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Diplomarbeit
Betriebswirtschaftsle­hre

Asia Metropolitan University

Prof. Su Qinglang,2018

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Programme : Master in Business Administration

Programme Leader:Prof.Su Qinglang

Dissertation Topic :Research on Mega's Human Resource Cost Control and Optimization

Students Name : Xu

Student ID :

Date of Completion :December 12, 2018

Number of Words :36873 words

ABSTRACT

With the development of economy and society, it is necessary to control the cost of enterprises in order to improve the market economy efficiency of enterprises. In the era of knowledge-based talent economy, the cost of human resources is more prominent.Cost control in enterprise human resources has a good effect on improving the efficiency of enterprise employees and controlling the excessive redundancy of enterprise human resources.Human resource cost control is an important part of enterprise cost management.

Enterprises face the problem of how to efficiently manage human resources and effectively control human resource costs.

This paper selects Mega's human resource cost management optimization as research content, and studies the relationship between personnel and cost from the perspective of human resources. It adopts literature research method, qualitative and quantitative combination, summary induction method, comparative analysis method, etc. Based on the basic theory of cost management, this paper studies the human resource cost analysis of Mega, and strives to improve the existing deficiencies while seeking scientific and theoretical basis.

From the perspective of total human resource cost control, this paper reorganizes the direction of cost use by categorizing and optimizing the human resource cost indicator system, and strives to create a better corporate culture and incentive atmosphere for enterprises to enhance their economic benefits and promote the optimal value of human resources cost input and output.Taking Mega's human resource cost management as the research object, the author analyzes the status quo of Mega's enterprise human resource cost management and raises the existing problems.Through the analysis of Mega's operation status, human resources cost management status and problems, it fully demonstrates the necessity of Mega's human resource cost management in the current environment, proposes Mega's human resource cost management optimization plan to organize the structure. Based on the adjustment of human resources structure, the three modules of compensation cost management, recruitment cost management and training cost management were optimized and designed to improve the efficiency of the company's human resource cost, enhance employees' perception of the human resource cost of the enterprise, better meet the diversified welfare needs of employees, realize the human resource cost analysis with the department as the cost center and improve the scientific management of human resource cost and accuracy to achieve the purpose of enhancing employee enthusiasm and corporate competitiveness.

In the final conclusion, the key points of the manpower optimization strategy are proposed. At the same time, the development direction of future improvement is suggested, which helps to achieve the goal of reducing human resource cost in manufacturing management.

Keywords: human resources; cost control; cost optimization


DECLARATION

Asia Metropolitan University

Copyright and Declaration of Original Authorship

Research on Mega's Human Resource Cost Control and Optimization

I hereby declare that the materials contained in this thesis are all my own work which does not infringe copyright. Where the work of others such as instruments and questionnaires has been drawn upon, it has been properly acknowledged and referenced according to the rules set by the “Asia Metropolitan University Guidelines for Thesis Writing of Master of Business Administration.” No material in this thesis has previously been submitted and approved for the award of a degree by this or any other university.

I hereby agree that the thesis can be placed in the library for reference purposes. Prior approval must be obtained before any citation from this thesis can be referred by any reader.


Name of Student: Xu

Student No:

Signed:

Date of Submission: December 12, 2018


ACKNOWLEDGEMENT

Time flies and the study of MBA students at Asian City University will soon be over.A few years of study has given me a new understanding of the profession.After nearly a year of tempering, this paper has finally been finalized.I got a lot of care and help in the process of completing this paper. I want to express my most sincere gratitude to them.

First of all, I would like to thank my teacher, Professor Su Qinglang.Since studying for a master's degree, the instructor's profound professional knowledge, rigorous academic attitude, and noble moral sentiment have deeply influenced meat my essay writing. In the process, from the selection of the topic to the completion of the opening of the topic, the teacher gave me selfless guidance and help and worked tirelessly to help modify and improve the thesis.

