企业人工成本,是指企业在生产经营过程中,以直接或间接的方式支付给劳动者的全部费用,是企业总成本的一部分。企业要获得较高经济效益,一方面要增加经济收入,另一方面则要控制生产经营成本。而在企业生产经营成本中人工成本所占的比重较大,其对企业经济效益的影响也比较大,所以对企业人工成本的控制是企业总成本控制的重要一环。对企业人工成本内容的新思考从企业人工成本实际性支付的情况看,笔者认为主要包括显性化人工成本和隐性化人工成本。显性化人工成本主要是指能从企业财务核算中直接反映出来的部分,包括职 Enterprise labor costs, refers to the production and operation of enterprises in the process, directly or indirectly paid to the workers all the costs, is part of the total cost of the enterprise. Enterprises to obtain higher economic efficiency, on the one hand to increase economic income, on the other hand, we must control the cost of production and operation. However, the proportion of labor cost in the cost of production and operation of the enterprise is relatively large, and its impact on the economic benefits of the enterprise is relatively large. Therefore, controlling the labor cost of the enterprise is an important part of the total cost control of the enterprise. New Considerations on the Content of Labor Costs of Enterprises From the actual situation of the labor costs of enterprises, the author believes that it mainly includes the explicit labor costs and the implicit labor costs. Explicit labor costs mainly refers to the part reflected directly from the enterprise financial accounting, including the job