Author(s)

Lei SHEN

Corresponding Author

Lei SHEN

Abstract

At present, most shipbuilding enterprises only consider the wage cost of employees when controlling the labor cost, and seldom manage the outsourcing labor effectively. The wage rate of outsourcing labor is usually not taken into account when formulating the cost management strategy. This paper starts from the theory of labor cost control in shipbuilding enterprises, and discusses the theoretical basis and the original principle of labor cost control This paper introduces the general enterprise labor cost control evaluation system, and puts forward the corresponding improvement index system combined with the labor cost characteristics of shipbuilding enterprises.

Keywords

Shipbuilding enterprises, Labor outsourcing, Labor cost, Labor cost control