人力成本就是取得和开发、管理人力资源而产生的费用支出，包括人力资源取得成本、使用成本、开发成本和离职成本。由于人力资源是企业不可缺少的因素之一，人力成本的产生使也不可避免。但人力成本区别于固定成本的是，人力成本是浮动的、不固定的，甚至有些人力成本的产生是隐藏的。诸如，新员工的招聘费用、老员工离职所造成的隐性损失……在人力成本中还包含着一些无效成本。所谓无效成本，就是不能为产品或服务增值的人力成本。

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.

通俗地讲，就是组织花了这个钱，它不会提高产量，也不会提高企业的服务质量，至少，它不会很直接地为产品增值。包括不需要的职能、工作或程序而用到的人员;需要但工作量不饱和的宫余人员或时间;成本投入与绩效产生比较低的人员;遣散费用、招聘费用和工伤费用等等。管控人力成本不等于简单地减少人力成本，就是要降低人力成本在总成本中的比重，成本的控制不是在员工的工资、福利上下工夫，而是如何更好的在人力资源各个环节作到有效管控，实现人力资源的实效开发和有效激励。大限度的降低无效成本，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开发、管理人力资源而产生的费用支出，包括人力资源取得成本、使用成本、开发成本和离职成本。由于人力资源是企业不可缺少的因素之一，人力成本的产生使也不可避免。但人力成本区别于固定成本的是，人力成本是浮动的、不固定的，甚至有些人力成本的产生是隐藏的。诸如，新员工的招聘费用、老员工离职所造成的隐性损失……在人力成本中还包含着一些无效成本。所谓无效成本，就是不能为产品或服务增值的人力成本。

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.

通俗地讲，就是组织花了这个钱，它不会提高产量，也不会提高企业的服务质量，至少，它不会很直接地为产品增值。包括不需要的职能、工作或程序而用到的人员;需要但工作量不饱和的宫余人员或时间;成本投入与绩效产生比较低的人员;遣散费用、招聘费用和工伤费用等等。管控人力成本不等于简单地减少人力成本，就是要降低人力成本在总成本中的比重，成本的控制不是在员工的工资、福利上下工夫，而是如何更好的在人力资源各个环节作到有效管控，实现人力资源的实效开发和有效激励。大限度的降低无效成本，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?

调整优化组织结构，减少不必要的内耗

Adjusting and optimizing organizational structure to reduce unnecessary internal friction

现在很多企业，由于组织结构不合理带来许多困惑与损失。内部信息传导失灵;企业决策低效甚至错误，组织部门设置臃肿，部门职责划分不清;企业内耗严重，所以，调整优化组织结构，削减非增值岗位，降低信息传播成本、减少沟通成本，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)一切从企业的战略角度出发。组织结构以组织的战略规划为依据，按照总体战略统帅单元战略，业务单元战略统帅职能战略原则。

(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)适当扩大管理跨度。如果管理跨度过小，便会出现空闲时间，这是浪费，如果管理跨度过大，那么花在管理的时间便会超出管理人员的正常工作时间，影响工作情绪和工作效率。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)兼任的原则。从人力成本优化的角度来看，可以由上级同时兼任下属岗位，务必令副职兼任至少一个具体的岗位。

(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)精简岗位的设置。可以减少重叠岗位，合并同类岗位，削减非增值岗位。

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

优化流程，可提高成本利用程度

Optimizing processes can improve cost utilization

如何提高效率、减少浪费、降低成本，将成为许多企业管理的重点，而优化流程则是达到这一管理效果的一个重要手段。流程优化不仅仅指做正确的事，还包括如何正确地做这些事。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:对组织内现有流程中非必要非增值活动予以清除，删除无附加值的步骤。减少不必要岗位，也从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)简化。清除了非增值的活动后，对其余的流程活动进行简化，从而降低管理成本，这是对工作内容和处理环节的简化。

