How to calculate the labor rate

Labor cost rate is also called personnel cost rate, and its calculation formula is: personnel cost rate = total labor cost/sales revenue * 100%. Personnel cost rate is one of the ratio indicators and value indicators of labor cost, which reflects the relationship between per capita income of all employees and labor productivity, as well as the relationship between input and output of labor cost factors, and can also reflect the relationship between production and distribution of enterprises. Personnel expense rate can be used to calculate the data of each employee's net business, pre-tax net profit, employment expense (excluding bonus) and employment expense rate (excluding bonus), but bonus is not included, because bonus is paid according to personal performance, and these data can analyze the proportion of employee compensation to the total income of the enterprise and other information. However, the personnel cost rate also has some shortcomings. Because it is a value indicator, the fluctuation of market price has a great influence on the intuition of its vertical comparison. Moreover, the personnel expense rate is only a relative index, which can not fully explain the true distribution level of salary and benefits in enterprises. Step 1: Click to open the "Personnel Expense Rate" calculation form. Step 2, then enter the formula "=". The third step is to divide the "total labor cost" by the "sales revenue". Step 4, multiply by 100%. Calculation formula of personnel expense rate: personnel expense rate = total labor cost/sales revenue * 100% Step 5, finally press Enter to confirm and calculate personnel expense rate. This is calculation. The labor cost of an enterprise is not only the sum of wages and benefits. Learn to control labor costs, not only to reduce labor costs and employee income. High employee income does not mean high labor costs. 1. The dimensions of labor cost analysis are 1, the number of employees (the average of the number of employees in the interim and the number of employees at the end of the period), 2. The economic benefit indicators of the enterprise (operating income, added value (net income) and total cost), 3. The total labor cost (fixed total wages, variable total wages, other forms of fixed subsidies, social security provident fund expenditures, holiday benefits, employee activity travel expenses, labor insurance supplies and physical examination). Recruitment expenses, training expenses, turnover expenses, etc. ) 3. Monthly report of human resources. Economic benefit indicators (personnel rate, per capita wage, labor cost content, labor distribution rate, labor cost output coefficient, and labor productivity of all employees) Personnel rate reflects the total output of labor input in the form of realized value, which is an index reflecting labor input and output; Per capita wage is an index reflecting the level of labor cost. These eight indicators, each reflecting a dimension, can show the labor cost of the enterprise. 5. Labor cost early warning (maximum personnel rate, maximum labor distribution rate, optimal and moderate personnel rate, optimal and moderate labor non-odds rate, labor distribution rate, personnel expense rate and per capita human resource cost) Here are some statistics of comparative data, such as the maximum personnel rate. If it exceeds the maximum, the labor cost will definitely be too high. Enterprises should find their own maximum warning value and an optimal balance point to achieve the goals of enterprises and employees. Second, as an economic indicator of human resources, on-the-job personnel should understand the personnel situation, personnel structure, education, qualifications, age, etc. It is also necessary to understand the profitability and profit situation of the enterprise, which are the basis for HR to do data analysis. Three. Accounting method of the total cost of human resources in enterprises The total cost of human resources refers to the sum of all direct and indirect expenses paid by enterprises for production, operation and provision of labor services in a certain period of time. Including 9 parts, according to the statistics of these 9 parts. 1. Fixed salary (basic salary, post salary, skill salary, seniority salary, Man Qin Prize, etc. 2. Variable salary (including performance salary, commission, bonus, etc.). Subsidies (transportation subsidies, communication subsidies, food subsidies) 4. Social insurance (endowment insurance, medical insurance, maternity insurance, unemployment insurance, industrial injury insurance). Staff travel, etc. 7. Labor security expenses (labor protection articles, medical examination expenses, labor accident compensation) 8. Recruitment expenses (recruitment advertising expenses, recruitment travel expenses, etc.). 9. Training expenses (training teachers' expenses, venue expenses, teaching materials, etc.). ) 10, employee turnover expenses (economic compensation, salary notice).