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人力资源管理-外文翻译本科生毕业设计(论文).doc 11页

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英文资料及译文 译文资料原文 What is Compensation? An employee's total compensation has three components. The relative proportion of each(known as the pay mix)varies extensively by firm. The first and(in most firms) largest element of total compensation is base compensation, the fixed pay an employee receives on a regular basis, either in the form of a salary (for example, a weekly or monthly paycheck) or as an hourly wage. The second component of total compensation is pay incentives, programs designed to reward employees for good performance. These incentives come in many forms(including bonuses and profit sharing) and are the focus of chapter 11. The last component of total compensation is benefits, sometimes called indirect compensation. Benefits encompass a wide variety of programs(for example, health insurance, vacations, and unemployment compensation), the costs of which approach 41 percent of workers' compensation packages. A special category of benefits called perquisites, or perks, are available only to employees with some special status in the organization, usually upper-level managers. Common perks are a company car, a special parking place on company grounds, and company-paid country club memberships. Compensation is the single most important cost in most firms. Personnel costs are as high as 60 percent costs on certain types of manufacturing environments and even higher in some service organizations(for example, labor costs amount to approximately 80 percent of the U.S. Postal Service's budget). This means that the effectiveness with which compensation is allocated can make a significant difference in gaining or losing a competitive edge. For instance, a high-tech firm that provides generous compensation to managerial and marketing personnel but underpays its research and development staff may lose its ability to innovate because competitors constantly pirate away its best talent. Thus ,how much is paid and who gets paid what are crucial strategic issues for the


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