suan)方法(fa)是：日(ri)(ri)工(gong)(gong)(gong)資(zi)(zi)(zi)率(lv)(lv)=月標準工(gong)(gong)(gong)資(zi)(zi)(zi)÷平均每月法(fa)定(ding)工(gong)(gong)(gong)作天數（一般星期六、日(ri)(ri)有(you)的(de)(de)單(dan)位是不計算(suan)在內）。工(gong)(gong)(gong)資(zi)(zi)(zi)標準通常是企業(ye)(ye)參(can)考國(guo)家有(you)關(guan)最低工(gong)(gong)(gong)資(zi)(zi)(zi)的(de)(de)標準，考慮到(dao)市場(chang)對(dui)該崗位人才的(de)(de)需求而制(zhi)定(ding)的(de)(de)，同(tong)時參(can)考員工(gong)(gong)(gong)的(de)(de)工(gong)(gong)(gong)齡、職(zhi)稱、業(ye)(ye)務水平、工(gong)(gong)(gong)作崗位等等級不同(tong)設定(ding)。
2、工(gong)資(zi)(zi)標(biao)準的形(xing)式：有最低工(gong)資(zi)(zi)標(biao)準、固定工(gong)資(zi)(zi)標(biao)準和浮動(dong)工(gong)資(zi)(zi)標(biao)準等形(xing)式。
①最(zui)(zui)(zui)(zui)低(di)(di)工(gong)(gong)(gong)(gong)資(zi)(zi)標(biao)(biao)(biao)準(zhun)(zhun)：最(zui)(zui)(zui)(zui)低(di)(di)工(gong)(gong)(gong)(gong)資(zi)(zi)標(biao)(biao)(biao)準(zhun)(zhun)是指企業中(zhong)從事(shi)最(zui)(zui)(zui)(zui)簡(jian)單、最(zui)(zui)(zui)(zui)不熟練勞動者，單位工(gong)(gong)(gong)(gong)作時間的工(gong)(gong)(gong)(gong)資(zi)(zi)數額。最(zui)(zui)(zui)(zui)低(di)(di)工(gong)(gong)(gong)(gong)資(zi)(zi)標(biao)(biao)(biao)準(zhun)(zhun)一(yi)般(ban)采(cai)取月(yue)最(zui)(zui)(zui)(zui)低(di)(di)工(gong)(gong)(gong)(gong)資(zi)(zi)標(biao)(biao)(biao)準(zhun)(zhun)和(he)小(xiao)時最(zui)(zui)(zui)(zui)低(di)(di)工(gong)(gong)(gong)(gong)資(zi)(zi)標(biao)(biao)(biao)準(zhun)(zhun)兩種形式(shi)，月(yue)最(zui)(zui)(zui)(zui)低(di)(di)工(gong)(gong)(gong)(gong)資(zi)(zi)標(biao)(biao)(biao)準(zhun)(zhun)適用(yong)于全(quan)日制(zhi)就業勞動者，小(xiao)時最(zui)(zui)(zui)(zui)低(di)(di)工(gong)(gong)(gong)(gong)資(zi)(zi)標(biao)(biao)(biao)準(zhun)(zhun)適用(yong)于非(fei)全(quan)日制(zhi)就業勞動者。一(yi)般(ban)包括獎金(jin)和(he)一(yi)些補貼。最(zui)(zui)(zui)(zui)低(di)(di)工(gong)(gong)(gong)(gong)資(zi)(zi)標(biao)(biao)(biao)準(zhun)(zhun)每兩年至少年調整一(yi)次。
[延(yan)伸閱讀]
最低(di)工資制度的前世今生
