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1、河南理工大学2011届本科生毕业论文（设计） 本科毕业设计（论文）附录附录外文原文题目：Manufacturing enterprise of artificial cost studies附录外文中译文题目：制造型企业的人工成本研究院（系） 经济管理学院专业名称 会 计 学年级班级 学生姓名 XXX指导教师 XXX 18附录目录附录 外文资料：11 Artificially cost structure and index system11.1 Artificially cost definition and composition11.2 Artificially cost index s
2、ystem12 Our manufacturing enterprise artificially cost problems32.1 Enterprise overgrown college, labor costs too much32.2 The lack of labor costs input-output consciousness32.3 Enterprise lack the cost control of mechanism of artificial32.4 Lack of artificially cost of enterprise risk consciousness
3、42.5 No attention to the training of its staff and professional development43 Enterprise how to artificially cost management43.1 Establish flexible management mechanism43.2 To build a statistical parameter and analysis model63.3 Establish budget, clearing system74 Strengthen artificially cost manage
4、ment problems should be paid attention to84.1 Strengthen artificially cost management is a long-term process84.2 Should pay attention to artificially cost leverage84.3 With input-output view of artificial cost94.4 Artificial cost management of feasibility, policy9附录 中文翻译：111 人工成本的构成与指标体系111.1人工成本的定义
5、与构成111.2人工成本的指标体系112 我国制造企业人工成本存在的问题122.1企业冗员过多，人工成本虚耗122.2缺少人工成本的投入产出意识122.3企业缺少人工成本的控制机制122.4企业缺少人工成本的风险意识132.5没有关注员工的培训与职业发展133 企业如何进行人工成本管理133.1 建立灵活的管理机制133.2 建立统计台账及分析模型143.3 建立预算、结算制度154 加强人工成本管理应注意的问题164.1 加强人工成本管理是一项长期的过程164.2 应注意人工成本的杠杆作用164.3 用“投入产出”的观点来看待人工成本164.4 将人工成本管理独立化、政策化16附录：外文资料
6、与中文翻译附录 外文资料：Manufacturing enterprise of artificial cost studies1 Artificially cost structure and index system1.1 Artificially cost definition and compositionAccording to Chinas labor security regulation, enterprise artificially cost is to show the enterprise is in production, operation and provide
7、labor services activity what happened in the direct and indirect artificially expenses combined. Artificially cost mainly has a seven-item constitute, scope includes worker total wages, worker, social insurance premiums, worker welfare funds education funds, labor protection fees, worker housing fee
8、s and other artificially costs.1.2 Artificially cost index systemAt present, the artificial cost analysis indicators used there are four main categories, namely artificial of total cost index, artificial cost structure index, labor costs input-output index, labor costs elasticity index.1.2.1 Artific
9、ially of total cost index. Artificially of total cost index reflects the enterprise the amount of labor cost level. Due to the different enterprise worker number is different, so commonly used to reflect the per capita artificially cost level of enterprise labor costs. Per capita artificially cost i
10、s the enterprise all artificially costs per a halve to employees share. Can be divided into the per capita year, month and hour Labour costs, per capita monthly, hours artificially cost should press annual per capita artificially cost index undertakes convert, is the international comparison between
11、 the transverse used indicators.1.2.2 Artificially cost structure index. Artificially cost breakdown structure proportion, artificially cost breakdown structural scale is the enterprise spending in all the labor costs of their seven constitute project occupies ratio. It can reflect the enterprise ar
12、tificially cost and expenses of the overall structure and the various components of change status and optimizing degrees. The total cost of artificial cost ratio, it is mainly reflected in the total cost of enterprise, how much of the labor costs to pay for the enterprise.1.2.3 Artificially cost inp
13、ut and output index. Input and output index basically has labor distribution rate, personnel rate and artificial cost profit margins.(1) Labor distribution rate refers to the value (net income of artificial cost, says the proportion of enterprise) inside certain period in new value created what perc
14、entage is used to pay artificially cost. It reflects the distribution relationship and artificial cost elements of the input-output relation, the same enterprise in different annual labor distribution rate compared, in the same industry labor distribution between different enterprises, the compariso
15、n that rate of relative level of artificial cost.(2) Personnel rate, mainly refers to the artificially cost of sales revenue (revenues) proportion, says enterprise production and how many of the total value of sales for artificially costs. The index reflects artificially cost input-output ratio, emp
16、loyees in the enterprises share of total remuneration and employees return and labor productivity contrast relations.(3) Artificially cost profit margin, is mainly refers to the enterprise put in artificial cost of cost and enterprise eventually get profits on the economic benefits of such a relatio
