劳动力成本的提高对制造业财务业绩的影响研究毕业论文.doc

毕业论文 （20_ _届） 劳动力成本的提高对制造业财务业绩的影响研究 摘 要 劳动力成本对于一个制造企业的总成本来说占据着举足轻重的地位。对于现代制造业的发展来说，劳动力成本的上升能直接影响到市场上产品的价格和企业对产品的策略。与国际相比，中国廉价的劳动力一直是中国企业竞争的一个优势，但是廉价劳动力并不是一个长期的优势，随着劳动力成本的增加，会给企业财务业绩上带来一系列的问题。人们总是存在一个误区，认为劳动力成本的上升对于制造业来说必定会造成企业利润下降等一系列的问题，但是事实并非如此，一个社会的经济发展光凭企业的低成本劳动力是不够的，如果社会上的大众群体消费能力下滑，那么企业的销售量也很难上去，劳动者工资低必会导致劳动效率低下，这些都会对制造业带来不利的影响。随着社会经济的发展，人民生产总值的提高，劳动力成本的上升是一个必然的结果。劳动力成本上升期初对企业财务业绩必然会带来一定的影响，但是只要企业能够及时调整、处理得当，开发新技术产品或新的生产技术等等，做好对策工作，劳动力成本的上升不会使企业财务业绩发生太大的影响，即使有影响，也可以在未来的发展中被克服。 关键词：劳动力；劳动成本；制造业；财务业绩Abstract Labor costs for a total cost for manufacturing companies occupy a pivotal position. Regarding the modern Manufacturing firms development, in the cost of labor rise immediate influence market the product price and the enterprise regarding the product strategy. Internationally, the Chinese inexpensive labor force has been a Chinese Enterprises superiority, but works the low cost is not a long-term superiority, it will bring a series of vicious circle. The beforehand people always have an erroneous zone, thought that the cost of labor the rise will create the profit of enterprise drop surely regarding the manufacturing industry and so on a series of questions, but the fact will be not true, societys economic development light will have enterprises manufacture is insufficient, if in societys populace community power of consumption will not be able to follow, then enterprises sales volume will be very also difficult, Workers low wages and labor productivity will lead to low, These will adversely affect the manufacturing sector. As social and economic development and peoples gross domestic product increased,The rise in labor costs is an inevitable trend. Rising labor costs at the beginning of the enterprises financial performance is bound to bring some influence.But as long as companies can promptly adjust, Development of new technology products or new production techniques, measures of work to do, The rise in labor costs does not make business happen too mu