摘  要：在经济日益发展的时代，装饰行业不断崛起。随着装饰行业市场化程度的增大，企业间的竞争也逐渐由原本的只存在的产品质量竞争，转移到了现在的价格的竞争。这就凸显出了建筑装饰行业的对成本问题的关注。在企业管理中，成本控制是一项大工程，它关系到企业的发展状况与盈利状况。而建筑装饰企业成本中的人工成本是企业成本中的一大主项。本文主要介绍人工成本控制在装饰企业的重要作用。然后阐述了企业运用的人工成本控制方法，提出成本控制方法实施应该注意的要点和不足。传统的人工成本控制方法已经难以跟上经济快速增长下企业发展的节奏，要满足如今装饰工程企业成本管理的发展要求，就必须要改善人工成本控制的方式，才能使它在竞争当中百战不殆。57386

毕业论文关 键 词：建筑装修企业；人工成本；控制

Abstract：In the rapid economic development of era,decoration industry continues to rise. With the increasing of decoration industry's marketization degree, the competition between enterprises are shift from the originally competition of product quality to the competition of price. It highlights that the architectural decoration industry focuses on the cost issues. In the enterprise management, control of cost is a large project which is closely related to its development and profitability. And the labor costs in building decoration enterprise cost is a large issue in the enterprise cost. This paper mainly introduces the significant role of artificial cost control in the decoration enterprise. Then elaborates the methods that enterprise uses to control the cost , putting forward the gists and inadequacies should pay attention to while carrying out the methods. Traditional artificial cost control methods have been difficult to keep up with the rhythm of the enterprise development under the rapid economic growth.To meet the development of decoration engineering enterprise cost management requirements nowadays, only to improve the way of artificial cost control can we make it in an invincible position in the competition.

Keyword:  decoration industry,  labor cost,  control

目   录

1  引言 4

2  人工成本理论概述 4

2.1　人工成本的含义与功能 4

2.2  人工成本的内容 5

2.3  装修工程行业人工成本的控制方法 6

2.4  公司简介 7

3  徐州鼎盛公司人工成本控制现状 7

3.1  徐州鼎盛公司人工成本投入水平 7

3.2  徐州鼎盛公司人工成本现状总结 9

4  徐州鼎盛公司人工成本上涨原因分析 9

4.1  装饰市场劳动力不足 9

4.2  对报酬的要求的难以平衡 10

4.3  建筑装饰业环境的影响 10

5  徐州鼎盛公司人工成本控制中存在的问题 10

5.1  人工成本粗放管理的问题 10

5.2  人工成本竞争意识不强 11

5.3  劳动人员素质不统一且流动性大 11

5.4  用工方形式的多样性增加了管理难度 11

5.5  徐州鼎盛公司存在不规范管理和使用现象