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文檔簡介
人力資源管理-外文翻譯
廣西科技大學(xué)管理學(xué)院
英文資料及譯文
譯文資料原文
WhatisCompensation?
Anemployee’stotalcompensationhasthreecomponents.Therelativeproportionofeach(knownasthepaymix)variesextensivelybyfirm.Thefirstand(inmostfirms)largestelementoftotalcompensationisbasecompensation,thefixedpayanemployeereceivesonaregularbasis,eitherintheformofasalary(forexample,aweeklyormonthlypaycheck)orasanhourlywage.Thesecondcomponentoftotalcompensationispayincentives,programsdesignedtorewardemployeesforgoodperformance.Theseincentivescomeinmanyforms(includingbonusesandprofitsharing)andarethefocusofchapter11.Thelastcomponentoftotalcompensationisbenefits,sometimescalledindirectcompensation.Benefitsencompassawidevarietyofprograms(forexample,healthinsurance,vacations,andunemploymentcompensation),thecostsofwhichapproach41percentofworkers’compensationpackages.Aspecialcategoryofbenefitscalledperquisites,orperks,areavailableonlytoemployeeswithsomespecialstatusintheorganization,usuallyupper-levelmanagers.Commonperksareacompanycar,aspecialparkingplaceoncompanygrounds,andcompany-paidcountryclubmemberships.
Compensationisthesinglemostimportantcostinmostfirms.Personnelcostsareashighas60percentcostsoncertaintypesofmanufacturingenvironmentsandevenhigherinsomeserviceorganizations(forexample,laborcostsamounttoapproximately80percentoftheU.S.PostalService’sbudget).Thismeansthattheeffectivenesswithwhichcompensationisallocatedcanmakeasignificantdifferenceingainingorlosingacompetitiveedge.Forinstance,ahigh-techfirmthatprovidesgenerouscompensationtomanagerialandmarketingpersonnelbutunderpaysitsresearchanddevelopmentstaffmayloseitsabilitytoinnovatebecausecompetitorsconstantlypirateawayitsbesttalent.Thus,howmuchispaidandwhogetspaidwhatarecrucialstrategicissuesforthefirm;theyaffectthecostsideofallfinancialstatementsanddeterminetheextenttowhichthefirmrealizesaloworhighreturnonitspayrolldollars.
BalancingEquity
Ideally,afirmshouldtrytoestablishbothinternalandexternalpayequity,buttheseobjectivesareoftenatodds.Forinstance,universitiessometimespaynewassistantprofessorsmorethanseniorfacultywhohavebeenwiththeinstitutionforadecadeormore,andfirmssometimespayrecentengineeringgraduatesmorethanengineerswhohavebeenonboardformanyyears.
Youmaywonderwhythesenioremployeesacceptlowerpayinsteadofleavingandcompetingforhigher-payingpositionselsewhere.Seniorfacultyareusuallytenured,whichmeanstheywouldgiveupjobsecurityiftheywenttoanotheruniversity.Further-more,bothcollegeprofessorsandengineersworkinfieldswheretheknowledgebaseisconstantlychanging,makingrecentgraduates(whoaremorelikelytobeawareofnewdevelopmentsintheirfield)somewhatmorevaluableemployees.
Inadditiontobalancinginternalandexternalequity,manyfirmshavetodeterminewhichemployeegroups’paywillbeadjustedupwardtomeet(orperhapsexceed)marketratesandwhichgroups’paywillremainatorundermarket.Thisdecisionisgenerallybasedoneachgroup’srelativeimportancetothefirm.Forexample,marketingemployeestendtobepaidmoreinfirmsthataretryingtoexpandtheirmarketshareandlessinolderfirmsthathaveawell-establishedproductwithhighbrandrecognition.
Ingeneral,emphasizingexternalequityismoreappropriatefornewer,smallerfirmsinarapidlychangingmarket.Thesefirmsoftenhaveahighneedforinnovationtoremaincompetitiveandaredependentonkeyindividualstoachievetheirbusinessobjectives.Muchoftherelativelynewhigh-techindustryfitsthisdescription.
Forinstance,withasalesgrowthrateofatleast40percentannuallyduringthelastfewyears,DellComputer’sCEOMichaelDellclaimsthenumberonepriorityforthecompanyishiringandretainingscarcetalent.TheCEOisnotafraidtogetinontheact,accordingtoDell’sHRDirectorAndyEsparza."I’llcallMichaelore-mailhimtosay,‘We’vegotarecruitwhohasacoupleofcompetingoffers.Wouldyoucallhim?’"saysEsparza."Andhe’llpickupthephonerightaway,orusehiscarphoneonhiswayhome—whateverheneedstodotomakethecall.Heisagreatcloser."Dellnegotiateswitheachprospectiveemployeetodeviseacompensationpackagethatdependsontheperson’svaluetothecompany.
