人工成本投入产出综合评价与影响因素实证分析——以浙江上市公司为例  

作　　者：李明伟[1] 

机构地区：[1]浙江工业大学之江学院,浙江杭州310024

出　　处：《现代物业（中旬刊）》2010年第9期36-39,74,共5页Modern Property Management

基　　金：浙江省社会科学界联合会年度课题"浙江民营企业人工成本投入产出现状分析与对策研究"(批准号:08N15);浙江省劳动和社会保障厅课题"企业人工成本投入产出研究"

摘　　要：本文以人工成本投入产出指标为基础,运用层次分析法原理计算人工成本投入产出系数R,并对其进行综合评价,同时结合浙江民营上市公司有关人工成本投入产出水平的大量财务和非财务数据资料,建立回归模型进行多元回归分析,实证研究结果显示:财务效益、公司规模、固定资产净值率、职工培训费用等因素与人工成本投入产出水平正相关,行业性质与人工成本投入产出水平负相关。最后,文章为民营上市公司人工成本管理和决策提供指导性建议和对策。Based on the theory of input-output labor cost index system, the article evaluated the labor cost input-output of Zhejiang private listed corporation using coefficient R. with AHP principle. And combined with the substantial financial and non- financial data of labor costs of Zhejiang private listed companies, the research framed regression model and established multiple regression analysis. The results showed that the financial earnings, firm size, net rate of fixed assets, staff training cost, and some other factors have posfive correlation on the labor costs of input and output level, but the nature of the industry has negative correlation on it. In the end, the paper gave Zhejiang private listed companies some advices on labor costs management and making-decision.

关 键 词：民营上市公司 人工成本 投入产出系数 综合评价 影响因素 

分 类 号：F224[经济管理—国民经济] F276.6F275