人力资源管理-外文翻译

人力资源管理-外文翻译

广西科技大学管理学院

英文资料及译文

译文资料原文

WhatisCompensation?

Anemployee’stotalcompensationhasthreecomponents.Therelativeproportionofeach(knownasthepaymix)variesextensivelybyfirm.Thefirstand(inmostfirms)largestelementoftotalcompensationisbasecompensation,thefixedpayanemployeereceivesonaregularbasis,eitherintheformofasalary(forexample,aweeklyormonthlypaycheck)orasanhourlywage.Thesecondcomponentoftotalcompensationispayincentives,programsdesignedtorewardemployeesforgoodperformance.Theseincentivescomeinmanyforms(includingbonusesandprofitsharing)andarethefocusofchapter11.Thelastcomponentoftotalcompensationisbenefits,sometimescalledindirectcompensation.Benefitsencompassawidevarietyofprograms(forexample,healthinsurance,vacations,andunemploymentcompensation),thecostsofwhichapproach41percentofworkers’compensationpackages.Aspecialcategoryofbenefitscalledperquisites,orperks,areavailableonlytoemployeeswithsomespecialstatusintheorganization,usuallyupper-levelmanagers.Commonperksareacompanycar,aspecialparkingplaceoncompanygrounds,andcompany-paidcountryclubmemberships.

Compensationisthesinglemostimportantcostinmostfirms.Personnelcostsareashighas60percentcostsoncertaintypesofmanufacturingenvironmentsandevenhigherinsomeserviceorganizations(forexample,laborcostsamounttoapproximately80percentoftheU.S.PostalService’sbudget).Thismeansthattheeffectivenesswithwhichcompensationisallocatedcanmakeasignificantdifferenceingainingorlosingacompetitiveedge.Forinstance,ahigh-techfirmthatprovidesgenerouscompensationtomanagerialandmarketingpersonnelbutunderpaysitsresearchanddevelopmentstaffmayloseitsabilitytoinnovatebecausecompetitorsconstantlypirateawayitsbesttalent.Thus,howmuchispaidandwhogetspaidwhatarecrucialstrategicissuesforthefirm;theyaffectthecostsideofallfinancialstatementsanddeterminetheextenttowhichthefirmrealizesaloworhighreturnonitspayrolldollars.

BalancingEquity

Ideally,afirmshouldtrytoestablishbothinternalandexternalpayequity,buttheseobjectivesareoftenatodds.Forinstance,universitiessometimespaynewassistantprofessorsmorethanseniorfacultywhohavebeenwiththeinstitutionforadecadeormore,andfirmssometimespayrecentengineeringgraduatesmorethanengineerswhohavebeenonboardformanyyears.

Youmaywonderwhythesenioremployeesacceptlowerpayinsteadofleavingandcompetingforhigher-payingpositionselsewhere.Seniorfacultyareusuallytenured,whichmeanstheywouldgiveupjobsecurityiftheywenttoanotheruniversity.Further-more,bothcollegeprofessorsandengineersworkinfieldswheretheknowledgebaseisconstantlychanging,makingrecentgraduates(whoaremorelikelytobeawareofnewdevelopmentsintheirfield)somewhatmorevaluableemployees.

Inadditiontobalancinginternalandexternalequity,manyfirmshavetodeterminewhichemployeegroups’paywillbeadjustedupwardtomeet(orperhapsexceed)marketratesandwhichgroups’paywillremainatorundermarket.Thisdecisionisgenerallybasedoneachgroup’srelativeimportancetothefirm.Forexample,marketingemployeestendtobepaidmoreinfirmsthataretryingtoexpandtheirmarketshareandlessinolderfirmsthathaveawell-establishedproductwithhighbrandrecognition.

Ingeneral,emphasizingexternalequityismoreappropriatefornewer,smallerfirmsinarapidlychangingmarket.Thesefirmsoftenhaveahighneedforinnovationtoremaincompetitiveandaredependentonkeyindividualstoachievetheirbusinessobjectives.Muchoftherelativelynewhigh-techindustryfitsthisdescription.

Forinstance,withasalesgrowthrateofatleast40percentannuallyduringthelastfewyears,DellComputer’sCEOMichaelDellclaimsthenumberonepriorityforthecompanyishiringandretainingscarcetalent.TheCEOisnotafraidtogetinontheact,accordingtoDell’sHRDirectorAndyEsparza."I’llcallMichaelore-mailhimtosay,‘We’vegotarecruitwhohasacoupleofcompetingoffers.Wouldyoucallhim?’"saysEsparza."Andhe’llpickupthephonerightaway,orusehiscarphoneonhiswayhome—whateverheneedstodotomakethecall.Heisagreatcloser."Dellnegotiateswitheachprospectiveemployeetodeviseacompensationpackagethatdependsontheperson’svaluetothecompany.

