As we all know, labor cost is a large proportion of the cost in every enterprise!Human resources are business partners and should be financially mindset and cost conscious, so as to be business-oriented. This is in line with the development and change of HR and the development and status quo of decision-making science.
Starting from the goal of enterprise development, how to scientifically budget the total number of labor, personnel structure, and total labor cost?How to save labor costs and make good use of human resources?From a financial and management point of view, why should we analyze labor costs?How to conduct a labor cost analysis?How to effectively control labor costs?How to maximize personnel effectiveness?In the new market environment, with the continuous growth of the scale of enterprises, scientific decision-making analysis is required, and it is necessary to establish a corresponding human resource cost analysis system to help the development of the organization through the analysis and control of labor costs.
In order to facilitate human resources managers, supervisors and other relevant personnel to understand human capital, Have a more comprehensive understanding of labor costs, learn to distinguish various cost details and necessary financial thinking, learn to divide labor costs, and effectively master the methods of labor cost analysis and labor cost control through the calculation of various tools, including various forward and reverse methods, master the analysis of key talent capabilities and reduce the turnover rate of key talents, and further grasp the effective measures of labor cost control, the national training resource procurement platform plans to open this open course in 2024.
The details are as follows:
Import: Look at the cost through a set of data.
Section 1: What is labor cost?
1. The concept of labor cost.
2. The scope of labor costs.
Case Xi: Filling in the "Labor Cost Budget Account Schedule".
3. Divide from the top of labor costs.
1) Direct costs.
2) Indirect costs.
3) Development costs.
4. Divide from the form of labor costs.
1) Fixed costs.
2) Variable costs.
Case Xi: Distinguish between fixed and variable costs in the X enterprise.
Section 2: Why do we need to do labor cost analysis?
1. Effectiveness analysis of labor costs.
1) Ineffective labor costs.
2) Effective labor costs.
3) Labor cost rate.
Case Xi: Calculate the labor cost rate of X enterprise.
2. External factors affecting labor costs.
1) Prices**.
2) Changes in the supply of human resources.
3) Differences in the region where the enterprise is located.
3. Internal factors affecting labor costs.
1) The size of the enterprise.
2) Order status.
3) Profit position.
4) Increased invalidation costs.
4. The importance of labor cost analysis.
Section 3: How to conduct labor cost analysis.
1. Per capita efficiency.
Case Xi: Calculate the per capita wage and per capita efficiency of x enterprise x workshop.
2. Analyze the development space of human resources.
1) Efficiency analysis method.
2) Cost analysis method.
3. Labor cost analysis method.
1) Historical data method.
Case Xi: Use the historical data method to calculate the total labor cost and labor cost rate of enterprise x.
2) Backward extrapolation from the cost perspective.
Case Study: The labor cost of each department of enterprise X is inverted from the total labor cost and ratio.
Case Xi: Given x enterprise cost-related data, the labor cost of each department is derived by the cost backward method.
3) Backward deduction from the profit angle.
Case Study: How to control labor costs after enterprise X gives profits, shared fixed expenses, and gross profit margins.
Case Xi: Given x enterprise profit-related data, the labor cost of each department is derived by the profit backward method.
4. External comparison method.
Case Study: How Company X uses the external comparison method to control internal labor costs.
Section 4: How to effectively control labor costs.
1. Common problems of labor cost control.
1) Lack of planning for human resource cost control.
2) Lack of an effective employment system.
3) Lack of reasonable incentive system and performance system.
4) The cost of acquiring human resources remains high.
5) There is an imbalance between the cost and benefit of human resource training.
6) The turnover and replacement costs of human resources are too high.
Case Study: The labor costs of enterprise X are wasted in the first placeWhat causes it?
2. The direction of enterprise labor cost control.
1) Control the acquisition cost of human resources and optimize the recruitment process of enterprises.
2) Comprehensively investigate human resource planning, and do a good job in human resource supply and demand.
3) Control the cost of hiring and using human resources information.
There should be clear management.
Do a good job of keeping data and information.
Hierarchical access settings.
Refine labor cost expenditure items.
Reduce the loss of corporate capital.
4) Control the training cost of human resources and do a good job in the four-level evaluation of training effect.
5) There should be correct division standards and incentive mechanisms for the core talents of the enterprise.
Distinguish between core talents and backbone talents.
Establish an effective elimination and promotion mechanism.
Establish a long-term mechanism to retain core talents.
Case Study: "Dividend and Equity Incentive System of X Internet Enterprises".
6) Do a good job in the exit interview and replacement cost analysis to control the turnover cost of employees.
7) Turn labor costs into human capital and formulate effective human resource development strategies.
Case Study: Huawei's Human Resource Training and Development System
3. Labor cost budgeting method.
Case Study: Fill in the "Labor Cost Provision Schedule".
1) The empirical value is derived from the historical constant extrapolation algorithm (backward method).
2) Estimate is obtained by the fixed number of personnel and the calculation algorithm (forward extrapolation method).
4. Total cost control method.
Case Xi: How to apply the forward and backward methods to calculate the total labor cost and labor cost rate.
5. The cost center of details will shift the responsibility downward.
6. To reduce to ensure control.
Section 5: How to effectively reduce labor costs.
1. Forward reduction method.
1) Organizational structure design.
2) Fully consider the management range factor.
3) Process reorganization and optimization.
4) Reduce indirect costs and ineffective labor costs.
Case Xi: Filling in the invalid cost benchmark table for employees who leave the probationary period of X year in X enterprise.
2. Reverse lowering method.
1) The quality of work has risen to a new level.
2) Improve organizational and individual performance.
3) Personnel portfolio, product and service upgrades.
4) Break through key bottlenecks.
3. Comparative law.
1) Types of work that can be outsourced.
2) Comparison of equipment investment and manpower.
3) Product design and process improvement.
4) Absorb employee funds.
5) Annual salary system.
6) Equity incentives (**Options vs. Virtual**).
The above is the relevant content of the labor cost analysis and control strategy of the enterprise to reduce costs and increase efficiency!If you are interested, you can leave a message in the comment area!