人力成本就是取得和開發、管理人力資源而產生的費用支出，包括人力資源取得成本、使用成本、開發成本和離職成本。由于人力資源是企業不可缺少的因素之一，人力成本的產生使也不可避免。但人力成本區別于固定成本的是，人力成本是浮動的、不固定的，甚至有些人力成本的產生是隱藏的。諸如，新員工的招聘費用、老員工離職所造成的隱性損失……在人力成本中還包含著一些無效成本。所謂無效成本，就是不能為產品或服務增值的人力成本。

Human resource cost refers to the expenses incurred in acquiring, developing, and managing human resources, including the cost of acquiring, using, developing, and leaving human resources. Due to human resources being one of the indispensable factors for enterprises, the generation of labor costs is also inevitable. But the difference between labor costs and fixed costs is that labor costs are floating, not fixed, and even some labor costs are hidden. For example, recruitment expenses for new employees, implicit losses caused by the departure of old employees... There are also some ineffective costs included in labor costs. The so-called ineffective cost refers to the labor cost that cannot add value to products or services.

通俗地講，就是組織花了這個錢，它不會提高產量，也不會提高企業的服務質量，至少，它不會很直接地為產品增值。包括不需要的職能、工作或程序而用到的人員;需要但工作量不飽和的宮余人員或時間;成本投入與績效產生比較低的人員;遣散費用、招聘費用和工傷費用等等。管控人力成本不等于簡單地減少人力成本，就是要降低人力成本在總成本中的比重，成本的控制不是在員工的工資、福利上下工夫，而是如何更好的在人力資源各個環節作到有效管控，實現人力資源的實效開發和有效激勵。大限度的降低無效成本，提高人力成本率。

Simply put, if an organization spends this money, it will not increase production or improve the quality of services provided by the enterprise. At least, it will not directly add value to the product. Including personnel used for unnecessary functions, work, or procedures; Extra staff or time needed but with insufficient workload; Personnel with relatively low cost input and performance generation; Dismissal expenses, recruitment expenses, and work-related injury expenses, etc. Controlling labor costs does not simply mean reducing labor costs. It means reducing the proportion of labor costs in total costs. Cost control is not about working hard on employee wages and benefits, but about how to effectively control various aspects of human resources, achieve effective development and incentives of human resources. Maximize the reduction of ineffective costs and increase the labor cost rate.

人力成本就是取得和開發、管理人力資源而產生的費用支出，包括人力資源取得成本、使用成本、開發成本和離職成本。由于人力資源是企業不可缺少的因素之一，人力成本的產生使也不可避免。但人力成本區別于固定成本的是，人力成本是浮動的、不固定的，甚至有些人力成本的產生是隱藏的。諸如，新員工的招聘費用、老員工離職所造成的隱性損失……在人力成本中還包含著一些無效成本。所謂無效成本，就是不能為產品或服務增值的人力成本。

Human resource cost refers to the expenses incurred in acquiring, developing, and managing human resources, including the cost of acquiring, using, developing, and leaving human resources. Due to human resources being one of the indispensable factors for enterprises, the generation of labor costs is also inevitable. But the difference between labor costs and fixed costs is that labor costs are floating, not fixed, and even some labor costs are hidden. For example, recruitment expenses for new employees, implicit losses caused by the departure of old employees... There are also some ineffective costs included in labor costs. The so-called ineffective cost refers to the labor cost that cannot add value to products or services.

通俗地講，就是組織花了這個錢，它不會提高產量，也不會提高企業的服務質量，至少，它不會很直接地為產品增值。包括不需要的職能、工作或程序而用到的人員;需要但工作量不飽和的宮余人員或時間;成本投入與績效產生比較低的人員;遣散費用、招聘費用和工傷費用等等。管控人力成本不等于簡單地減少人力成本，就是要降低人力成本在總成本中的比重，成本的控制不是在員工的工資、福利上下工夫，而是如何更好的在人力資源各個環節作到有效管控，實現人力資源的實效開發和有效激勵。大限度的降低無效成本，提高人力成本率。

Simply put, if an organization spends this money, it will not increase production or improve the quality of services provided by the enterprise. At least, it will not directly add value to the product. Including personnel used for unnecessary functions, work, or procedures; Extra staff or time needed but with insufficient workload; Personnel with relatively low cost input and performance generation; Dismissal expenses, recruitment expenses, and work-related injury expenses, etc. Controlling labor costs does not simply mean reducing labor costs. It means reducing the proportion of labor costs in total costs. Cost control is not about working hard on employee wages and benefits, but about how to effectively control various aspects of human resources, achieve effective development and incentives of human resources. Maximize the reduction of ineffective costs and increase the labor cost rate.