最(zui)(zui)低(di)(di)工(gong)資(zi)(zi)制度(du)最(zui)(zui)早產(chan)生于十九世(shi)紀(ji)末(mo)的(de)新西(xi)蘭(lan)、澳大(da)利亞，其后，英國(guo)、法國(guo)、美國(guo)等資(zi)(zi)本主(zhu)義國(guo)家也結合本國(guo)實際，建立了各自的(de)最(zui)(zui)低(di)(di)工(gong)資(zi)(zi)制度(du)。最(zui)(zui)低(di)(di)工(gong)資(zi)(zi)的(de)產(chan)生是由于在工(gong)人(ren)的(de)斗爭下，政府(fu)不(bu)得不(bu)采用法律性措施(shi)，規(gui)定工(gong)人(ren)的(de)工(gong)資(zi)(zi)不(bu)得低(di)(di)于某一限度(du)，以改變工(gong)人(ren)工(gong)資(zi)(zi)水平和實際工(gong)人(ren)不(bu)斷降(jiang)低(di)(di)的(de)局面。隨(sui)著二十世(shi)紀(ji)工(gong)人(ren)運動的(de)高漲和社會經濟(ji)的(de)發展，資(zi)(zi)本主(zhu)義國(guo)家很(hen)快普遍實行(xing)了最(zui)(zui)低(di)(di)工(gong)資(zi)(zi)制度(du)。
二次世界大戰以后，不(bu)少發展中國家(jia)也(ye)實行了最低(di)(di)(di)工(gong)資(zi)(zi)制度。他(ta)們考慮到(dao)：第(di)一(yi)，低(di)(di)(di)工(gong)資(zi)(zi)不(bu)可能成為高效率(lv)工(gong)人；第(di)二，工(gong)人實際收入(ru)低(di)(di)(di)，購買力(li)也(ye)低(di)(di)(di)，勢(shi)必妨(fang)礙市場(chang)的擴大和經濟(ji)的發展；第(di)三(san)，工(gong)人中低(di)(di)(di)收入(ru)階層如其工(gong)資(zi)(zi)收入(ru)低(di)(di)(di)于維持(chi)生計，勢(shi)必影響到(dao)社(she)會的穩(wen)定。因此，有必要實行最低(di)(di)(di)工(gong)資(zi)(zi)制度，以避(bi)免或減少以上問題的不(bu)利影響。
實(shi)踐證明，發(fa)展(zhan)中(zhong)國家(jia)實(shi)行(xing)最(zui)低(di)工(gong)(gong)資(zi)制度只要與其本(ben)(ben)國經濟發(fa)展(zhan)相(xiang)適應，是(shi)與促進經濟發(fa)展(zhan)不相(xiang)矛(mao)盾的(de)。前蘇聯和東歐各國，從二十(shi)世紀五、六十(shi)年(nian)代以來，也先后規定了本(ben)(ben)國的(de)最(zui)低(di)工(gong)(gong)資(zi)收入標(biao)準(zhun)或工(gong)(gong)資(zi)浮動(dong)下(xia)限。到(dao)目前為止，世界所有發(fa)達國家(jia)，絕大部分發(fa)展(zhan)中(zhong)國家(jia)都實(shi)行(xing)了最(zui)低(di)工(gong)(gong)資(zi)制度或類似規定。
最(zui)低(di)工(gong)資(zi)標準是確(que)定(ding)工(gong)資(zi)差別的(de)基礎，其水(shui)(shui)平(ping)的(de)高低(di)在很大(da)程(cheng)度上反映宏觀工(gong)資(zi)的(de)總(zong)體水(shui)(shui)平(ping)。企(qi)業最(zui)低(di)工(gong)資(zi)標準的(de)確(que)定(ding)主要根據(ju)企(qi)業自身特征，但也要考(kao)慮以下3個因(yin)素的(de)影響：
1）國家(jia)法定的最(zui)低(di)(di)工(gong)資率，或最(zui)低(di)(di)工(gong)資標(biao)(biao)(biao)準。企業和國家(jia)最(zui)低(di)(di)工(gong)資標(biao)(biao)(biao)準不是一個概念，但在一般(ban)情況下，企業最(zui)低(di)(di)工(gong)資標(biao)(biao)(biao)準高(gao)于國家(jia)法定的最(zui)低(di)(di)工(gong)資標(biao)(biao)(biao)準。