I would also like to thank all the teachers who have taught me that they have led me into this subject area and have continued to improve my knowledge structure.The completion of this thesis is also inseparable from the guidance and help of other teachers. I also want to thank the peers who also gave me a lot of encouragement and help in the process of research.

Finally, I want to thank my family, who have been silently supporting me behind my back so that I can successfully complete my studies.


TABLE OF CONTENTS



LIST OF CHARTS



LIST OF TABLES



CHAPTER 1 INTRODUCTION

1.1 Research Background and Motivation

Since the establishment of Artificial Intelligence (AI), there have been more than 60 years in which time there are ups and downs. With the development of the world economy and the advancement of science and technology, AI is currently in a period of vigorous development.With the continuous improvement of China's technology and artificial intelligence technology, companies in the field of artificial intelligence continue to develop and they want to occupy a place in the field of artificial intelligence, not only relying on the leading level of technology, but also scientifically and effectively managing enterprises.

The competition is not only the competition between customers and supply chain, but also the competition of talents. Only through reasonable and effective human resource cost control, that is, through the management of compensation cost management, recruitment cost management control and training cost management can improvecompetitiveness in the industry.

Only by having a first-class level of human resources management can we attract high-quality talent.The first-class human resource management level has to work hard on recruitment and configuration, training development, compensation and benefits, performance appraisal and employee relationship management. However, all of this activity will result from human resource costs.How to effectively manage the cost of human resources in order to not only control the scope of business licenses, but also attract key talents in the core, it will be worthy of a lot of enterprises to think.The Mega company selected in this paper is also an artificial intelligence enterprise.

Only the high-quality human resources can be fully implemented.


The role of resources can ensure that enterprises in a leading position in the fierce competition in the industry market and become a century-old cornerstone enterprise that has never been imitated and never surpassed.

1.2 Research purposes

In the artificial intelligence manufacturing business development of human resource strategy, it is through human resource cost management, enterprise decision makers can fully understand the market value of employees and can provide more appropriate compensation and benefits for retaining talents, and employees can also clearly define their own contributions.

Whether the compensation provided by the company is directly proportional.In this case where the market's payroll costs are transparent, excellent human resource cost management can create a corporate culture environment that is closer to fairness.A good corporate atmosphere and high employee natural satisfaction will enable corporate decision-makers to pay more attention to human resource management and support human resources and corporate business strategy reforms.

Only when the company's business strategy effectively matches human resource management can the company be made Survive and develop in a highly competitive market[1].

At present, the significance of Mega's enterprise human resource cost management is as follows:

  1. Recruit talents suitable for the company, improve the input and output of human resources which maximize the benefits of the company.The purpose of any economic organization exists in order to obtain benefits. Only by using the company's human resources to the best state at a limited cost can the company obtain the maximum benefit.Therefore, when recruiting, we have to be suitable for people, people should be suitable for their jobs, and the most suitable people will be placed in their posts instead of placing the best people in every position.The best person received a higher education and training then his cost is bound to be high.

    It is not appropriate to put the sampled person in a simple and repetitive position and it is also a reflection of the waste of human resources.On the contrary, we let a person who has not received much education from the work of the company.Though the cost is low, the skills that do not meet the job requirements, can not competent for the post.Therefore, recruiting people who are suitable for the company can put the resources of the merchants into the output and finally ensure that the interests of the company reach the maximum.

However, it is difficult for corporate decision makers to measure whether the cost paid is matched with the market conditions.Therefore, strengthening human resource cost management and comprehensive understanding of market human resource costs in the industry can provide efficient human resource cost data for corporate decision makers.

  • Improve the importance of corporate decision makers on human resources work, thereby further enhancing employees' awareness of their own values.