如何提高人力成本?

How to increase labor costs?

調整優化組織結構，減少不必要的內耗

Adjusting and optimizing organizational structure to reduce unnecessary internal friction

現在很多企業，由于組織結構不合理帶來許多困惑與損失。內部信息傳導失靈;企業決策低效甚至錯誤，組織部門設置臃腫，部門職責劃分不清;企業內耗嚴重，所以，調整優化組織結構，削減非增值崗位，降低信息傳播成本、減少溝通成本，能降低人力成本，捉高人力成本率，主要措施是:

Many enterprises nowadays suffer from confusion and losses due to their unreasonable organizational structure. Internal information transmission failure; Inefficient or even erroneous enterprise decision-making, bloated organizational departments, and unclear division of departmental responsibilities; Due to severe internal friction in enterprises, adjusting and optimizing organizational structure, reducing non value-added positions, lowering information dissemination costs, and communication costs can lower labor costs and increase labor cost rates. The main measures are:

(1)一切從企業的戰略角度出發。組織結構以組織的戰略規劃為依據，按照總體戰略統帥單元戰略，業務單元戰略統帥職能戰略原則。

(1) Starting from the strategic perspective of the enterprise. The organizational structure is based on the strategic planning of the organization, following the principles of overall strategic command unit strategy and business unit strategic command functional strategy.

(2)適當擴大管理跨度。如果管理跨度過小，便會出現空閑時間，這是浪費，如果管理跨度過大，那么花在管理的時間便會超出管理人員的正常工作時間，影響工作情緒和工作效率。保持在7-8人，不低于5人的幅度:

(2) Appropriately expand the management span. If the management span is too small, there will be idle time, which is a waste. If the management span is too large, the time spent on management will exceed the normal working time of management personnel, affecting work emotions and efficiency. Maintain a range of 7-8 people, not less than 5 people:

(3)兼任的原則。從人力成本優化的角度來看，可以由上級同時兼任下屬崗位，務必令副職兼任至少一個具體的崗位。

(3) The principle of dual responsibility. From the perspective of optimizing labor costs, it is possible for superiors to concurrently serve in subordinate positions, and it is essential to have deputy positions concurrently serve in at least one specific position.

(4)精簡崗位的設置。可以減少重疊崗位，合并同類崗位，削減非增值崗位。

(4) Simplify the setting of positions. It is possible to reduce overlapping positions, merge similar positions, and reduce non value-added positions.

優化流程，可提高成本利用程度

Optimizing processes can improve cost utilization

如何提高效率、減少浪費、降低成本，將成為許多企業管理的重點，而優化流程則是達到這一管理效果的一個重要手段。流程優化不僅僅指做正確的事，還包括如何正確地做這些事。其有效策略包括:

How to improve efficiency, reduce waste, and lower costs will become the focus of many enterprise management, and optimizing processes is an important means to achieve this management effect. Process optimization not only refers to doing the right things, but also includes how to do them correctly. Its effective strategies include:

(1)清除:對組織內現有流程中非必要非增值活動予以清除，刪除無附加值的步驟。減少不必要崗位，也從正方向降低了人力成本。

(1) Clear: Remove unnecessary and non value-added activities from existing processes within the organization, and remove steps without added value. Reducing unnecessary positions also reduces labor costs in the positive direction.

(2)簡化。清除了非增值的活動后，對其余的流程活動進行簡化，從而降低管理成本，這是對工作內容和處理環節的簡化。

(2) Simplify. After eliminating non value-added activities, simplifying the remaining process activities to reduce management costs is a simplification of work content and processing steps.

