在(zai)市場(chang)經濟中，企業(ye)要(yao)(yao)面對兩個市場(chang)的(de)(de)競(jing)(jing)爭(zheng)(zheng)(zheng)，一個是商(shang)品市場(chang)的(de)(de)競(jing)(jing)爭(zheng)(zheng)(zheng)，人工(gong)成(cheng)(cheng)本既不能(neng)太(tai)高(gao)(gao)，高(gao)(gao)了就(jiu)難(nan)以在(zai)爭(zheng)(zheng)(zheng)奪市場(chang)份額中憑(ping)借(jie)價(jia)格優(you)勢取勝。另一個是勞(lao)動(dong)力要(yao)(yao)素，市場(chang)的(de)(de)競(jing)(jing)爭(zheng)(zheng)(zheng)，人工(gong)成(cheng)(cheng)本也(ye)不能(neng)太(tai)低，低了就(jiu)難(nan)以在(zai)人才競(jing)(jing)爭(zheng)(zheng)(zheng)中憑(ping)借(jie)工(gong)資優(you)勢取勝。因此企業(ye)采取的(de)(de)人工(gong)成(cheng)(cheng)本戰略應該是*人工(gong)成(cheng)(cheng)本，也(ye)就(jiu)是人均(jun)人工(gong)成(cheng)(cheng)本至(zhi)少(shao)要(yao)(yao)等(deng)于并爭(zheng)(zheng)(zheng)取略高(gao)(gao)于同行業(ye)的(de)(de)平均(jun)水(shui)平。而相對人工(gong)成(cheng)(cheng)本至(zhi)少(shao)要(yao)(yao)等(deng)于并力爭(zheng)(zheng)(zheng)盡可(ke)能(neng)低于同行業(ye)的(de)(de)平均(jun)水(shui)平。
那如何來判定(ding)人(ren)工(gong)(gong)(gong)成(cheng)(cheng)本(ben)(ben)(ben)(ben)的高(gao)(gao)低(di)(di)呢？這里有兩個(ge)(ge)人(ren)力(li)資源指(zhi)標(biao)，也是(shi)(shi)老板最關心(xin)的人(ren)力(li)資源指(zhi)標(biao)。一個(ge)(ge)是(shi)(shi)人(ren)事費用率(lv)(lv)指(zhi)標(biao)，是(shi)(shi)人(ren)工(gong)(gong)(gong)成(cheng)(cheng)本(ben)(ben)(ben)(ben)總(zong)額除(chu)以(yi)營(ying)業(ye)收(shou)入(ru)總(zong)額得(de)出(chu)(chu)的比(bi)率(lv)(lv)，直接與營(ying)業(ye)收(shou)入(ru)掛鉤。人(ren)事費用率(lv)(lv)越(yue)(yue)(yue)低(di)(di)，表示一個(ge)(ge)單位的人(ren)工(gong)(gong)(gong)成(cheng)(cheng)本(ben)(ben)(ben)(ben)實現的營(ying)業(ye)收(shou)入(ru)越(yue)(yue)(yue)高(gao)(gao)，所以(yi)人(ren)事費用率(lv)(lv)越(yue)(yue)(yue)低(di)(di)，相(xiang)對人(ren)工(gong)(gong)(gong)成(cheng)(cheng)本(ben)(ben)(ben)(ben)就(jiu)越(yue)(yue)(yue)低(di)(di)。第二個(ge)(ge)是(shi)(shi)人(ren)工(gong)(gong)(gong)成(cheng)(cheng)本(ben)(ben)(ben)(ben)利(li)潤(run)率(lv)(lv)指(zhi)標(biao)，是(shi)(shi)利(li)潤(run)總(zong)額除(chu)以(yi)人(ren)工(gong)(gong)(gong)成(cheng)(cheng)本(ben)(ben)(ben)(ben)得(de)出(chu)(chu)的比(bi)率(lv)(lv)，直接與利(li)潤(run)總(zong)額掛鉤。人(ren)工(gong)(gong)(gong)成(cheng)(cheng)本(ben)(ben)(ben)(ben)利(li)潤(run)率(lv)(lv)越(yue)(yue)(yue)高(gao)(gao)，表明一個(ge)(ge)單位人(ren)工(gong)(gong)(gong)成(cheng)(cheng)本(ben)(ben)(ben)(ben)取得(de)的利(li)潤(run)越(yue)(yue)(yue)高(gao)(gao)，所以(yi)人(ren)工(gong)(gong)(gong)成(cheng)(cheng)本(ben)(ben)(ben)(ben)利(li)潤(run)率(lv)(lv)越(yue)(yue)(yue)高(gao)(gao)，相(xiang)對人(ren)工(gong)(gong)(gong)成(cheng)(cheng)本(ben)(ben)(ben)(ben)越(yue)(yue)(yue)低(di)(di)，這兩個(ge)(ge)指(zhi)標(biao)都(dou)能反(fan)映相(xiang)對人(ren)工(gong)(gong)(gong)成(cheng)(cheng)本(ben)(ben)(ben)(ben)的一個(ge)(ge)高(gao)(gao)低(di)(di)情況。
作為(wei)企業，我(wo)們選取(qu)哪個指(zhi)標(biao)(biao)呢(ni)？這里給(gei)個原則(ze)，如(ru)果是(shi)(shi)屬(shu)于高效益或者(zhe)是(shi)(shi)商業類的(de)(de)企業。選取(qu)人工成本利(li)潤率(lv)指(zhi)標(biao)(biao)，如(ru)果屬(shu)于低效益，也就(jiu)是(shi)(shi)公益類的(de)(de)企業，選取(qu)人事費(fei)用率(lv)指(zhi)標(biao)(biao)好(hao)了。
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