摘要：随着市场经济体制和现代企业制度的建立以及新会议制度的推行, 受计划经济影响，界定不明晰的企业人工成本范围得到了合理的界定, 不健全的人工成本列支制度也进行了重新规范, 企业的人工成本管控进入了新的阶段。人工成本管控成为企业管理尤其是国有大中型企业管理中的一项重要内容, 它关系到企业的经营效益、成本核算等多个涉及企业命脉的问题, 因此人工成本管控在企业占有举足轻重的地位。本课题分析国有大中型企业人工成本管控的现状，针对现有的情况提出合理的建议和措施，更加完善的构建起国有大中型企业人工成本管控研究。

关键词： 国有大中型企业   人工成本   管控

Abstract:  Along with the market economy system and modern enterprise system is set up and a new meeting system carry out, suffer planned economy effect, the vague definition of the enterprise artificial cost range obtained by the reasonable definition, not the perfect artificial expenses system have also carried out new standard, enterprise artificial cost control into a new stage. The artificial cost control has become a business management especially state-owned large and medium-sized enterprise management is an important content, its relationship to the enterprise's operating efficiency, cost accounting, involving the lifeblood of business problems, so the artificial cost control in the enterprise occupies the position of play a decisive role. The subject of state-owned large and medium-sized enterprise artificial cost control present situation, in view of the existing situation and put forward reasonable suggestions and measures, more perfect construction of state-owned large and medium-sized enterprise artificial cost control research.

Keywords: State-owned large and medium-sized enterprise ; artificial cost; control

　　随着我国加入WTO，中国的企业开始直接面对众多国际化的企业，竞争日趋激烈。中国的企业要想在这种激烈的竞争中生存和发展，就必须要加强企业的人工成本管理，强调现代人工成本控制的观念。所以，我认为对人工成本控制的研究是企业发展战略中迫在眉睫的任务。企业管理者要及时转变过去的观念，结合企业的实际情况，查找存在的问题，寻求人工成本控制最佳的途径，使人工成本在企业产品的整个循环寿命周期得到有效的控制，从而使企业的经济效益得到提高。