(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。其目的就是使同一个人完成一项完整的工作或让同一岗位承担多项工作，减少任务的交接量、流程节点的等待时间，从而大大减少流程运营的差错机会，达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)自动化。指在清除、简化、整合的基础上，作业流程的自动化，具体上讲要用自动化设施代替手工的操作，从而提高整个流程的效率和准确度。

(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)流程的持续优化。需要建立一整套流程的维护和管理系统标准，形成制度。通过适当制度的执行推动流程的执行:

(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:

提升和改善员工的工作质量

Enhance and improve the quality of work for employees

好的工作质量决定了企业的劳动生产率，提升和改善员工的工作质量，达到"花一样的钱，办不一样的的事”的绩效，才能大限度的降低无效人力成本。如何使工作质量上一个大台阶:

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)数量调节。重视人力资源规划的制订，根据市场需求，企业战略及生产率状况，将现有人力资源，余则分流，却则补充。

(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。就是根据企业目标和任务，按照量才录用，用人所长的原则，对员工进行合理的配置和组合。

(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)教育和培训。企业要把员工的教育培训作为一件大事来抓，对培训工作加强管理要做好以下工作即有全面地计划和系统安排，建立培训激励机制，要加强一线员工的培训，要对培训项目加强评估和总结。

(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)人员激励。建立有效激励机制，组织激励水平越高，员工积极性越高，组织生产力水平越高。

(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)企业文化建设。加强企业文化建设时调动员工积极性，提高企业效率和竞争力，变人力资源为人力资本的为基本的手段。

(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.

有效降低离职率，实现降低人力成本的目

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

加强员工离职率的管理势在必行。企业不止应考虑如何降低离职率，更应着重于为员工提供发展平台和上升空间。

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)了解员工离职理由及由此产生的组织效率缺失。

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

(2)降低招聘时成本，坚持效率优先的原则，适时地实行内部招聘。

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

(3)降低管理过程成本。有效地管理可以使员工的自身价值得到提升，使员工有归属感，激发员工的积极性，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:

提升绩效

Improving performance

成本与绩效两者之间有着极为密切内在联系。提升绩效是降低人力成本的有效法宝之一。如何提升绩效，使绩效考核走出“走过场”和“流于形式”的怪圈。解决关键要遵循八大要素

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)归纳考核项目(2)列出计算方式(3)界定项目内涵(4)确定项目目标(5)权重项目分配(6)制定评分规则(7)定位数据来源(8)区分考核周期

(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

在人力资源管理中，薪酬体系具有不可替代的激励和导向作用，是调动人力资源有力的杠杆。一个平衡性的薪酬设计方案必须兼顾两个方面:确保薪酬能够吸引、激励和保留员工;保持组织在市场上有竞争性的成本结构。一个合理的薪酬设计是降低人力成本的又一有效手段。薪酬设计必须遵循的六大原则:

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)战略导向原则。

(1) The principle of strategic orientation.

(2)经济性原则。

(2) Economic principle.

(3)体现员工价值的原则。

(3) The principle of reflecting employee value.

(4)激励作用原则。

(4) Principle of motivational effect.

(5)相对公平的原则。

(5) The principle of relative fairness.

(6)外部竞争性的原则。

(6) The principle of external competitiveness.

(7)综合考虑因素的原则。

(7) The principle of considering factors comprehensively.

建立员工素质模型

Establish an employee quality model

通过建立员工素质模型，使员工的素质与其岗位相匹配，提高工作效率，降低人力成本。员工的素质构成包括动机、品质、自我认识、角色定位于价值观、知识和技能，这五项因素。被挖掘的深度不同，员工的素质利用程度就不同，工作绩效的开发也就不同，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)员工素质与绩效的关系。员工的素质影响行为，行为直接影响绩效目标的完成，在企业人力成本付出相对不变的情况下，绩效目标的完成情况，会影响人力成本的有效率。

(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)建立素质模型的步骤。素质模型就是为了完成某项工作，达成某一绩效目标，要求任职者具备的一系列不同素质要素的组合。员工的素质模型的建立，应遵循以下程序;定义绩效标准、选取分析样本、获取有关能力素质的数据资料、建立能力素质模型、完善能力素质模型。

(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.