2）以企業內最(zui)簡單、最(zui)不熟練的勞動(dong)技能和勞動(dong)成果為依(yi)據。
3）企(qi)業(ye)最低工資標準不應是一個固定的(de)量，應該隨著企(qi)業(ye)生(sheng)(sheng)產經營的(de)發展、勞動(dong)生(sheng)(sheng)產率的(de)提高(gao)以及本企(qi)業(ye)工資基(ji)金規模(mo)的(de)變動(dong)適當的(de)做出調(diao)整。
[案例3]
跑贏(ying)最低工(gong)資標準(zhun)留住(zhu)農民工(gong)
大(da)家都(dou)知(zhi)道，在(zai)2011年春節后，各地普遍出現招工(gong)(gong)(gong)難(nan)的(de)情況。在(zai)這情況下，廣(guang)(guang)(guang)州市(shi)人力資源市(shi)場服務中心統計顯示，廣(guang)(guang)(guang)州市(shi)節后用(yong)工(gong)(gong)(gong)需補員15萬人左右，缺口與往年持平，農(nong)民(min)工(gong)(gong)(gong)流失率(lv)不高(gao)。據廣(guang)(guang)(guang)州市(shi)勞動部門(men)統計，企業新招工(gong)(gong)(gong)人平均工(gong)(gong)(gong)資漲幅略微超(chao)過(guo)11%.不帶等級的(de)普通工(gong)(gong)(gong)人起(qi)(qi)薪已達(da)到(dao)1335元(yuan)，初(chu)級工(gong)(gong)(gong)起(qi)(qi)薪為1480元(yuan)。盡(jin)管(guan)廣(guang)(guang)(guang)東(dong)省最低(di)工(gong)(gong)(gong)資標準(zhun)從3月1日起(qi)(qi)才開始正式實施(shi)，但很多企業給(gei)外來工(gong)(gong)(gong)開出的(de)工(gong)(gong)(gong)資福利(li)早已經超(chao)過(guo)最低(di)工(gong)(gong)(gong)資標準(zhun)。
其(qi)實，我覺(jue)得，廣(guang)州(zhou)在(zai)亞運會之后對農(nong)民(min)工(gong)(gong)(gong)還是(shi)(shi)(shi)(shi)十分具有(you)(you)吸引力(li)，只要吃住(zhu)的問題解決了(le)(le)，工(gong)(gong)(gong)資也不(bu)是(shi)(shi)(shi)(shi)卡在(zai)“天(tian)花板(ban)”上不(bu)去，自(zi)然能留住(zhu)農(nong)民(min)工(gong)(gong)(gong)。過去，在(zai)企業用工(gong)(gong)(gong)不(bu)愁的時(shi)期，原本(ben)給農(nong)民(min)工(gong)(gong)(gong)“保(bao)底(di)”的最低工(gong)(gong)(gong)資標準卻變成了(le)(le)實際發放(fang)標準，就(jiu)業壓力(li)迫使農(nong)民(min)工(gong)(gong)(gong)工(gong)(gong)(gong)資長(chang)期原地踏步，難以突破(po)“天(tian)花板(ban)”的限制。如今(jin)，市場(chang)的供求(qiu)關(guan)系發生變化，廣(guang)州(zhou)市的市場(chang)人員(yuan)需求(qiu)比率達到1：1.14.有(you)(you)很(hen)多(duo)農(nong)民(min)工(gong)(gong)(gong)還是(shi)(shi)(shi)(shi)愿意離開家鄉(xiang)去打工(gong)(gong)(gong)的，關(guan)鍵是(shi)(shi)(shi)(shi)在(zai)當(dang)地工(gong)(gong)(gong)資待(dai)遇有(you)(you)沒有(you)(you)足夠的吸引力(li)。