(3)整合。包括水平整合和垂直整合。其目的就是使同一個人完成一項完整的工作或讓同一崗位承擔多項工作，減少任務的交接量、流程節點的等待時間，從而大大減少流程運營的差錯機會，達到提升流程效率目的。

(3) Integration. Including horizontal integration and vertical integration. The purpose is to enable the same person to complete a complete task or have the same position undertake multiple tasks, reducing the amount of task handover and waiting time for process nodes, thereby greatly reducing the chances of errors in process operation and achieving the goal of improving process efficiency.

(4)自動化。指在清除、簡化、整合的基礎上，作業流程的自動化，具體上講要用自動化設施代替手工的操作，從而提高整個流程的效率和準確度。

(4) Automation. On the basis of clearing, simplifying, and integrating, it refers to the automation of the work process. Specifically, automation facilities should be used instead of manual operations to improve the efficiency and accuracy of the entire process.

(5)流程的持續優化。需要建立一整套流程的維護和管理系統標準，形成制度。通過適當制度的執行推動流程的執行:

(5) Continuous optimization of processes. It is necessary to establish a set of maintenance and management system standards for the entire process, and establish a system. Drive the execution of processes through the implementation of appropriate systems:

提升和改善員工的工作質量

Enhance and improve the quality of work for employees

好的工作質量決定了企業的勞動生產率，提升和改善員工的工作質量，達到"花一樣的錢，辦不一樣的的事”的績效，才能大限度的降低無效人力成本。如何使工作質量上一個大臺階:

Good work quality determines the labor productivity of enterprises. Improving and enhancing the work quality of employees, achieving the performance of "spending the same money, doing different things", can greatly reduce ineffective labor costs. How to take work quality to the next level:

(1)數量調節。重視人力資源規劃的制訂，根據市場需求，企業戰略及生產率狀況，將現有人力資源，余則分流，卻則補充。

(1) Quantity adjustment. Pay attention to the formulation of human resource planning, and based on market demand, enterprise strategy, and productivity conditions, allocate existing human resources while supplementing them.

(2)合理配置。就是根據企業目標和任務，按照量才錄用，用人所長的原則，對員工進行合理的配置和組合。

(2) Reasonable configuration. It is to allocate and combine employees reasonably based on the company's goals and tasks, according to the principle of talent based recruitment and employing according to their strengths.

(3)教育和培訓。企業要把員工的教育培訓作為一件大事來抓，對培訓工作加強管理要做好以下工作即有全面地計劃和系統安排，建立培訓激勵機制，要加強一線員工的培訓，要對培訓項目加強評估和總結。

(3) Education and training. Enterprises should regard employee education and training as a major task, strengthen management of training work, and do a good job in the following work: comprehensive planning and systematic arrangement, establish training incentive mechanisms, strengthen training for frontline employees, and strengthen evaluation and summary of training projects.

(4)人員激勵。建立有效激勵機制，組織激勵水平越高，員工積極性越高，組織生產力水平越高。

(4) Personnel motivation. Establish an effective incentive mechanism, the higher the level of organizational motivation, the higher the enthusiasm of employees, and the higher the level of organizational productivity.

(5)企業文化建設。加強企業文化建設時調動員工積極性，提高企業效率和競爭力，變人力資源為人力資本的為基本的手段。

(5) Corporate culture construction. When strengthening corporate culture construction, mobilizing employee enthusiasm, improving enterprise efficiency and competitiveness, and transforming human resources into human capital are the basic means.

有效降低離職率，實現降低人力成本的目

Effectively reducing the turnover rate and achieving the goal of reducing labor costs

加強員工離職率的管理勢在必行。企業不止應考慮如何降低離職率，更應著重于為員工提供發展平臺和上升空間。

It is imperative to strengthen the management of employee turnover rate. Enterprises should not only consider how to reduce turnover rates, but also focus on providing employees with a development platform and room for growth.

(1)了解員工離職理由及由此產生的組織效率缺失。

(1) Understand the reasons for employee turnover and the resulting lack of organizational efficiency.

(2)降低招聘時成本，堅持效率優先的原則，適時地實行內部招聘。

(2) Reduce recruitment costs, adhere to the principle of prioritizing efficiency, and implement internal recruitment in a timely manner.

