Seeking the case of human resource cost management

How to manage and control the cost of human resources is one of the important topics of human resources department. Managing the purse of human resources department is of great significance to enhance the core competitiveness of enterprises and improve the interests of employees.

First, the meaning and composition of human resource costs

The cost of human resources refers to the expenses or expenses of recruitment, employment, education, training, medical care, insurance, welfare, use management and so on.

("Chang Song Enterprise Organization System" Toolkit-the first helper to build and optimize the human resource system; The choice of thousands of enterprises is worthy of your trust! )

According to the principle of historical cost valuation (this paper only discusses the cost under this principle), the actual expenses incurred with the acquisition, possession and use of human resources constitute the cost of human resources. Specifically, it can be divided into the following four items:

1. Acquisition cost. Including: (1) recruitment expenses, that is, expenses in recruitment activities, including recruitment advertising expenses, travel expenses, salaries and bonuses of recruiters, office expenses of recruitment activities schedule, selection fees and other expenses; (2) Resettlement expenses refer to the expenses arranged to relevant posts after employment, such as travel expenses, one-time talent subsidies, special treatment fees, temporary living expenses, etc.

2. Development cost. Mainly education and training fees, which refer to the expenses of human resources development activities such as education and training in order to enable workers to acquire work skills and necessary knowledge, such as teachers' remuneration, books, teaching materials, class fees, tuition fees, transportation expenses, depreciation of teaching equipment used, salaries of organization and management personnel, utilities, wages, bonuses and benefits of workers during training, etc., and losses caused by delayed work due to training can also be counted.

3. Use cost. Including: (1) user fees, which refer to the expenses paid directly or indirectly by using human resources to compensate or restore their physical and mental consumption, such as wages, bonuses and welfare expenses (including medical care, insurance, canteens and other welfare facilities); (2) The expenses for organizing activities refer to the expenses related to the maintenance and operation of laborers' labor or work organization, such as meeting expenses and entertainment expenses.

4. Turnover cost. Refers to the loss or cost suffered by employees when they leave their jobs.

Second, the relationship between different types of human resources and their human resource costs.

Generally speaking, the human resources of enterprises can be divided into three categories: core employees, including senior managers and core technology holders; Key employees, including some middle managers and highly skilled personnel; General employees, including auxiliary personnel, general post personnel and new employees who have just joined the work.

Different types of human resources have different human resource costs. Generally speaking, with the same number of employees (a), the four major human resource costs of core employees are the highest (C3), followed by those of core employees (C2) and those of general employees are the least (C 1). Moreover, the cost growth rate of acquiring the same number (X) of core employees is the highest (△C3), the cost growth rate of acquiring the same number of key employees is the second (△C2), and the cost growth rate of acquiring the same number of ordinary employees is the smallest (△C 1). From this, the following models of the relationship between different types of human resources and their human resource costs are obtained.

Third, the core staff of human resource cost control

From the relationship model between different types of human resources and their human resource costs, it can be seen that the human resource cost control of core employees is the most important part of the total human resource cost control of enterprises.

1. Acquisition cost control of core employees

The process of recruiting core employees is the process of establishing the same psychological contract between enterprises and employees. In order to avoid the turnover tendency caused by the decrease of employees' satisfaction after employment, which leads to the waste of acquisition costs, enterprises must provide real and detailed information in the recruitment process and design effective recruitment plans and methods, such as designing structured interview outlines, using official document baskets, scenario simulation or no leading group.

In fact, it is difficult to correctly judge a person's ability and conduct in a short time. There are also some skills, just like cooking. Knowing recipes and procedures does not necessarily make good dishes. Only with more practice can practice make perfect. Therefore, the recruitment of core employees must not use inexperienced recruiters.

2. Core staff development cost control

(1) The development cost of human resources is closely related to personnel quality and job requirements, so the development cost is also related to recruitment. By recruiting suitable personnel who are suitable for job development, have strong learning ability and great potential, the development cost can be reduced or utilized efficiently.

(2) Do a good job in the quality demand model or ability demand model of personnel in different positions, instead of blindly conducting unified or popular training for employees, and taking characteristic training for core employees. Trainees must also train other personnel of the enterprise, so as to test the effect of the trained core personnel, achieve the purpose of sharing training resources, and of course save training costs.

(3) Establish a multi-level training and development system. The core employees are mainly trained and practiced by external enterprises, and other employees are mainly trained by core employees and internal departments. In addition, the knowledge structure of enterprise employees was investigated and the employee knowledge base was established. If you can find trainers in the enterprise, you must actively develop and utilize them, and don't hire them.

3. The use of core staff cost control

It is the best use cost control to obtain core employees with economic use cost and create maximum value for enterprises. In fact, this is also a question of how to motivate core employees. According to the theory of organizational behavior, the essence of motivation is the willingness of employees to achieve organizational goals through high-level efforts. This effort is based on meeting the individual needs of employees. Therefore, the core of motivation is to grasp and meet the internal leadership needs of employees. Expectation theory tells us that providing employees with what they want in the way they expect can improve their enthusiasm and satisfaction. Therefore, the salary incentive of core employees should start from the actual needs and expectations of individuals, and it is best to have core employees participate in the formulation of the plan. On the premise that the cost of the enterprise is basically unchanged, provide a variety of alternative welfare schemes for employees to choose from the menu.

4. The flow cost control of core employees.

In order to control the employee's turnover costs, we should consider the turnover costs factor when designing the employee's salary system and welfare benefits, and make clear the responsibility and cost of resignation when signing the contract. To control the flow of core employees, enterprise management should always pay attention to the ideological trends of core employees, listen to their opinions and suggestions, eliminate their dissatisfaction and concerns in time, nip the idea of leaving in the bud, and let them establish a solid psychological contract with the enterprise.