17、nship. The index shows that create value in enterprise new employees of direct and indirect get paid at all and the relationship between corporate profits.1.2.4 Artificially cost flexibility index. Elastic index is reference of elastic thought design management economics, a new index came out, the c
18、ommonly used have added value of per capita artificially cost flexibility, sales income elasticity, total cost flexibility.2 Our manufacturing enterprise artificially cost problems2.1 Enterprise overgrown college, labor costs too muchLong-term since, in the full employment policy TongPei featuring,
19、enterprise excess settlement, year after year precipitated the large dead wood. Especially in state-owned enterprises, personnel serious beyond the actual needs. And they use inefficient, a lot of artificial costs and reduce the labor costs for college input-output efficiency.2.2 The lack of labor c
20、osts input-output consciousnessBecause our country by long hours under the planning economic system, the influence of extensive economic investment enterprise did not establish input-output consciousness, not care products sales and profits, especially in Chinas most state-owned manufacturing enterp
21、rise, the enterprise artificially cost and enterprise management status in isolation, no set up the relationship between cost and profit, just protect the salary so in enterprise management status, enterprise still appear landslide ignore enterprise artificially cost is to the current operating cond
22、ition, its consequence is that the crisis management enterprise appear. This aspect and foreign manufacturing enterprises and foreign-funded enterprises industry still exist considerable disparity.2.3 Enterprise lack the cost control of mechanism of artificial The setups of Chinese manufacturing ent
23、erprise DingGang allocation of more, researchers repeated unreasonable, enterprise in internal preparation and system Settings with no follow the needs of enterprise operation principle, but inherited traditional mechanism of post Settings, it will restrict the management of the enterprise and the e
24、mployees work efficiency and enthusiasm. And lack of competitiveness of enterprises, no compensation system perfect artificially cost control system.2.4 Lack of artificially cost of enterprise risk consciousnessNowadays, the artificial cost manufacturing enterprise in the total cost is more and more
25、 big, the proportion of expenditure of cost between enterprises, enterprises are facing the increasingly fierce competition management decisions, will absorb a certain amount of risk, in the enterprise different decision-making process, labor costs also should as a risk factor into consideration. An
26、d just a lot of enterprise lack the cost control risk consciousness of artificial. Enterprise management process used to consider the total cost and accept the relationship of people, has neglected the labor costs in the total cost of existence of certain limits, even enterprise total cost is well c
27、ontrolled, and labor costs beyond the alert level the occurrence of business, enterprise equally at risk.2.5 No attention to the training of its staff and professional developmentIn manufacturing enterprise in the artificial cost structure, staff education expenses accounts for only a small proporti
28、on, the enterprise only paying attention to cost control, and did not pay much attention to employees of knowledge and skill training, dont care staffs career development, to make their skills and abilities not get promoted. Affected employee labor productivity and work enthusiasm. Reducing the labo
29、r costs of the output index.3 Enterprise how to artificially cost management3.1 Establish flexible management mechanismTo determine the correct artificially cost control object, establish flexible artificially cost management mechanism artificially cost management mechanism, is the artificial cost i
30、nvestment and enterprise to current economic efficiency indicators hook, execute profit, costs, human input and output of all can to operational mechanism, when enterprise per capita artificially cost growth, per capita income per capita value and should also be increased sales increase, and shall b
31、e higher than the growing rate of per capita labor costs, improve the economic benefits of the ability to bring, and this is the effect of artificial cost increase. Enterprise artificially cost control purpose is to reduce labor costs in the proportion of total costs and enhance the competition abil
32、ity of the product. Reduce labor costs in the proportion of sales revenue, enhance artificially costs capacity to pay. Artificially cost management not to reduce the cost of JueDuiE enterprise artificially, from the input-output economic Angle consideration, certain artificially cost investment shou
33、ld bring certain output efficiency. So, first of all the best alternative to determine artificially cost, efficiency index in ensuring company goal, under the precondition of realizing confirmed a can guarantee a worker production enthusiasm and the legitimate rights and interests of the investment
