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论文编号：	12165
作者编号：	2320180620
上传时间：	2020/12/14 14:38:44
中文题目：	TSL集团薪酬成本管控研究
英文题目：	A Research on C&B Cost Control in TSL Group
指导老师：	吕峰
中文关键字：	集团；薪酬成本；管控
英文关键字：	Enterprise group；compensation and benefits cost；management and control
中文摘要：	改革开放以来，我国经济得到迅速发展，这个过程中涌现出大量企业，企业从最开始的小公司不断发展壮大的同时，会成立单独的子公司或兼并收购其他公司，来实现多元化经营，也就是所谓的企业集团。由于企业集团控制的子公司数量较多，其资产规模、人员规模也往往较大、市场竞争力较强，在国民经济发展中发挥着重要的作用。企业集团内部母公司如何对子公司进行管理，发挥企业集团的协同发展优势，成为一个重要的管理课题，也就是我们所说的集团管控的问题。集团管控包含财务管控、运营管控、战略管控、人力资源管控等多项内容，本文主要关注的是人力资源管控中的薪酬成本管控问题。 本文的研究对象TSL集团成立于1994年5月，是天津市一家民营企业集团，旗下子公司众多，涉及医药、医院、房地产、儿童教育等行业，2014年以前，外部经济利好，TSL集团的业务快速增长，子公司数量和员工数量急剧的增加，薪酬成本也相应增加。近几年经济下行，外部经营环境的压力越来越大，之前被掩盖的各种管理问题逐渐显现，薪酬成本的逐年提高，给企业管理带来的压力越来越明显，因此集团开始注重薪酬成本的管控工作。 本文使用文献研究法、定量分析法和经验总结法进行研究，通过对TSL集团的薪酬成本管控现况出现的问题进行梳理，问题产生的原因进行分析，并结合前人的理论研究成果，就如何解决TSL的薪酬成本管控问题提出改善建议，最终建立起TSL集团的薪酬成本管控体系，也为其他民营企业集团的薪酬成本管控工作提供一些参考建议。
英文摘要：	Since the reform and opening up, Chinese economy has developed rapidly, and more and more enterprise groups have been born. Because of its large scale and strong market competitiveness, it plays an important role in the development of the national economy. In an enterprise group, how the parent company manages its subsidiaries and makes use of the advantages of the enterprise group's coordinated development has become an important management topic. This is what we call the enterprise group management control. Group control includes financial control, operation control, strategic control, human resources control and other contents. This article mainly focuses on the compensation and benefits cost control problem in human resource control. The research object of this article, TSL Group was established in May 1994. It is a private enterprise group in Tianjin. It has many subsidiaries, involve medicine, hospitals, real estate, children's education and other industries. Before 2014, the external economy was positive and the business of TSL Group was growing rapidly. The number of subsidiaries and the number of employees has increased dramatically, and compensation and benefits costs have also increased accordingly. In recent years, the economic downturn has caused increasing pressure on the external operating environment, and various management problems that have been covered up have gradually emerged. The increase in compensation costs has brought more and more pressure on corporate management. Therefore, TSL group has begun to pay attention to compensation cost control work. This article uses the literature research method, quantitative analysis method and experience summary method to conduct research. By sorting out the problems in the current situation of TSL Group’s compensation and benefits cost control, analyzing the causes of the problems, and combining the theoretical research results of predecessors, putting forward suggestions for improvement on how to solve the problem of TSL’s compensation and benefits cost control, finally establishing the compensation and benefits cost management system of this company, also provides some reference suggestions for the compensation and benefits cost control work of other private enterprise groups.
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