企業薪酬管理制度之個案研究-以C公司為例

本研究以個案公司薪酬制度做為研究主題。欲說明薪酬制度之重要性與目的、薪酬種類與方法及相關理論等。根據相關理論為個案公司建議適合個案公司建立薪酬制度的初步模式，使其在規劃、實施上能有所依據。根據研究結果，本研究認為個案公司的薪資結構設計重要指標薪幅、重疊率、晉等率、薪資均衡指標皆低於實務標準，研究後提出幾項建議提供給個案公司管理階層、人力資源部門人員：一、設計具有內部一致性、公平的薪酬體系。二、提供合理期望報酬給予中、高階員工將能在產業中能有吸引有能力的人才，也就可以比較容易留任人才在公司服務。

關鍵字

人力資源管理；薪幅；重疊率；晉等率；薪資均衡指標

並列摘要

This study investigates the compensation system of a case company to explain the importance, goals, types, and methods of compensation as well as related theories. Based on related theories, this study attempts to build a primary model of compensation system for the case company, allowing it to have a foundation for planning and implementation of the system. The results show that many of the important indices of salary structure in the case company, including range, overlap, promotion rate, and Compa-ratio, are lower than the standards of practice. Therefore, this study proposes a few suggestions to the management and human resources department of the case company as follows: 1.Design an internally consistent and fair compensation system. 2.Provide reasonable and expected compensations to mid- and high-ranking employees in the company. This can help the company attract competent professionals in the industry and more easily retain quality employees.