(3)降低管理過程成本。有效地管理可以使員工的自身價值得到提升，使員工有歸屬感，激發員工的積極性，是留住人才的重要手段:

(3) Reduce management process costs. Effective management can enhance the self-worth of employees, give them a sense of belonging, stimulate their enthusiasm, and is an important means of retaining talent:

提升績效

Improving performance

成本與績效兩者之間有著極為密切內在聯系。提升績效是降低人力成本的有效法寶之一。如何提升績效，使績效考核走出“走過場”和“流于形式”的怪圈。解決關鍵要遵循八大要素

There is a very close internal connection between cost and performance. Improving performance is one of the effective ways to reduce labor costs. How to improve performance and break free from the cycle of "going through the motions" and "becoming mere formality" in performance evaluation. The key to solving the problem lies in following eight key elements

(1)歸納考核項目(2)列出計算方式(3)界定項目內涵(4)確定項目目標(5)權重項目分配(6)制定評分規則(7)定位數據來源(8)區分考核周期

(1) Summarize assessment items (2) List calculation methods (3) Define project connotation (4) Determine project objectives (5) Assign weight items (6) Develop scoring rules (7) Identify data sources (8) Distinguish assessment cycles

制定合理有效薪酬制度

Develop a reasonable and effective salary system

在人力資源管理中，薪酬體系具有不可替代的激勵和導向作用，是調動人力資源有力的杠桿。一個平衡性的薪酬設計方案必須兼顧兩個方面:確保薪酬能夠吸引、激勵和保留員工;保持組織在市場上有競爭性的成本結構。一個合理的薪酬設計是降低人力成本的又一有效手段。薪酬設計必須遵循的六大原則:

In human resource management, the salary system plays an irreplaceable role in motivating and guiding, and is a powerful lever for mobilizing human resources. A balanced compensation design plan must consider two aspects: ensuring that the compensation can attract, motivate, and retain employees; Maintain a competitive cost structure for the organization in the market. A reasonable salary design is another effective means to reduce labor costs. The six principles that salary design must follow:

(1)戰略導向原則。

(1) The principle of strategic orientation.

(2)經濟性原則。

(2) Economic principle.

(3)體現員工價值的原則。

(3) The principle of reflecting employee value.

(4)激勵作用原則。

(4) Principle of motivational effect.

(5)相對公平的原則。

(5) The principle of relative fairness.

(6)外部競爭性的原則。

(6) The principle of external competitiveness.

(7)綜合考慮因素的原則。

(7) The principle of considering factors comprehensively.

建立員工素質模型

Establish an employee quality model

通過建立員工素質模型，使員工的素質與其崗位相匹配，提高工作效率，降低人力成本。員工的素質構成包括動機、品質、自我認識、角色定位于價值觀、知識和技能，這五項因素。被挖掘的深度不同，員工的素質利用程度就不同，工作績效的開發也就不同，人力成本的利用率也就不同。

By establishing an employee quality model, the quality of employees can be matched with their positions, improving work efficiency and reducing labor costs. The quality composition of employees includes five factors: motivation, quality, self-awareness, role positioning in values, knowledge, and skills. The depth of exploration varies, the degree of utilization of employee quality varies, the development of work performance also varies, and the utilization rate of labor costs also varies.

(1)員工素質與績效的關系。員工的素質影響行為，行為直接影響績效目標的完成，在企業人力成本付出相對不變的情況下，績效目標的完成情況，會影響人力成本的有效率。

(1) The relationship between employee quality and performance. The quality of employees affects their behavior, which directly affects the achievement of performance goals. In the case of relatively unchanged human resource costs, the completion of performance goals will affect the efficiency of human resource costs.

(2)建立素質模型的步驟。素質模型就是為了完成某項工作，達成某一績效目標，要求任職者具備的一系列不同素質要素的組合。員工的素質模型的建立，應遵循以下程序;定義績效標準、選取分析樣本、獲取有關能力素質的數據資料、建立能力素質模型、完善能力素質模型。

(2) Steps to establish a competency model. The competency model is a combination of a series of different competency elements that employees are required to possess in order to complete a certain task and achieve a certain performance goal. The establishment of an employee's quality model should follow the following procedures:; Define performance standards, select analysis samples, obtain data on competency, establish competency models, and improve competency models.