Agreateremphasisoninternalequityismoreappropriateforolder,larger,well-establishedfirms.Thesefirmsoftenhaveamatureproduct,employeeswhoplantospendmostoftheircareerwiththefirm,andjobsthatdonotchangeoften.Muchoftheregulatedutilitiesindustryfitsthisdescription.
fixedversusvariablepay
Firmscanchoosetopayahighproportionoftotalcompensationintheformofbasepay(forexample,apredictablemonthlypaycheck)orintheformofvariablepaythatfluctuatesaccordingtosomepreestablishedcriterion.Forexample,CitiBankpaysitsemployees(exceptforthoseatthehighestexecutiveranks)almostexclusivelyintheformoffixedcompensationorbasepay.Incontrast,AndersonWindowspaysitsemployeesupto50percentoftheirtotalcompensationintheformofabonusbasedoncompanyprofitsforthe
year.
Thereisagreatdealofvariationinthewayfirmsanswerthefixedversusvariablepayquestion.Onaverage,10percentofanemployee’spayintheUnitedStatesisvariable.Thiscomparesto20percentinJapan.However,therangeishugeinbothcountries—form0percentupto70percent.Forselectemployeegroups(suchassales),variablepaycanbeashighas100percent.Ingeneral,theproportionofvariablepayincreasesasanemployee’sbasepayincreases,indicatingthatthoseinhigher-levelpositionsearnmorebuttheiroverallcompensationismoresubjecttorisk.Foremployeesearningmorethan$750,000ayearinbasepay,variablecompensationiscloseto90percentofbasepay.Forthoseearninglessthan$25,000ayearinbasepay,thispercentagedropstolessthan5percent.
AswediscussinChapter11,variablecompensationtakesmanyforms,includingindividualbonuses,teambonuses,profitssharing,andstockownershipprograms.Thehighertheproportionofvariablepay,themorerisksharingthereisbetweentheemployeeandthefirm.Thismeansatrade-offbetweenincomesecurityandthepotentialforhigherearnings.
FixedpayistheruleinthemajorityofU.S.organizationslargelybecauseitreducestherisktobothemployerandemployee.However,variablepaycanbeusedadvantageouslyinsmallercompanies,firmswithaproductthatisnotwellestablished,companieswithayoungprofessionalworkforcethatiswillingtodelayimmediategratificationinhopesofgreaterfuturereturns,firmssupportedbyventurecapital,organizationsgoingthroughaprolongedperiodofcashshortages,andcompaniesthatwouldotherwisehavetoinstitutelayoffsbecausetheirrevenuesarevolatile.
AppleComputerprovidesanexcellentexampleofafirmthatusedvariablepaytoitsownanditsemployees’advantage.Employeeswerewillingtoworkforlowsalariesforseveralyearsinexchangeforcompanystock;manyofthosewhoperseveredbecausemillionairesafterthevalueofApple’sstockwentskyhighinthemid-1980s.Similarly,manyWall-martstoremanagerswhoworkedforyearsatalowsalaryplusWall-mallstockbecamewealthywhencompany’sstockvaluesoared.
Notallvariablepayplansworkoutwellforemployees,however.Employeesattwoairlines,PeopleExpressandAmericaWest,foundthatthestocktheyreceivedinlieuofahighersalarywasalmostworthlesswhentheytriedtocashitin.
DesigningandAdministeringBenefits
AnoverviewofBenefits
Employeebenefitsaregroupmembershiprewardsthatprovidesecurityforemployeesandfamilymembers.Theyaresometimescalledindirectcompensationbecausetheyare
giventoemployeesintheformofaplan(suchashealthinsurance)ratherthancash.Abenefitspackagecomplementsthebase-compensationandpay-incentivescomponentsoftotalcompensation.AccordingtotheU.S.BureauofLaborStatistics,benefitscostU.S.companiesabout$11,586peryearfortheaverageemployee.
Employeebenefitsprotectemployeesfromrisksthatcouldjeopardizetheirhealthandfinancialsecurity.Theyprovidecoverageforsickness,injury,unemployment,andoldageanddeath.Theymayalsoprovideservicesorfacilitiesthatmanyemployeesfindvaluable,suchaschild-careservicesoranexercisecenter.
