Compensation薪酬福利管理PPT学习教案

1、会计学1Compensation薪酬福利管理薪酬福利管理Framework for the Strategic Management of Employees第1页/共57页第2页/共57页第3页/共57页Total CompensationDirect: CashIndirect: Benefits and ServicesRelational FormsRecognition / StatusJob securityChallenging WorkLearning OpportunitiesPersonal SatisfactionGood CultureBase PayIncentive

2、s Merit / Cost of Living Short Term bonus Long term bonusServices & AllowancesTime away from work第4页/共57页Equity theoryOutcome (self) Outcome (other) Inputs (self) , or = Inputs (other)O/I (self) other Better performance, feel valued, rationalization to account for overpaymentO/I (self) otherrest

3、ore equity, seek to increase outcomes, lower inputsComparisons may be with (a) people inside the firm, (b) outside the firm, or (c) self (what it should be).第5页/共57页Consequences of inequity第6页/共57页第7页/共57页第8页/共57页第9页/共57页第10页/共57页company第11页/共57页第12页/共57页Factor1st Degree2ndDegree3rdDegree4thDegree5t

4、hDegreeSkill Job knowledge Experience204060801003545556575Effort Mental demand Physical demand55707580852025303540Responsibility 7085100115130Working conditions3040506070第13页/共57页第14页/共57页第15页/共57页第16页/共57页第17页/共57页Hourly RateSkillRespons.Working ConditionsCarpenter Ast$12.00$7.00$2.00$3.00Carpenter

5、$18.00$10.00$5.00$3.00Supervisor$30.00$15.00$10.00$5.00第18页/共57页第19页/共57页第20页/共57页第21页/共57页第22页/共57页120 160 200 240 280 320 360Job Evaluation points WITHIN Firm 7654321Survey Monthly Pay ($000)XXXXXXXXXX = Key benchmark jobs - job evaluation point by salary data point from market survey第23页/共57页120

6、160 200 240 280 320 360Job Evaluation points WITHIN Firm 7654321Survey Monthly Pay ($000)XXXXXXXXXX = Key benchmark jobs - job evaluation point by salary data point from market survey“Line of best fit” External Market Policy Line第24页/共57页120 160 200 240 280 320 360Job Evaluation points WITHIN Firm 7

7、654321Survey Monthly Pay ($000)XXXXXXXXXO = Non-key benchmark jobs mapping other jobs onto the pay system“Line of best fit” External Market Policy LineOOOOOOOORoughly $1800Roughly $4300第25页/共57页120 160 200 240 280 320 360Job Evaluation points WITHIN Firm 7654321Survey Monthly Pay ($000)XXXXXXXXXO =

8、Non-key benchmark jobs mapping other jobs onto the pay system“Line of best fit” External Market Policy LineOOOOOOOOOOOO第26页/共57页第27页/共57页第28页/共57页Designing the internal pay structure: Pay GradesA pay grade is a horizontal group of different jobs that are considered substantially equal for pay purpos

9、esGrades enhance an organizations ability to move people among jobs within a grade with no change in pay.The objective is for all the jobs that are similar for paypurposes to be placed within the same grade.第29页/共57页Pay RangesRefer to the vertical dimension of the pay structureEach pay grade is asso

10、ciated with a pay range consisting of a midpoint and a specific minimum and maximumMidpoints: Correspond to competitive pay policy where the pay policy line crosses each pay grade Are the control points of the rangeRange spread judgment about how the ranges support career paths, promotions, etc. Typ

11、ically range between 10 and 120%.Minimum of pay range = Midpoint / 1 + (1/2 range spread)Maximum = Minimum + (range of spread * minimum)第30页/共57页120 160 200 240 280 320 360Job Evaluation points WITHIN Firm 7654321Survey Monthly Pay ($000)Pay GradePay RangeMaximumMinimumMid Point第31页/共57页第32页/共57页第33

12、页/共57页第34页/共57页第35页/共57页第36页/共57页第37页/共57页第38页/共57页第39页/共57页第40页/共57页第41页/共57页Organizational DemandsEnvironmentalInfluencesRegulationsCompensation第42页/共57页Organizational Demands第43页/共57页Organizational Demands第44页/共57页Organizational Demands第45页/共57页Organizational Demands第46页/共57页Environmental Influen

13、ces第47页/共57页Environmental Influences第48页/共57页Environmental Influences第49页/共57页Environmental Influences第50页/共57页Environmental Influences第51页/共57页Regulations第52页/共57页Regulations第53页/共57页Regulations第54页/共57页Regulations第55页/共57页 Equity theory Internal alignment (job ranking, job classification, point method, factor comparison) External compe