案(an)例評點
最(zui)低工(gong)(gong)(gong)(gong)資標準(zhun)對農(nong)(nong)民工(gong)(gong)(gong)(gong)就(jiu)(jiu)業(ye)的(de)影響存在一個(ge)閾值(zhi)。在該(gai)閾值(zhi)之前，最(zui)低工(gong)(gong)(gong)(gong)資標準(zhun)的(de)增加(jia)(jia)會促進(jin)農(nong)(nong)民工(gong)(gong)(gong)(gong)就(jiu)(jiu)業(ye)，而超(chao)過該(gai)閾值(zhi)后(hou)，農(nong)(nong)民工(gong)(gong)(gong)(gong)就(jiu)(jiu)業(ye)就(jiu)(jiu)會隨著最(zui)低工(gong)(gong)(gong)(gong)資標準(zhun)的(de)增加(jia)(jia)而減(jian)少(shao)。市場(chang)杠(gang)桿(gan)讓農(nong)(nong)民工(gong)(gong)(gong)(gong)有(you)了議價的(de)能力，而工(gong)(gong)(gong)(gong)資才是最(zui)大的(de)杠(gang)桿(gan)。只要市場(chang)調節好了，工(gong)(gong)(gong)(gong)資待(dai)遇令農(nong)(nong)民工(gong)(gong)(gong)(gong)滿意了，自然能留住農(nong)(nong)民工(gong)(gong)(gong)(gong)。
②固(gu)定(ding)工(gong)資(zi)(zi)標(biao)準：固(gu)定(ding)工(gong)資(zi)(zi)標(biao)準的含義(yi)是每一個工(gong)資(zi)(zi)等級只規定(ding)一個工(gong)資(zi)(zi)數額，一旦確定(ding)，長期穩定(ding)不變，與企業經(jing)濟效益沒(mei)有直接關(guan)系。
③浮(fu)動(dong)工(gong)(gong)資(zi)標準：浮(fu)動(dong)工(gong)(gong)資(zi)指職工(gong)(gong)工(gong)(gong)資(zi)隨(sui)著職工(gong)(gong)勞(lao)動(dong)成果(guo)的大(da)小而上(shang)下(xia)(xia)浮(fu)動(dong)。浮(fu)動(dong)工(gong)(gong)資(zi)總(zong)額通常不包(bao)括(kuo)固(gu)定性的津貼(tie)和補貼(tie)（如副(fu)食(shi)品價(jia)格補貼(tie)）以及特殊情況(kuang)下(xia)(xia)支(zhi)付的工(gong)(gong)資(zi)。企業可以根據需(xu)要，選擇(ze)工(gong)(gong)資(zi)總(zong)額中(zhong)浮(fu)動(dong)部分(fen)的構(gou)成。浮(fu)動(dong)工(gong)(gong)資(zi)標準的含義是(shi)每(mei)一個(ge)工(gong)(gong)資(zi)等級規(gui)定2到3個(ge)工(gong)(gong)資(zi)數額，隨(sui)企業經濟效益及個(ge)人勞(lao)動(dong)貢獻上(shang)下(xia)(xia)浮(fu)動(dong)。
二、分析人力總成本的合理性
企業(ye)人力資(zi)源成(cheng)本管理(li)應以強化企業(ye)未來競爭優勢和提(ti)高(gao)長期效益(yi)為(wei)最終目(mu)標。到(dao)底多少(shao)人力總成(cheng)本才算合適呢？這要(yao)進行人力成(cheng)本的(de)分(fen)析。
三、預算和(he)控制薪資總額或總比(bi)例（人力成本率）