IntheU.S.theemployeristheprimarysourceofbenefitscoverage.Thesituationisquitedifferentinothercountries,wheremanybenefitsaresponsoredbythegovernmentandfundedwithtaxes.Forexample,intheU.S.employersvoluntarilyprovidetheiremployeeswithhealthinsurance,whileinCanadahealthinsuranceisarightbestowedonallcitizensbythecountry’snationalhealthsystem.ForabriefsummaryofCanada’shealth-carepolicy,seetheIssuesandApplicationsfeatureonpage396titled:"Benefitsacrosstheborder:AlookatCanada’sHealth-Caresystem."
Thebenefitspackageofferedbyafirmcansupportmanagement’seffecttoattractemployees.Whenapotentialemployeeischoosingamongmultiplejobofferswithsimilarsalaries,afirmofferinganattractivebenefitspackagewillbeaheadofthepack.Forexample,SwedishMedicalCenter,ahospitalinDenver,Colorado,usesitson-sitechildcarecenterasarecruitingtooltoattracthigh-qualitystaff.Itisoneofonlytwohospitalinitsregionthatofferthisbenefits.
Benefitscanalsohelpmanagementretainemployees.Benefitsthataredesignedtoincreaseinvalueovertimeencourageemployeestoremainwiththeiremployer.Forinstance,manycompaniesmakecontributionstoemployees’retirementfunds,butthesefundsareavailableonlytoemployeeswhostaywiththecompanyforacertainnumberofyears.Forthisreason,benefitsaresometimescalled"goldenhandcuffs."AnexcellentexampleofthepowerofbenefitstoretainemployeesistheU.S.military,whichprovidesearlyretirementbenefitstopersonnelwhoputin20yearsofservice.This"20yearsandout"retirementprovisionallowsretiredmilitarypeopletostartasecondcareeratafairlyyoungagewiththesecurityofalifelongretirementincometosupplementtheirearnings.Thesegenerousbenefitshelpthearmedforcesretainvaluableofficersandprofessionalswhowouldotherwisebeattractedtohigher-payingcivilianjobs.
Typeofbenefits
Benefitscanbeorganizedintosixcategories.Thesecategories,whichweexamineindetailinthischapter,are:
1.Legallyrequiredbenefits:U.S.lawrequiresemployerstogivefourbenefitstoallemployees,withonlyafewexceptions:(1)SocialSecurity;(2)workers’compensation,
(3)unemploymentinsurance,and(4)familyandmedicalleave.Allotherbenefitsareprovidedbyemployersvoluntarily
2.Healthinsurance:Healthinsurancecovershospitalcosts,physiciancharges,andthecostsofothermedicalservices.
3.Retirement:Retirementbenefitsprovideincometoemployeesaftertheyretire.
4.Insurance:Insuranceplansprotectemployeesortheirdependentsfromfinancialdifficultiesthatcanariseasaresultofdisabilityordeath.
5.Paidtimeoff:Time-offplansgiveemployeestimeoffwithorwithoutpay,dependingontheplan.
