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本报告基于人工成本管理实践，运用层次分析法，建立了制造业人工成本评价体系，以国家间劳动力成本比较优势为评价对象，从劳动力规模、成本、效率以及效益等维度，比较了典型国家的制造业人工成本，得出当前我国制造业劳动力成本优势不断削弱的结论，提出政府部门加强制造业人工成本评价及信息公共服务的建议。
<<Based on the labor cost management practices，we establish a manufacturing labor cost evaluation system （LCES） by AHP method. We compare the comparative advantage of labor costs in typical countries in the dimensions of labor scale，cost，efficiency，and benefits，and make the conclusion that the current labor cost in China’s manufacturing industry is continuously weakening. We recommend applying the LCSE in industry and human resource analysis.
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