Research methods ： In combination with the labour cost indexes , analysis method of them and experience of controlling labour cost in foreign countries, and based on the thoughts of taking the business income and content factor of labour cost in business income as the dominant factors and taking the adjustable factor for profits rate of labour cost of enterprise and annually examined achievements as secondary factors, the ways are presented for deciding the reference and guiding labour cost of enterprise.
Research conclusions ： The operational situation of enterprise，social environment , industrial influence and fluctuation range of total labour cost in the industry should be taken into account when deciding the reference and guiding labour cost. The methods of deciding the reference and guiding labour cost are helpful for uniform control of labour cost of state -owned large-sized enterprise by state-owned assets department, adjustment of the labour cost of enterprise in time and solving the problem of high or low labour cost of enterprise.
2007, Vol. 24 