人(ren)力資(zi)(zi)源成(cheng)(cheng)(cheng)本的(de)(de)預(yu)算(suan)(suan)與(yu)控制既(ji)是(shi)(shi)(shi)所有(you)達到一(yi)定(ding)規模(mo)的(de)(de)企(qi)業都必(bi)須面對的(de)(de)一(yi)件大事，也(ye)是(shi)(shi)(shi)企(qi)業管(guan)理(li)(li)中的(de)(de)一(yi)個棘手問(wen)題。通過合理(li)(li)的(de)(de)規劃(hua)和(he)預(yu)算(suan)(suan)可以很(hen)有(you)效地降低成(cheng)(cheng)(cheng)本。預(yu)算(suan)(suan)前(qian)首先(xian)要判斷人(ren)力資(zi)(zi)源成(cheng)(cheng)(cheng)本是(shi)(shi)(shi)收益(yi)性(xing)支(zhi)出(chu)還(huan)是(shi)(shi)(shi)資(zi)(zi)本性(xing)支(zhi)出(chu)，并據此決定(ding)預(yu)算(suan)(suan)是(shi)(shi)(shi)短期還(huan)是(shi)(shi)(shi)長期、靜態還(huan)是(shi)(shi)(shi)彈性(xing)的(de)(de)。通過預(yu)算(suan)(suan)使(shi)成(cheng)(cheng)(cheng)本在(zai)合理(li)(li)的(de)(de)幅度內變化(hua)，不至于(yu)嚴重不足或過分溢出(chu)。各種(zhong)財務(wu)管(guan)理(li)(li)運用(yong)的(de)(de)預(yu)算(suan)(suan)方法(fa)，幾(ji)乎都能(neng)夠用(yong)于(yu)人(ren)力資(zi)(zi)源成(cheng)(cheng)(cheng)本預(yu)算(suan)(suan)上(shang)。同時，要有(you)合理(li)(li)的(de)(de)規劃(hua)，核(he)心是(shi)(shi)(shi)進行(xing)人(ren)力資(zi)(zi)源成(cheng)(cheng)(cheng)本的(de)(de)效益(yi)性(xing)分析，目(mu)的(de)(de)為(wei)最(zui)有(you)效地利用(yong)人(ren)力資(zi)(zi)源，修正(zheng)不經濟(ji)的(de)(de)支(zhi)出(chu)。
[案例(li)4]
如何控(kong)制人力成本？
我在做咨(zi)詢(xun)項目的過程中發現，某(mou)企業(ye)快速成(cheng)長過程中，有(you)一(yi)些(xie)問題讓老板(ban)很困惑：成(cheng)立一(yi)個投資(zi)公(gong)司(si)/子公(gong)司(si)/項目部，各負(fu)(fu)責人(ren)就(jiu)會說人(ren)不(bu)(bu)夠，逼著他簽字招人(ren)，而(er)且人(ren)總是不(bu)(bu)夠。負(fu)(fu)責人(ren)力資(zi)源(yuan)的總經(jing)辦也拿不(bu)(bu)出很好的建議，能(neng)壓(ya)就(jiu)壓(ya)，壓(ya)不(bu)(bu)住就(jiu)逼到(dao)他這里(li)來了。財務中心年底利潤核算，看不(bu)(bu)到(dao)預期利潤。企業(ye)內部出現了營(ying)銷中心“簽單很熱鬧”、財務中心“資(zi)金運(yun)營(ying)緊張(zhang)”、總經(jing)辦“工(gong)資(zi)成(cheng)本逐年水漲(zhang)船高”、員工(gong)抱怨“收入偏低(di)”的現象。
到(dao)底多少人(ren)力(li)(li)成本(ben)(ben)(ben)(ben)才算(suan)合(he)適呢？企(qi)業又應該如何控制(zhi)人(ren)力(li)(li)成本(ben)(ben)(ben)(ben)呢？企(qi)業老板迫(po)切想看到(dao)“他(ta)(ta)的(de)錢(qian)到(dao)底用(yong)在了什么地方(fang)(fang)，人(ren)力(li)(li)成本(ben)(ben)(ben)(ben)上他(ta)(ta)能(neng)支付的(de)是(shi)多少？達到(dao)公司最高業績目標時能(neng)發多少？達到(dao)公司最低(di)目標時，他(ta)(ta)又能(neng)發多少？”因(yin)此，薪(xin)酬預算(suan)便成為重中之重，它(ta)是(shi)人(ren)力(li)(li)成本(ben)(ben)(ben)(ben)控制(zhi)的(de)重要方(fang)(fang)式之一，屬(shu)于人(ren)力(li)(li)成本(ben)(ben)(ben)(ben)的(de)事前控制(zhi)。
