企業薪酬管理制度之個案研究—以B公司為例

A Case Study on Compensation Management System:B Company as the Example

游兆榮(Chao-Jong Yu)

指導教授 ： 諸承明

中原大學/商學院/企業管理研究所/碩士(2005年)

https://doi.org/10.6840/cycu200500099

摘要

理想的薪酬管理制度有三個目的，第一個目的是提供具有市場競爭力的薪資，來吸引有才能的應徵者；第二個目的是確保組織內部的公平性，也就是同工要同酬；第三個目的是要獎勵員工優良的工作表現，利用金錢獎賞來激勵員工的工作表現。
為確實發揮薪資對員工之激勵作用，除了要去瞭解同業間的給付水準與基本生活所需並顧及勞動市場之外部競爭性以外，尚須考慮內部公平性，確保工作與報酬相等方屬合理。因此，為達到上述目的，促進薪資管理合理化，薪資制度設計首先必須實施「薪資調查」(salary survey)，瞭解其他公司之給付水準，以確保外部公平性。其次，再透過工作評價來決定工作的相對價值，為確保內部公平性，工作評價是極為重要的程式。再其次，是將各類工作歸入給付等級(pay grades)，接下來利用工資曲線(wage curve)決定各個給付等級的薪資，最後是實際需要予以調整給付比率(pay rate)，而薪資調查與工作評價，則需要以組織設計及工作分析為依據。
企業組織日趨扁平化，「扁平寬幅薪資結構」(broadbanding pay structure)於是孕育而生。扁平寬幅薪資結構是一種創新的薪資結構觀念。這種薪酬制度的好處為更具彈性化，可降低組織結構改變時的阻力，並摒棄以往所強調的層級式的薪資結構，同時也可以降低行政作業的成本。
企業的薪酬制度通常會受到許多因素的影響，因此在擬訂薪酬管理制度前，必須將影響薪酬制度之內、外在因素一一抽絲剝繭進行分析與評估，以瞭解這些因素對企業的薪資成本、公司對員工的要求、勞動力供應以及薪資標準的影響程度。薪酬設計在前置作業，必須要有完善的職位體系、工作分析、績效考核及良好勞資關係，以利薪資設計程式之進行，後續活動則以促使公司發展為前提，以做為修正改善績效考核辦法及留住優秀人才之參考。
薪酬管理制度是企業經營中極重要的一環，對於企業招募、任用、留才各方面有絕對的影響，因此在規劃薪酬管理制度時，如何藉由合理的薪資結構來吸引並留任優秀人才，同時期待所付出的人事成本，達到最高的經營績效、以獲得最大的投資報酬率，這些都是設計薪酬結構過程中之關鍵。總之，一個好的薪酬結構，必須兼具內部公平性、外部競爭性及可調整彈性等基本原則。
關鍵字：薪酬、獎金、津貼、職位評價、薪資調查、薪資曲線

關鍵字

職位評價 ； 獎金 ； 薪資調查 ； 津貼 ； 薪酬 ； 薪資曲線

並列摘要

A ideal salary control system has three goals, the first goal provides the salary with the market competition strength, which can attract more and more able-minded registrants; The second goal is to guarantee the interior fairness of organization, also means that the same labor must the be paid the same reward; The third goal is to reward staffs for their excellent performance, reward their performance by increasing the salary.
In order to develop the function which makes the staffs work hard, we have to realize not only the average standard of salary between other companies, the staffs life needs, the labor market exterior competitiveness, but also internal fairness, guarantees of the work and the reward equal side is reasonably. Therefore, in order to make the three goals come true and promote the salary system reasonable, firstly, we have to run "the salary investigation" of the salary system design, and we can get other companies’ payment standard to guarantee exterior fairness. Next, the job evaluation produces the relative value, which guarantees the internal fairness. The job evaluation is extremely important formula of the system. Than, we can analyze the rank from each kind of job and it will be decided the ranking of payment according to wages curve .Finally the payment needs to be adjusted pays for recent requirement, and than salary investigation and job evaluation base on the organized design and job analyses.
Since the enterprises are organized flatly day by day, the broad banding pay structure thereupon breeds lives. The broad banding pay structure is one kind of innovative structure of salary. This advantage of the structure is more elastic, and it may reduce resistance when the organizational structure changes, and abandon the formerly emphasized level -like salary structure. Meanwhile, it also may reduce the cost administrative process.
Enterprises' salary system is usually influenced by lots of factors. Therefore, before the salary control system is made, we must analyze and evaluate the affection in the salary system from external factors as drawing wire the exhausted cocoon. Than we will understand these factors to enterprise's salary cost, the company to staff's request, the labor forces supply as well as the salary standard influence. Before the salary design is set, we have to focus perfect position system, work analyses, achievements inspection and the good labor management relation, which can help the salary design formula well-run. The following design which urges the corporate growth as a premise, and revises assessing of achievements detains the outstanding talented persons as reference.
The salary control system is the most important item of enterprises’ management, and it influences recruiting, assigning, retaining of talented persons. Thus, how to reach a top accomplishment and how to obtain the greatest investment reward becomes the key point of the process between designing salary structure. In brief, an ideal salary structure must concurrently possess internal fairness, exterior competitiveness and the basic principle may be elastically adjusted.
Key words: salary, bonus, allowance, position appraises, salary investigation, salary curve.

並列關鍵字

allowance ； salary curve. ； position appraises ； salary ； bonus ； salary investigation

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