Agreateremphasisoninternalequityismoreappropriateforolder,larger,well-establishedfirms.Thesefirmsoftenhaveamatureproduct,employeeswhoplantospendmostoftheircareerwiththefirm,andjobsthatdonotchangeoften.Muchoftheregulatedutilitiesindustryfitsthisdescription.

fixedversusvariablepay

Firmscanchoosetopayahighproportionoftotalcompensationintheformofbasepay(forexample,apredictablemonthlypaycheck)orintheformofvariablepaythatfluctuatesaccordingtosomepreestablishedcriterion.Forexample,CitiBankpaysitsemployees(exceptforthoseatthehighestexecutiveranks)almostexclusivelyintheformoffixedcompensationorbasepay.Incontrast,AndersonWindowspaysitsemployeesupto50percentoftheirtotalcompensationintheformofabonusbasedoncompanyprofitsforthe

year.

Thereisagreatdealofvariationinthewayfirmsanswerthefixedversusvariablepayquestion.Onaverage,10percentofanemployee’spayintheUnitedStatesisvariable.Thiscomparesto20percentinJapan.However,therangeishugeinbothcountries—form0percentupto70percent.Forselectemployeegroups(suchassales),variablepaycanbeashighas100percent.Ingeneral,theproportionofvariablepayincreasesasanemployee’sbasepayincreases,indicatingthatthoseinhigher-levelpositionsearnmorebuttheiroverallcompensationismoresubjecttorisk.Foremployeesearningmorethan$750,000ayearinbasepay,variablecompensationiscloseto90percentofbasepay.Forthoseearninglessthan$25,000ayearinbasepay,thispercentagedropstolessthan5percent.

AswediscussinChapter11,variablecompensationtakesmanyforms,includingindividualbonuses,teambonuses,profitssharing,andstockownershipprograms.Thehighertheproportionofvariablepay,themorerisksharingthereisbetweentheemployeeandthefirm.Thismeansatrade-offbetweenincomesecurityandthepotentialforhigherearnings.

FixedpayistheruleinthemajorityofU.S.organizationslargelybecauseitreducestherisktobothemployerandemployee.However,variablepaycanbeusedadvantageouslyinsmallercompanies,firmswithaproductthatisnotwellestablished,companieswithayoungprofessionalworkforcethatiswillingtodelayimmediategratificationinhopesofgreaterfuturereturns,firmssupportedbyventurecapital,organizationsgoingthroughaprolongedperiodofcashshortages,andcompaniesthatwouldotherwisehavetoinstitutelayoffsbecausetheirrevenuesarevolatile.

AppleComputerprovidesanexcellentexampleofafirmthatusedvariablepaytoitsownanditsemployees’advantage.Employeeswerewillingtoworkforlowsalariesforseveralyearsinexchangeforcompanystock;manyofthosewhoperseveredbecausemillionairesafterthevalueofApple’sstockwentskyhighinthemid-1980s.Similarly,manyWall-martstoremanagerswhoworkedforyearsatalowsalaryplusWall-mallstockbecamewealthywhencompany’sstockvaluesoared.

Notallvariablepayplansworkoutwellforemployees,however.Employeesattwoairlines,PeopleExpressandAmericaWest,foundthatthestocktheyreceivedinlieuofahighersalarywasalmostworthlesswhentheytriedtocashitin.

DesigningandAdministeringBenefits

AnoverviewofBenefits

Employeebenefitsaregroupmembershiprewardsthatprovidesecurityforemployeesandfamilymembers.Theyaresometimescalledindirectcompensationbecausetheyare

giventoemployeesintheformofaplan(suchashealthinsurance)ratherthancash.Abenefitspackagecomplementsthebase-compensationandpay-incentivescomponentsoftotalcompensation.AccordingtotheU.S.BureauofLaborStatistics,benefitscostU.S.companiesabout$11,586peryearfortheaverageemployee.

Employeebenefitsprotectemployeesfromrisksthatcouldjeopardizetheirhealthandfinancialsecurity.Theyprovidecoverageforsickness,injury,unemployment,andoldageanddeath.Theymayalsoprovideservicesorfacilitiesthatmanyemployeesfindvaluable,suchaschild-careservicesoranexercisecenter.

IntheU.S.theemployeristheprimarysourceofbenefitscoverage.Thesituationisquitedifferentinothercountries,wheremanybenefitsaresponsoredbythegovernmentandfundedwithtaxes.Forexample,intheU.S.employersvoluntarilyprovidetheiremployeeswithhealthinsurance,whileinCanadahealthinsuranceisarightbestowedonallcitizensbythecountry’snationalhealthsystem.ForabriefsummaryofCanada’shealth-carepolicy,seetheIssuesandApplicationsfeatureonpage396titled:"Benefitsacrosstheborder:AlookatCanada’sHealth-Caresystem."