為了真正發揮薪酬(chou)預(yu)算(suan)(suan)(suan)的作用，達到適(shi)度控(kong)制的目的，我建(jian)議該公司(si)對下屬單(dan)位采(cai)用薪酬(chou)總額控(kong)制的預(yu)算(suan)(suan)(suan)管理(li)模(mo)式，具體薪酬(chou)預(yu)算(suan)(suan)(suan)上(shang)采(cai)用自下而上(shang)（下屬公司(si)和(he)部門依據歷史測算(suan)(suan)(suan)數據上(shang)報）和(he)自上(shang)而下（與銷售收(shou)入等關(guan)鍵(jian)業績指標(biao)相掛鉤）相結合的方(fang)式，既(ji)引入新的人力(li)成(cheng)本管控(kong)模(mo)式，又與歷史接軌(gui)保證平穩過渡。
案例評點
通過(guo)人力(li)成(cheng)本(ben)(ben)預算和嚴格控制，不僅(jin)能(neng)夠(gou)讓(rang)各(ge)子(zi)公司(si)和部門(men)負(fu)責(ze)人感受到(dao)(dao)人力(li)成(cheng)本(ben)(ben)與公司(si)總體(ti)效益的(de)(de)關系，同時，人力(li)成(cheng)本(ben)(ben)控制的(de)(de)壓力(li)也傳(chuan)遞到(dao)(dao)了各(ge)用人部門(men)。薪酬(chou)預算是(shi)人里成(cheng)本(ben)(ben)控制的(de)(de)重要方(fang)式之(zhi)一，屬于(yu)人力(li)成(cheng)本(ben)(ben)的(de)(de)事(shi)前(qian)控制。
四、有目(mu)標性地提高(gao)人均(jun)效益，降低人力成本率
其實(shi)，任何一(yi)(yi)位企業(ye)家都很關心“到底(di)該拿出多少(shao)錢或銷(xiao)售(shou)額的多少(shao)比例來發工資才是(shi)(shi)合理的”這一(yi)(yi)問題(ti)。一(yi)(yi)個(ge)較為(wei)成(cheng)熟的行業(ye)甚至每(mei)一(yi)(yi)個(ge)企業(ye)在經營條件變化不大的前提下，人力成(cheng)本(ben)率應該是(shi)(shi)個(ge)“常數”。人力成(cheng)本(ben)率的計算公(gong)式為(wei)：
人(ren)(ren)力成本率=當期(qi)總人(ren)(ren)力成本÷當期(qi)銷售額
人力資源管理(li)者做的許多(duo)工作，最終都需要通過(guo)財(cai)務數據來(lai)體現的。如下(xia)圖：
如上(shang)圖所示，兩(liang)條曲(qu)線(xian)中(zhong)，人(ren)力成本(ben)率是(shi)一條下降的(de)曲(qu)線(xian)；人(ren)均年收(shou)入是(shi)一條上(shang)升的(de)曲(qu)線(xian)。從(cong)企(qi)業(ye)發展的(de)態勢來(lai)看，人(ren)力成本(ben)率被要求要不斷下降的(de)。
知道他(ta)們(men)為什么(me)要做人力(li)成(cheng)本分析(xi)了后，他(ta)們(men)也要了解一(yi)下(xia)影響人力(li)成(cheng)本分析(xi)的(de)因素有哪(na)些，這(zhe)樣(yang)，他(ta)們(men)才(cai)能(neng)把人
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