Abstract: In the context of innovation driven development strategy, small and medium-sized enterprises, as important carriers of technological innovation, face the dual contradiction of rising human resource costs and insufficient innovation efficiency. Based on innovation theory and resource-based theory, this article constructs a logical framework for "optimizing cost structure and transforming efficiency into innovative output", analyzes the special requirements of innovation orientation for the human resource cost structure of small and medium-sized enterprises, and reveals the structural imbalance problem in current cost allocation through typical cases. Finally, solutions are proposed from three levels: cost classification reconstruction, efficiency transformation path, and guarantee mechanism, providing theoretical and practical references for small and medium-sized enterprises to achieve a virtuous cycle of "cost reduction and efficiency improvement innovation" through human resource management innovation.
Lin et al. (Mon,) studied this question.
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