การศึกษาแนวทางการบริหารจัดการต้นทุนแรงงาน กรณีศึกษา บริษัทดำเนินธุรกิจรับตรวจสอบแบบไม่ทำลายสภาพ

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พีรภัทร์ แก้วพิจิตร ศักดิ์ชาย รักการ กัญญา เชียรวิจิตร

Abstract

This research aims to study of labor cost management guideline by applying the employment of internal outsourcing. Due to economic problems and business competitions have issued the company's revenue to continuously decline since years 2014 – 2017. Moreover, the fixed monthly payment of employment costs lead to the decrease in profit. In this research, we have applied with the employment approach in relation to the number of jobs available in reducing the fixed wage of employment by as much as 58% of current monthly income. There are two approaches namely the conceptual of hiring out and internal outsourcing, which are compared appropriately to fit the number of employees to the number of jobs. The first approach results to the hiring out equal 21 workers. The criterion of work selection is based on the operation employee factors with the both of low annual assessment and low duration of employment, which is to pay up to 1,114,600 Baht. The second approach is the internal outsourcing, with the employees will be entered into contracts within the company by using the company's tools and main work. To increase the revenue of employees by comparing to traditional monthly employment in current month schedule. The result of the internal outsourcing of profit is higher than the traditional monthly salary of approximately 9.27%. The employees of the radiographic testing in the position of the team leader have earned approximately 332.5 Baht per day and the operator has an extra income up to 206.5 Baht per day. The employees of the magnetic particle inspection and the liquid penetrant inspection increase its revenue at 283.34 Baht per day and the ultrasonic inspection has increased its income at approximately 633.34 Baht per day.

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บทความวิจัย (Research Article)