34、level. It is based on whether it helps hairThe enthusiasm and swinging worker productivity development principle to determine. Secondly, the amount in the calculation of the labor, according to the sales revenue forecast, decided to its labor quantity, through scientific and practical work quota lev
35、el, to determine the enterprise production department of employment and auxiliary workers directly, each function management department over-staff of, and appropriate and over-staff hired responsibilities and business scope. Thus calculated enterprise total employment requirements (i.e. over-staff)
36、is the best standard input. Artificial Note:3.1.1 Determining the scientific and reasonable productivity is critical. Besides an everyday solid work outside, still need flexible based on dynamic management. According to the implementation process of over-staff, allocation of distribution, discover a
37、 problem, at any time, dynamically adjust to artificially launch control in the best state.3.1.2 The economic benefit of enterprise is the important factor to determine artificially input. This is because the source of one hand benefit is another wages, salaries to ensure the realization of the bene
38、fits. Therefore, should both, pinpoint enterprise profit and loss of balance, or achieve enterprise expected profit employment, when artificially cost is quantity of the ceiling must control.3.1.3 Social average salary is important reference standards, nots allow to ignore, otherwise this enterprise
39、 low wages, can cause brain drain. Enterprise employees expectations, and is also a neglected factor, because it directly affects worker initiative. In addition, still should consider to state and local government related policies.3.1.4 Costs in computing artificially, balancing the interests and lo
40、ng-term interests, and consider the worker labor protection, welfare, etc legitimate rights and the needs of social security, etc, thus grasp artificially input degree. In determining the artificially into standard later, establishing flexible management mechanism is the key to good artificially cos
41、t management. Its purpose is to fully mobilize the enthusiasm and enhance the enterprise employees labor productivity. Therefore requirements:(1) First transformation leadership and workers concept, promote benefits, costs double hang economic responsibility system salary, bonus allocation and will
42、benefit cost index decomposition, strict appraisal, make benefit cost two big index and departments work and workers vital interest to hook comes, hang, plug up loopholes in management rules to guide worker set economic efficiency and to the management idea, which all care about costs, everyone invo
43、lved cost management situation.(2) Strictly implements over-staff, optimize allocation of human resources, and implement diversified labor distribution system and give full play to the interests of the wages for workers with driving mechanism under competition, the test, evaluation and the way of th
44、e combination of the actual operation and balance, thus forming artificially costs less dynamic management mechanism of multi-energy.3.2 To build a statistical parameter and analysis modelDesignated artificially cost management organization and personnel. Build artificially costprice statistical par
45、ameter and artificially cost analysis model. Enterprise artificially cost management is a system engineering, requests the enterprise must have systematically, overall, all-round, to do the job, the whole inside the company shall establish with labor department primarily artificially cost management
46、 system, to the artificially cost budget to audit strictly, cost of non-budgetary, perform strict supervision must examination and approval procedures, approval can execute, efforts to reduce labor costs. Enterprises should undertake artificial cost management, will be serious artificially cost repo
47、rt system, improve the labor cost associated with artificial wages, insurance and welfare statistics system and financial reporting system, establish the artificially cost statistical parameter, ledger mainly includes eight parts: labor costs and consolidated parameter, wage income parameter (should
48、 contain all the remuneration paid staff, social insurance parameter, staff welfare costs parameter, labor protection fee education training fee ledger, ledger, worker housing costs in ledger, other artificial cost account.Enterprise business activities are interrelated, indexes exist between interdependence, the enterprise shall establish artificially cost analysis model, its purpose is to make readers (the leader) can clear and comprehensively understand the composition of labor cost, the quantity and the relationship between indicators, to improve the management level of the enter