在市(shi)(shi)場(chang)經濟(ji)中，企(qi)業(ye)要面(mian)對兩(liang)個(ge)市(shi)(shi)場(chang)的(de)(de)競(jing)(jing)爭(zheng)(zheng)(zheng)，一(yi)個(ge)是(shi)商品(pin)市(shi)(shi)場(chang)的(de)(de)競(jing)(jing)爭(zheng)(zheng)(zheng)，人工(gong)(gong)(gong)成(cheng)(cheng)本(ben)既不(bu)能(neng)太(tai)高(gao)，高(gao)了就難(nan)(nan)以在爭(zheng)(zheng)(zheng)奪市(shi)(shi)場(chang)份額中憑借(jie)價格(ge)優(you)(you)勢取(qu)勝。另一(yi)個(ge)是(shi)勞動力(li)要素(su)，市(shi)(shi)場(chang)的(de)(de)競(jing)(jing)爭(zheng)(zheng)(zheng)，人工(gong)(gong)(gong)成(cheng)(cheng)本(ben)也不(bu)能(neng)太(tai)低(di)，低(di)了就難(nan)(nan)以在人才(cai)競(jing)(jing)爭(zheng)(zheng)(zheng)中憑借(jie)工(gong)(gong)(gong)資(zi)優(you)(you)勢取(qu)勝。因(yin)此企(qi)業(ye)采取(qu)的(de)(de)人工(gong)(gong)(gong)成(cheng)(cheng)本(ben)戰略應該(gai)是(shi)*人工(gong)(gong)(gong)成(cheng)(cheng)本(ben)，也就是(shi)人均(jun)人工(gong)(gong)(gong)成(cheng)(cheng)本(ben)至少要等(deng)于并(bing)爭(zheng)(zheng)(zheng)取(qu)略高(gao)于同行業(ye)的(de)(de)平(ping)均(jun)水平(ping)。而相對人工(gong)(gong)(gong)成(cheng)(cheng)本(ben)至少要等(deng)于并(bing)力(li)爭(zheng)(zheng)(zheng)盡可能(neng)低(di)于同行業(ye)的(de)(de)平(ping)均(jun)水平(ping)。
那如何來判(pan)定人(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)(cheng)(cheng)本(ben)的(de)(de)(de)高低(di)(di)呢？這里(li)有兩個(ge)人(ren)(ren)(ren)(ren)力(li)資(zi)(zi)源指(zhi)標(biao)，也是(shi)老板(ban)最(zui)關心的(de)(de)(de)人(ren)(ren)(ren)(ren)力(li)資(zi)(zi)源指(zhi)標(biao)。一個(ge)是(shi)人(ren)(ren)(ren)(ren)事費用(yong)率(lv)指(zhi)標(biao)，是(shi)人(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)(cheng)(cheng)本(ben)總(zong)額除以(yi)營業收入(ru)總(zong)額得(de)出的(de)(de)(de)比(bi)率(lv)，直接與營業收入(ru)掛(gua)鉤。人(ren)(ren)(ren)(ren)事費用(yong)率(lv)越(yue)(yue)(yue)(yue)低(di)(di)，表(biao)示一個(ge)單(dan)(dan)位(wei)的(de)(de)(de)人(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)(cheng)(cheng)本(ben)實現(xian)的(de)(de)(de)營業收入(ru)越(yue)(yue)(yue)(yue)高，所以(yi)人(ren)(ren)(ren)(ren)事費用(yong)率(lv)越(yue)(yue)(yue)(yue)低(di)(di)，相(xiang)對人(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)(cheng)(cheng)本(ben)就越(yue)(yue)(yue)(yue)低(di)(di)。第(di)二個(ge)是(shi)人(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)(cheng)(cheng)本(ben)利潤(run)率(lv)指(zhi)標(biao)，是(shi)利潤(run)總(zong)額除以(yi)人(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)(cheng)(cheng)本(ben)得(de)出的(de)(de)(de)比(bi)率(lv)，直接與利潤(run)總(zong)額掛(gua)鉤。人(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)(cheng)(cheng)本(ben)利潤(run)率(lv)越(yue)(yue)(yue)(yue)高，表(biao)明一個(ge)單(dan)(dan)位(wei)人(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)(cheng)(cheng)本(ben)取得(de)的(de)(de)(de)利潤(run)越(yue)(yue)(yue)(yue)高，所以(yi)人(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)(cheng)(cheng)本(ben)利潤(run)率(lv)越(yue)(yue)(yue)(yue)高，相(xiang)對人(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)(cheng)(cheng)本(ben)越(yue)(yue)(yue)(yue)低(di)(di)，這兩個(ge)指(zhi)標(biao)都能反映(ying)相(xiang)對人(ren)(ren)(ren)(ren)工(gong)(gong)成(cheng)(cheng)(cheng)本(ben)的(de)(de)(de)一個(ge)高低(di)(di)情(qing)況(kuang)。
作(zuo)為(wei)企業(ye)(ye)，我(wo)們選(xuan)取(qu)哪(na)個指標(biao)呢？這里給個原(yuan)則，如果是(shi)屬于高效益(yi)(yi)或者是(shi)商業(ye)(ye)類(lei)(lei)的企業(ye)(ye)。選(xuan)取(qu)人(ren)工成本(ben)利潤(run)率指標(biao)，如果屬于低效益(yi)(yi)，也就是(shi)公益(yi)(yi)類(lei)(lei)的企業(ye)(ye)，選(xuan)取(qu)人(ren)事(shi)費用率指標(biao)好了。
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