    1.3 Research Process

    Based on the current situation of human resource cost management at home and abroad, this paper aims at controlling the total cost of human resources. Combined with the operation status of artificial intelligence industry, this paper selects the enterprises in the industry for empirical analysis, and analyzes the current situation of enterprise human resource cost management, the existing defects, and fully discuss the necessity of enterprise human resource cost management in the current environment.Then it puts forward the enterprise human resource cost management optimization plan and safeguard measures.Through the theoretical study of this article, it can provide effective guidance for human resources cost management for some enterprises.

    The structure of this research is divided into five chapters according to the above research process. The research structure is as follows:

    The figure below is the article frame diagram:

    1Chart 1-1 Research flow chart


    CHAPTER 2 LITERATURE REVIEW

    2.1 Research Status at home and abroad

    2.1.1 Status of foreign research

    The theoretical basis of human resource cost management is the theory of human capital[2].Foreign research on human resource cost management is divided into the following two stages:

    (1) Research stage of human capital

  • In the 19th century, the British economist John Muller proposed that knowledge and skills can effectively improve labor productivity and are the core factors that promote the overall economic development of society.He showed that no matter what kind of occupation is the organic combination of physical and mental labor, the skills and knowledge existing in the wealth society have already included the knowledge and skills possessed by all workers. "The manager's intelligent brain, workers' flexible and dexterous manual operations as well as the knowledge of nature and the objects themselves can greatly increase industrial production efficiency[4].

    Watson Wyatt Worldwide believes that companies should have different stages in their development projects: the start-up phase, the growing phase and the maturity phase.Human resource management and its cost management have a strategic role in improving business performance and competition, and adapt to any stage of development of the enterprise[5].

    Chine & Jackson believes that human resource cost management should be aligned with corporate strategy.

    A well-matched enterprise can usually produce better benefits. The more clear the company's strategy is, the more scientific and rational the enterprise's human resource cost management will be[6].

    Raymond believes that the management executives of the company must not only meet the economic needs of employees but also meet the spiritual needs of employees.At the same time as the company's profits increase, it is necessary to raise the salary of employees, and at the same time pay full attention to the happiness of employees.Therefore, it can stimulate employee accumulation and creativity and improve employee loyalty to the company.This is to improve the matching of business operations and help enterprises to achieve higher performance. HR policies and practices in enterprises can adapt to the environment and competitiveness as an important role[8].

    Robert S. KaplanAnd David P. Norton's "Balanced Scorecard: Strategies for Action", by citing the Balanced Scorecard as a management tool assessing the performance of business performance and cost performance and arguing that human resources need to improve business performance. Three conditions are met: First, employees have the knowledge and skills that senior management lacks; second, employees can actively and reasonably use unique knowledge and skills; third, employees can only use these knowledge and skills to achieve the strategic goals of the company [9].

    It is a combination of the above.Human capital is formed through the investment of the day after tomorrow. Like physical elements such as land and capital, it plays an important role in social production[10].

    Modern enterprise theory and humanistic management theory also contain rich human capital thinking.With the development of modern enterprise theory and human-centered management theory, the property rights, economic behavior and role of human capital have been gradually recognized, thus further enriching and developing the theory of human capital.Practice has proved that human capital is indeed an extremely valuable resource and a key factor in economic development.

    (2) Research on human resource cost

    Franholtz's Human Resource Management Accounting has a groundbreaking and influential definition of human resource costs. He defines human resource costs as all costs associated with recruitment, training, compensation, and separation, and protection. They are called human resource costs[11].

    American scholar Wayne believes that the cost of employee turnover includes both the cost of separation and the cost of recruitment and training. Because of an employee’s resignation, as long as the position continues to exist in the process of reconfiguring personnel, costs are generated by posting job postings, hiring new employees and job skills training for new employees[13].

    In summary, foreign scholars' research on human resource costs is still relatively in-depth. After entering the 21st century, foreign scholars have opened up new research directions on the research of human resource costs and no longer simply control the human resources costs. Instead, it is combined with the business strategy of the company and then humanized management.According to the research, the following conclusions can be drawn: the human resource cost after effective control can further enhance the management decision-making ability of the enterprise and benefits, this article will also carry out human resource costs management optimizationthrough optimization of human resource management activities.

