毕业论文：XX企业薪酬管理及对策研究

s《学科前沿文献读写议》课程作业学生姓名：姚滢学号：201001013322专业：工商管理班级：工本103浙江树人大学管理学院2013年11月ZHEJIANGSHURENUNIVERSITY毕业论文题目：XX企业薪酬管理及对策研究英文文献原文：WageandSalaryAdministrationandWageTheory:AReconciliationByMAURICEC.BENEWITZMANYINDUSTRIALWAGEandsalaryadministratorsbelievethattheycandeterminewageandemploymentlevelsfortheirfirmsbyuseofcriteriadifferentfromthoseofeconomicwagetheory.Industrialprogramsdifferfromtheapproachofmarginaltheorymainlyintheirfailuretoemploytheeconomiccriterionofvalueproductivityoflabor.Thispaperwillcontendthatrevenue(orvalue)productivitydoes,nevertheless,dominatetheactivitiesofoperatingfirmswithrespecttowageratesandemploymentlevels.Therefore,itwillbeargued,wagetheorydescribesmorefullytheforcesaffectingfirmdecisionsthandoeswageandsalaryadministrationanalysis.Boththewagetheoristandthebusinessfirmseektodetermine:1.relativewagestructureswithinthefirm;2.theabsolutedollarwagewhichwillbepaidforeachtypeoflaboremployedinthefirm;3.minimumlaborcostperunitofoutput(forwhateveroutputischosen)withinthelimitsimposedbytechniquesandavailabilityofofothersources;4.theproperlevelofemploymentwithinthefirm.Theoperatingfirmandthefirmintheeconomicmodeldeterminethesemagnitudesinsimilarwaysifallowancesaremadefortherestrictionsplaceduponthebusinessmanbylackoidata,presenceoffrictions,andthelike.Thissimilarityofsolutionsisnotalwaysapparent,however,becausefunctionswhicharecombinedinasingleprocessintheeconomicmodelarescatteredamonganumberofadministratorsinthemedium-orlargesizefirm.Inthemodel,theentrepreneurhireslaborandotherresources,directstheproductionprocess,decidesuponthecombinationofproductstobeproduced,engagesinthesaleofproduct,andundertakesfutureplanningfortheseprocedures.Alloftheseactivitiesareinvolvedinthedeterminationofwageratesandthelevelofemployment.Theseproceduresarescatteredamonganumberofadministratorsinthemedium-orlargedfirm.Administratorsofparticularfirmactivitiesmaynotbeawarethattheoveralloperationofthefirmcloselyadherestothetheoreticalmodel.Inthispapertherelationshipbetweenwagetheoryandthewholeoftheoperatingfirm'sactivitieswillbedemonstrated.Wageandsalaryprogramswillfirstbeexamined.Thenthemethodofsettingwageratesandemploymentlevelsintheorywillbediscussed.Theapparentdiscrepanciesbetweenmethodswillbesetforth,andfinally,areconciliationbetweenthetheoreticalandoperatingmethodswillbesuggested.Wageandsalaryadministration,itshouldbenoted,acceptsasgiventhewagerateorthesupplyfunctionforeachtypeoflaborinthemarket.Industrialwageprogramsmakenoattempt,evenimplicitly,toexplainthesupplyconditionsortoanswerthosequestionsaboutwagesandlaborallocationwhichdependuponsuchanexplanation.Thisistruedespitethefactthatindustrialrelationspractitionersappeartobelievethattheirfunctionsincludethesettingofwages.Wagetheorydoesattempttoexplainthenatureoithesupplyrelationshipor,atleast,totakeaccountofvariationsinsupply.Itseekstosolvealargersetofproblems.Butevenintheory,supplyrelationshipsareassumedtobeparametersfortheindividualfirm.Inthispaper,thetheoreticalmodelwillbelimitedtothelevelofthefirm.Givenwageratesorgivensupplyrelationshipswillbeassumedsothatthesolutionsundertheoryandunderwageandsalaryadministrationcanbecompared.SolutionintheOperatingFirmWAGEANDSALARYADMINISTRATIONseekstoachieveequitablerelativewagestructureswithinthefirm,awagestructurewhichiscomparablewiththoseofsimilarfirms,andminimumunitlaborcostsforgivenoutputs.(Thefirmis,ofcourse,notinterestedinminimizationofunitcostforanyonefactor.However,ifitisassumedthatlaboristhemajorcontrollablefactorintheshort-run,thenminimizationofunitlaborcostsiotwhateveroutputischosenturnsouttobethebestmethodofminimizingunitcost.)SalaryAdministrationandWageTheoryUnderwageandsalaryadministration,internalequityinthewageandsalarystructureisachievedbyuseofjobanalysisandjobevaluation,todescribejobsandthentoarrangetheminorderoftheirimportancewithinthefirm.Afteranalyzingeveryjobintheplant,factorscommontoall,suchasskillrequirements,workingconditions,andeffortrequirements,arethenselectedasnormsusedintheevaluationprocessbywhichthejobsareranked.Therelativeimportanceofthejobsisestablishedbycomparisonofalljobsagainstthesenorms.Thisrelativeorderisthefirm'sjobstructure.Pricingofthisjobstructuretranslatestherelativepositionofjobsinthestructureintodollartermsandmakesthefirm'swagestructurecomparabletothoseofsimilarfirms.Theusualpricingprocedureemployedisthewagesurveywhichestablishesthebasicrates(orrangeofrates)paidforparticularkindsofworkinthesamelabormarket.Thewagesurveyisundertakenonlyforarelativelysmallnumberofkeyjobsandthedataarereducedtoaleast-squaresline,relatingjobevaluationpointsofsurveyedjobsandwage-ratesofthesejobs.Thewage-ratesfornon-surveyedjobsaredeterminedbyfindingthewage-rateassociatedonthetrendlinewiththeevaluationpointsofeachparticularjob.Ifthekeyjobsarewellchosenandthesurveyisproperlyconducted,thewagestructureshouldbesimilartothatofallotherfirmsusingthesametypesoflaborinanareaorlabormarket.Withinthefirm,thewageandsalarystructuredealswiththerelativedifferencesbetweenjobsasshownbydifferencesinthecompensationofthevariousjob