附录-外文资料及中文翻译(人工成本的管理与控制).doc

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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Ⅰ—外文原文题目：Manufacturingenterpriseofartificialcoststudies附录Ⅱ—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07-3班学生姓名XXX指导教师XXX2011年6月2日172011届本科生毕业论文（设计）附录目录附录Ⅰ—外文资料：11Artificiallycoststructureandindexsystem11.1Artificiallycostdefinitionandcomposition11.2

2、Artificiallycostindexsystem12Ourmanufacturingenterpriseartificiallycostproblems32.1Enterpriseovergrowncollege,laborcoststoomuch32.2Thelackoflaborcostsinput-outputconsciousness32.3Enterpriselackthecostcontrolofmechanismofartificial32.4Lackofartificiallycostofenterpriseriskconsciousnes

3、s42.5Noattentiontothetrainingofitsstaffandprofessionaldevelopment43Enterprisehowtoartificiallycostmanagement43.1Establishflexiblemanagementmechanism43.2Tobuildastatisticalparameterandanalysismodel63.3Establishbudget,clearingsystem74Strengthenartificiallycostmanagementproblemsshouldbe

4、paidattentionto84.1Strengthenartificiallycostmanagementisalong-termprocess84.2Shouldpayattentiontoartificiallycostleverage84.3With"input-output"viewofartificialcost94.4Artificialcostmanagementoffeasibility,policy9附录Ⅱ—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

5、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16172011届本科生毕业论文（设计）172011届本科生毕业论文（设计）

6、附录：外文资料与中文翻译附录Ⅰ—外文资料：Manufacturingenterpriseofartificialcoststudies1Artificiallycoststructureandindexsystem1.1ArtificiallycostdefinitionandcompositionAccordingtoChina'slaborsecurityregulation,enterpriseartificiallycostistoshowtheenterpriseisinproduction,operationandprovidelaborservic

7、esactivitywhathappenedinthedirectandindirectartificiallyexpensescombined.Artificiallycostmainlyhasaseven-itemconstitute,scopeincludesworkertotalwages,worker,socialinsurancepremiums,workerwelfarefundseducationfunds,laborprotectionfees,workerhousingfeesandotherartificiallycosts.1.2Arti

8、ficiallycost