摘 要
随着经济全球化和市场竞争加剧，企业对人力资源管理的精细化要求日益提高，薪酬预算管理与成本控制成为企业实现可持续发展的重要环节。本研究旨在探讨企业薪酬预算管理的优化路径及其对成本控制的影响机制，通过文献分析、案例研究及实证调查相结合的方法，深入剖析当前企业在薪酬管理中存在的问题，并提出针对性解决方案。研究发现，传统薪酬管理体系存在灵活性不足、激励效果有限以及成本控制效率低等问题，而基于战略导向的薪酬预算管理模式能够显著提升资源配置效率和员工满意度。本文创新性地引入动态调整机制与数据驱动决策模型，为企业提供了一种兼具科学性和可操作性的管理框架。研究表明，通过精准设定薪酬结构、强化绩效关联度以及运用数字化工具，企业能够在保障竞争力的同时有效控制人力成本。这一研究成果不仅填补了现有理论在实践应用中的空白，还为同类企业在薪酬管理领域提供了参考范式，具有重要的理论价值和现实意义。
关键词：薪酬预算管理；成本控制；战略导向；动态调整机制；数据驱动决策
Abstract
With the deepening of economic globalization and intensifying market competition, enterprises are increasingly demanding greater sophistication in human resource management, making salary budget management and cost control crucial for sustainable development. This study aims to explore the optimization paths of enterprise salary budget management and its impact mechanism on cost control by integrating literature analysis, case studies, and empirical investigations to comprehensively examine existing issues in current salary management practices and propose targeted solutions. The findings reveal that traditional salary management systems suffer from insufficient flexibility, limited incentive effectiveness, and low efficiency in cost control. In contrast, a strategy-oriented salary budget management model significantly enhances the efficiency of resource allocation and employee satisfaction. Innovatively, this paper introduces a dynamic adjustment mechanism and data-driven decision-making model, providing enterprises with a scientifically sound and operationally feasible management fr amework. The research demonstrates that by precisely designing salary structures, strengthening performance linkages, and leveraging digital tools, enterprises can effectively control labor costs while maintaining competitiveness. This study not only fills the gap between existing theories and practical applications but also offers a reference paradigm for similar enterprises in the field of salary management, contributing both theoretical significance and practical implications.
Keywords: Compensation Budget Management; Cost Control; Strategic Orientation; Dynamic Adjustment Mechanism; Data-Driven Decision Making
目 录
1绪论 1
1.1企业薪酬预算管理的研究背景 1
1.2薪酬预算与成本控制的意义分析 1
1.3国内外研究现状综述 1
1.4本文研究方法与创新点 2
2薪酬预算管理的理论基础 2
2.1薪酬预算的基本概念与内涵 2
2.2薪酬预算管理的核心要素分析 3
2.3薪酬预算与企业战略的关系 3
2.4薪酬预算管理的主要模式探讨 4
2.5理论框架对实践的指导意义 4
3成本控制在薪酬管理中的应用 5
3.1成本控制的基本原则与方法 5
3.2薪酬成本控制的关键环节分析 5
3.3不同类型企业的成本控制策略 6
3.4薪酬成本控制的技术手段研究 6
3.5成本控制对企业绩效的影响评估 7
4薪酬预算与成本控制的优化策略 7
4.1薪酬预算管理的常见问题分析 7
4.2提高薪酬预算准确性的方法研究 8
4.3薪酬成本控制的有效性提升路径 8
4.4数据驱动的薪酬预算与成本控制实践 9
4.5薪酬预算与成本控制的协同机制构建 9
结论 11
参考文献 12
致 谢 13