6.Employeeservices:Employeeservicesaretax-preferredservicesthatenhancethequalityofemployees’workorpersonallife.
譯文
《管理人力資源》,2002年,北京大學(xué)出版社,第324~325、327、395~396、399頁作者:Luis.R.Gomez-Mejia、DavidB.Balkin、RobertL.Cardy
什么是薪酬
員工的總薪酬有三個組成部分。每個的相對比例(即薪酬組合)適合廣泛不同的公司。第一個和最大(在大多數(shù)公司)元素的總薪酬基本薪酬,員工定期接收固定工資,要么以工資的形式(例如,每周或每月的薪水)或每小時的工資。第二部分的總薪酬是薪酬激勵措施,項目旨在獎勵員工的良好表現(xiàn)。這些激勵措施有許多形式(包括獎金和利潤分享),第十一章的重點??傂匠甑淖詈笠粋€組件是好處,有時被稱為間接補(bǔ)償。好處包括各種各樣的程序(例如,醫(yī)療保險,假期,和失業(yè)補(bǔ)償),哪一種方法的成本41%的工人的薪酬方案。一個特殊的類別稱為額外津貼的福利,或津貼,只提供給員工一些組織中的特殊地位,通常上層管理人員。常見的津貼是公司的車,公司上一個特殊的停車位,公費(fèi)鄉(xiāng)村俱樂部會員。
薪酬是大多數(shù)公司最重要的成本。某些類型的生產(chǎn)環(huán)境和更高的服務(wù)組織(例如,勞動力成本大約80%的美國郵政服務(wù)的預(yù)算)人員成本高達(dá)60%的成本。這意味著薪酬分配的有效性可以顯著差異在獲得或失去競爭優(yōu)勢。例如,高科技公司提供豐厚的薪酬管理和營銷人員但采取研發(fā)人員可能失去創(chuàng)新能力,因為競爭對手不斷海盜最好的人才。因此,支付多少錢,誰支付公司重要的戰(zhàn)略問題是什么;他們在成本方面影響的財務(wù)報表并確定公司在多大程度上實現(xiàn)其工資美元低或高回報。
平衡薪酬
理想情況下,一個公司應(yīng)該建立內(nèi)部和外部的薪酬公平,但這些目標(biāo)往往相悖。例如,大學(xué)有時候支付新助理教授以上機(jī)構(gòu)的資深教員已經(jīng)十多年來,企業(yè)有時支付工程畢業(yè)生超過工程師已經(jīng)很多年了。
你可能想知道為什么高級雇員接受更低的工資,而不是離開和競爭高薪職位。高級教師通常是終身的,這意味著如果他們?nèi)チ硪粋€大學(xué)他們將放棄工作保障。進(jìn)而,大學(xué)教授和工程師工作在領(lǐng)域知識庫是不斷變化的,使應(yīng)屆畢業(yè)生(更可能是意識到字段)的新發(fā)展更有價值的員工。
除了平衡內(nèi)部和外部股權(quán),許多公司必須確定哪些員工團(tuán)體的薪酬將會向上調(diào)整以滿足(或超過)市場利率和組的薪酬將保持在或在市場。這個決定通常是基于每個員工的相對重要性。例如,營銷員工更傾向于支付公司,正試圖擴(kuò)大他們的市場份額和更少的老公司,有完善的產(chǎn)品與高品牌認(rèn)知度。
一般來說,新的、小型企業(yè)在瞬息萬變的市場更適合強(qiáng)調(diào)外部股權(quán)。這些公司通常有很高的需要創(chuàng)新來保持競爭力和依賴于關(guān)鍵人物來實現(xiàn)他們的商業(yè)目標(biāo)。大部分的相
對較新的高科技產(chǎn)業(yè)符合這一描述。
例如,每年至少40%的銷售增長率在過去的幾年中,戴爾電腦的首席執(zhí)行官邁克爾·戴爾聲稱公司的首要任務(wù)是招聘和留住稀缺人才。根據(jù)戴爾的人力資源主管安迪指控,首席執(zhí)行官不是害怕得到的行為?!拔視螂娫捊o邁克爾或電子郵件他說,“我們有一個招募幾個相互競爭的報價。你打電話給他嗎?”埃說?!八R上拿起電話,或者在回家的路上使用他的汽車電話—無論途中他需要做什么來打這個電話。他是一個偉大的接近?!贝鳡柵c公司每個潛在員工協(xié)商制定一個取決于人的價值的薪酬。
更注重內(nèi)部股票適合成立時間長的,更大的,更完善的公司。這些公司通常有一個成熟的產(chǎn)品,員工花大部分的職業(yè)生涯與公司的計劃,和不經(jīng)常更改的工作。大部分監(jiān)管公用事業(yè)行業(yè)符合這種描述。
固定和可變工資
公司可以選擇支付高比例的總薪酬基本工資的形式(例如,每月一個可預(yù)測的薪水)或變量的形式支付,根據(jù)一些波動預(yù)先制定標(biāo)準(zhǔn)。例如,花旗銀行支付員工(除了那些在最高管理層)幾乎只在固定補(bǔ)償或基本工資的形式。相比之下,AndersonWindows根據(jù)公司利潤的形式付給其員工總薪酬50%的獎金。
公司在回答固定和可變工資的問題時有一個很大的變化。平均有10%的員工的工資在美國是可變的。相比之下,日本的是20%。然而,在兩個國家之間的差距是巨大的—從0%到70%。對于員工團(tuán)體(如銷售)來說,浮動薪酬可以高達(dá)100%。一般來說,變量的比例加薪作為員工的基本工資增加,表明那些在更高級別的職位賺得更多,但他們的整體薪酬更危險。年基本工資收入超過750000美元的員工,接近90%的基本工資是可變薪酬。對于那些年基本工資收入低于25000美元的,這個比例下降到低于5%。
在第十一章,我們討論了可變薪酬擁有許多種形式,包括個人獎金,團(tuán)隊獎金、利潤分享、和
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