人力资源管理p11-11.ppt

Pay Structure Decisions After reading this chapter, you should be able to: List the major decision areas and concepts in employee compensation management. Describe the major administrative tools used to manage employee compensation. Explain the importance of competitive labor-market and product-market forces in compensation decisions. Discuss the significance of process issues such as communication in compensation management. Pay Structure Decisions Describe new developments in the design of pay structures. Explain where the United States stands from an international perspective on pay issues. Explain the reasons for the controversy over executive pay. Describe the regulatory framework for employee compensation. Introduction From the employer’s point of view: Pay is critical in attaining strategic goals. Pay has a major impact on employee attitudes and behaviors. Employee compensation is typically a significant organizational cost. From the employee’s point of view: Policies having to do with wages, salaries, and other earnings affect their overall income and thus their standard of living. Both level of pay and fairness compared with others’ pay are important. 员工报酬的构成 薪酬（compensation）是员工因向其所在单位提供劳动或劳务而获得的各种形式的酬劳或答谢。 其实质是一种公平的交易或交换关系，是员工在向单位让渡其劳动或劳务使用权后获得的报偿。人们常常把薪酬和工资（wage）划等号，其实两者是有差别的。 广义的员工报酬主要由两大部分构成：经济报酬和非经济报酬 （一）经济的报酬 1、直接经济报酬 （1）基本工资 主要以员工所在部门、岗位、职务以及员工个体之间的劳动差异为基准，根据员工完成额定任务的状况而计算求得。 （2）奖励工资部分 又称奖金，主要以员工超额有效劳动为计算依据。 （3）各种津贴 如工作性津贴：主要以员工所在的劳动条件和劳动强度为依据计算。地区性津贴：主要是以员工在不同地区的生活水平指数和物价指数为依据计算。 （4）佣金：对于经纪人等职业。 2、间接经济报酬（可理解为广义的福利待遇） （1）保险计划：人身、健康、医疗、意外灾害等。 （2）福利及援助：退休计划、社会保障、伤病补助、教育补助、员工服务。 （3）缺勤支付：休假、节假日、病假等。 （二）非经济的报酬 1、工作本身 工作本身的趣味性，挑战性，责任感；褒奖的机会，成就感，发展的机会。 2、工作环境 合理的企业政策制度，称职的管理，意气相投的同事，社会地位的标志，弹性时间工作制，便利的通讯。 狭义的员工报酬指的是经济报酬，但非经济报酬的作用不容忽视。 Pay Decisions Pay structure refers to