薪酬管理基本问题讨论及管理规划.pptVIP

Page 336 Team or group incentive plan A plan in which a production standard is set for a specific work group, and its members are paid incentives if the group exceeds the production standard. Team or group incentive plans pay incentives to the team based on the team’s performance.22 One way to do this is to set work standards for each team member and then calculate each member’s output. Members are then paid based on one of three formulas: (1) All members receive the pay earned by the highest producer, (2) all members receive the pay earned by the lowest producer, or (3) all members receive pay equal to the average pay earned by the group. A second approach is to set an engineered production standard based on the output of the group as a whole: All members then receive the same pay, based on the piece rate for the group’s job. This group incentive can use the piece rate or standard hour plan, but the latter is more prevalent. A third option is to tie rewards to goals based on some overall standard of group performance, such as “total labor hours per final product.” Doing so avoids the need for a precisely engineered piecework standard. Page 338 Eligibility Most firms opt for broad eligibility—they include both top- and lower-level managers—and mainly decide who’s eligible in one of two ways. Based on one survey, about 25% of companies decide eligibility based on job level or job title. About 54% decide eligibility based on a combination of factors, including job level/title, base salary level, and discretionary considerations (such as identifying key jobs that have a measurable impact on profitability). Base salary level alone is the sole determinant in less than 3% of the companies polled. Fund size formula Some use a nondeductible formula. They use a straight percentage (usually of the company’s net income) to create the short-term incentive fund. Others use a deductible formula, on the assumption that the fund should start to accumulate only after the fi