【摘 要】
：
成本是企业生产经营过程中的资源耗费,以利润最大化为目标的企业必然会采取诸多手段,对包括工人工资在内的诸多成本进行控制,由此导致雇员工资收入在公平感上的缺失,并由此在
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成本是企业生产经营过程中的资源耗费,以利润最大化为目标的企业必然会采取诸多手段,对包括工人工资在内的诸多成本进行控制,由此导致雇员工资收入在公平感上的缺失,并由此在劳资领域诱发冲突事件。工资谈判作为劳资共决工资水平的一项制度,不仅是市场经济体的通行做法,也是促进劳资合作的重要手段。就工资谈判而言,成本争议已经成为工资谈判质量的重要因素。因此,有必要重视工资谈判中企业成本的分析并就成本的不同类型对企业效益的影响进行探究,并以此为基础,在工资谈判中采取相应的策略,不断提升工资谈判质量,最大限度维护工人权益,为
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