北京市最低劳动力成本变动趋势及其启示

劳动力成本是企业经营成本支出的主要方面，在企业的发展过程中占有举足轻重的地位。文章以北京市最低工资标准为基础，测算了2000--2008年北京市由月最低工资标准、企业应缴纳的社会保险费下限、企业的月住房公积金缴存额下限、带薪休假引发企业间接成本、尚未完全包括的可量化的劳动力成本组成的最低劳动力成本的变动趋势。然后从政府和企业两个层面探讨了中小企业应如何应对劳动力成本上涨的压力。

The Trend of the Minimum Labor Costs in Beijing and Its Enlightenment

Labor cost is the main aspect in enterprises＇ operational cost, it plays an important role in enterprise. On the basis of the minimum salary standard in Beijing, this paper calculated the minimum labor costs in Beijing from 2000 to 2008 and got the conclusion that the labor costs are rising these years. It has been influencing the development and subsistence of enterprises, especially small ＆ medium enterprises. So the paper provides relevant countermeasures and suggestions to get SMEs better.