    In the book Cost Management Research, Wan Shouyi divides human resource costs into acquisition costs, development cost use costs, and separation costs. The above costs constitute the total human resource costs[14].

    Li Ronghong pointed out in the "Based on the Compensation and Labor Cost Control of Enterprise Employees" that salary cost management includes compensation budget, salary expenditure and salary adjustment. The compensation cost management is mainly to analyze the composition of cost and the future trend of cost[15] .

    Song Peilin pointed out in the "Wage Management Theory Operation and Cases" that the salary cost can be expressed in two ways. One is the economic salary cost, which is directly or indirectly measured by money such as wages, bonuses, benefits, subsidies. etc.; one is the non-economic salary cost, which is the compensation that employees receive in addition to the economic salary and the work environment and work requirements[16].

    In the past, domestic scholars' research on enterprise human resource cost management only stayed at the digital level and simply reduced the cost of human resources costs through budget and accounting. The lower the cost of human resources is, the better the cost management will be.As the research continues to deepen into, scholars began to closely combine human resource costs with human resource management activities.

    An Yingmin believes that human capital is the capital embodied in human beings. Through the continuous training of enterprise employees on general education and vocational training, the value of human resources is condensed on the employees of enterprises. The human resources capital is the production knowledge and labor owned by the employees themselves with management skills and health qualities[18].

    Huang Hongfa pointed out that the current private enterprises have problems such as low human resource quality and backward management system. The research proposes that the effective operation mechanism of human resource allocation should be established, the external environment of human resource allocation should be optimized and the human resources cost expenditure should be fully utilized.

    Promote the role of optimal allocation of human resources[19].

    Liu Yuzhong and Wang Zhouhuo studied the problems existing in the human resources management of Chinese enterprises.The main problems found in the study are: backward human resource management concept, lack of overall strategic planning, lack of professional human resource managers, unreasonable employment mechanism, lack of perfect salary incentive mechanism and lack of guarantee for employee training[20].

    Wu Mengyun and Lu Jie believe that Chinese companies must focus on building human resources management strategies to cultivate the global vision and teamwork of the company and its employees[22].

    Xu Mingzhe studied the issue of human resource integration between the internal branches of private group companies and the integration of human resources after the acquisition of state-owned enterprises by private enterprises[23].

    Wang Xiaoman, Li Wuzhen believes that enterprise strategic managers should analyze the rationality of enterprise human resource cost management based on the comparison of their per capita net profit and per capita human resource cost in combination with their economic environment, market environment and other factors[24].

    Wu Min also explored the problems of human resource management from the unique perspective of science, enriched the theoretical basis of management and clearly stated that performance management should be ahead of employee development[25].

    Chengbao and Zhao Cuixia made a detailed analysis of human resource cost management and human resource management activities in the article "Exploring the value and price of human resources" and considered that the expenditure of human resources costs is matched with the value of human resources itself. Cost management of human resourcesshould not simply control the number, but should rationally plan the cost of human resources and focus on the core positions of the enterprise[26].

    1. Main model introduction

    Human resources iceberg model

    2Chart2-1 Iceberg model


    The rational implementation of the iceberg model needs to be carried out in accordance with reasonable steps.

    First, different types of work have different quality requirements, what qualities need to be determined. It is the competent quality required for such jobs. There are two basic principles for determining competency: (1) effectiveness. The only criterion for judging competency is the ability to distinguish between superior performers and ordinary people in a particular field of work.

    Job indicator. (2) Objectivity. Judging whether competency can distinguish work indicators must be based on objective data.

    Second, after determining the competency of the position, the enterprise should set up an evaluation system to evaluate the competency level of the post. The evaluation system built must also have objective data verification, and it is necessary to distinguish the work indicators.

    Third, on the basis of accurate assessment, design the results of the competency assessment and apply it to the specific implementation plan in the human resources management work.


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