
【精品文档】157关于人力资源管理专业HR成本管理有关的外文文献翻译成品:战略视角下的人力资源成本管理框架(中英文双语对照).docx
15页此文档是毕业设计外文翻译成品( 含英文原文+中文翻译),无需调整复杂的格式!下载之后直接可用,方便快捷!本文价格不贵,也就几十块钱!一辈子也就一次的事!外文标题:The Framwork of Human Resource Cost Management from the Perspective of Strategy外文作者:Bo LV文献出处: IEEE International Conference on Information Management and Engineering,2018 (如觉得年份太老,可改为近2年,毕竟很多毕业生都这样做)英文2637单词,16605字符(字符就是印刷符),中文3856汉字The Framework of Human Resource Cost Management from the Perspective of StrategyAbstract—with the development of the economy, the talented people are increasingly important and the Human Resource Cost Management receives more attention. The successful human resource cost control measures lies on the goodness of fit between the control measures and the operating function, especially with the strategy. This article will put the Human Resource Cost Management in the perspective of the strategy, discuss the practical measures to control cost and hope to lay the foundation for the long-term talented advantage.Keywords-Human Resource Cost; strategy perspective; cost driven factor; framework of the cost managementI. INTRODUCTIONNowadays the fierce financial crisis has advanced challenge for saving cost of the enterprises. With the change in the main source of economic growth, the promotion of the industrial structure and the implement of the New Law of The People’s Republic of China on Employment Contract, Human Resource Cost are gradually higher than ever in our country. In all of the costs of the enterprise, Human Resource Cost is increasingly becoming the critical cost during the daily operation. How to control the Human Resource Cost and meanwhile satisfy the needs and the development of the enterprise to the utmost extent, which is the dilemma facing the human resource managers.From the relevant theory and the practice of the human resource management, the experts and managers in our country have explored some available ways to carry through the Human Resource Cost Management and save a lot of money. But most of the research focuses on the micro level, such as the composition, the calculation and the accounting computation of Human Resource Cost; all these are limited to the tactics of the Human Resource Cost and seldom involve the strategy of the Human Resource Cost. So this article will pay more attention to the framework system and practical measures of the Human Resource Cost in the perspective of the strategy and will have some inspiration for the current Human Resource Cost management of our enterprises.II.THE RELATIONSHIP BETWEEN HUMAN RESOURCE COST MANAGEMENT AND THE STRATEGYWhen the traditional Human Resource Cost Management is combined with the strategy, we call it Strategic Cost Management. This management mode takes the costs as the strategic factors, introducing the strategic theory to realize the functional spread of the traditional cost management. By the direction of the Strategic Cost Management, managers will match the control measures of the Human Resource Cost with the function strategies of the enterprise, and further more support the overall strategy. Strategy determines the core abilities of the enterprise, while the implement of the strategy and the cultivation of the core abilities both need all of the resource of the enterprise to support, such as labor, material, capital, information, etc. The foundation of realizing the strategies comes down to the fact that how to distribute and make use of the resource of the enterprise reasonably and how to make excellent configuration of the resource effectively. Strategic Cost Management is one of the points connected the strategy with the tactics, and can organize and distribute the suitable resource to the suitable situation (Fig. 1).In order to gain the expected effect of Strategic Cost Management, enterprise should introduce the control measures suited with the strategy and the core ability. The choice of the control measures of the human resource cost is the transition signal of the strategy, which will lead the behaviors of the employee effectively and gain the core competition. Strategic Cost Management will break the traditional thinking pattern: do things correctly, and establish the new thinking model: do right things. Strategic Cost Management will have a comprehensive analysis to the cost results and the cost behaviors, which will help the enterprise to find the long-term competitive advantage.III.THE FRAMEWORK OF THE STRATEGIC HUMAN RESOURCE COST MANAGEMENTThe strategy experts Shank and Govindarejin pointed out in the book New tools to create competitive advantage: Strategic Cost Management that Strategic Cost Management is made up of three parts: strategy orientation, the analysis of the value chain and the cost driven factors. Strategic Cost Management is the important part of the total strategy, this article use the above strategic framework and explore the framework and the content of the Strategic Cost Management.A.Strategy Orientation and the Cost Control of t。