Thebenefitspackageofferedbyafirmcansupportmanagement’seffecttoattractemployees.Whenapotentialemployeeischoosingamongmultiplejobofferswithsimilarsalaries,afirmofferinganattractivebenefitspackagewillbeaheadofthepack.Forexample,SwedishMedicalCenter,ahospitalinDenver,Colorado,usesitson-sitechildcarecenterasarecruitingtooltoattracthigh-qualitystaff.Itisoneofonlytwohospitalinitsregionthatofferthisbenefits.

Benefitscanalsohelpmanagementretainemployees.Benefitsthataredesignedtoincreaseinvalueovertimeencourageemployeestoremainwiththeiremployer.Forinstance,manycompaniesmakecontributionstoemployees’retirementfunds,butthesefundsareavailableonlytoemployeeswhostaywiththecompanyforacertainnumberofyears.Forthisreason,benefitsaresometimescalled"goldenhandcuffs."AnexcellentexampleofthepowerofbenefitstoretainemployeesistheU.S.military,whichprovidesearlyretirementbenefitstopersonnelwhoputin20yearsofservice.This"20yearsandout"retirementprovisionallowsretiredmilitarypeopletostartasecondcareeratafairlyyoungagewiththesecurityofalifelongretirementincometosupplementtheirearnings.Thesegenerousbenefitshelpthearmedforcesretainvaluableofficersandprofessionalswhowouldotherwisebeattractedtohigher-payingcivilianjobs.

Typeofbenefits

Benefitscanbeorganizedintosixcategories.Thesecategories,whichweexamineindetailinthischapter,are:

1.Legallyrequiredbenefits:U.S.lawrequiresemployerstogivefourbenefitstoallemployees,withonlyafewexceptions:(1)SocialSecurity;(2)workers’compensation,

(3)unemploymentinsurance,and(4)familyandmedicalleave.Allotherbenefitsareprovidedbyemployersvoluntarily

2.Healthinsurance:Healthinsurancecovershospitalcosts,physiciancharges,andthecostsofothermedicalservices.

3.Retirement:Retirementbenefitsprovideincometoemployeesaftertheyretire.

4.Insurance:Insuranceplansprotectemployeesortheirdependentsfromfinancialdifficultiesthatcanariseasaresultofdisabilityordeath.

5.Paidtimeoff:Time-offplansgiveemployeestimeoffwithorwithoutpay,dependingontheplan.

6.Employeeservices:Employeeservicesaretax-preferredservicesthatenhancethequalityofemployees’workorpersonallife.

译文

《管理人力资源》，2002年，北京大学出版社，第324~325、327、395~396、399页作者：Luis.R.Gomez-Mejia、DavidB.Balkin、RobertL.Cardy

什么是薪酬

员工的总薪酬有三个组成部分。每个的相对比例(即薪酬组合)适合广泛不同的公司。第一个和最大(在大多数公司)元素的总薪酬基本薪酬,员工定期接收固定工资,要么以工资的形式(例如,每周或每月的薪水)或每小时的工资。第二部分的总薪酬是薪酬激励措施,项目旨在奖励员工的良好表现。这些激励措施有许多形式(包括奖金和利润分享),第十一章的重点。总薪酬的最后一个组件是好处,有时被称为间接补偿。好处包括各种各样的程序(例如,医疗保险,假期,和失业补偿),哪一种方法的成本41%的工人的薪酬方案。一个特殊的类别称为额外津贴的福利,或津贴,只提供给员工一些组织中的特殊地位,通常上层管理人员。常见的津贴是公司的车,公司上一个特殊的停车位,公费乡村俱乐部会员。

薪酬是大多数公司最重要的成本。某些类型的生产环境和更高的服务组织(例如,劳动力成本大约80%的美国邮政服务的预算)人员成本高达60%的成本。这意味着薪酬分配的有效性可以显著差异在获得或失去竞争优势。例如,高科技公司提供丰厚的薪酬管理和营销人员但采取研发人员可能失去创新能力,因为竞争对手不断海盗最好的人才。因此,支付多少钱,谁支付公司重要的战略问题是什么;他们在成本方面影响的财务报表并确定公司在多大程度上实现其工资美元低或高回报。

平衡薪酬

理想情况下,一个公司应该建立内部和外部的薪酬公平,但这些目标往往相悖。例如,大学有时候支付新助理教授以上机构的资深教员已经十多年来,企业有时支付工程毕业生超过工程师已经很多年了。

你可能想知道为什么高级雇员接受更低的工资,而不是离开和竞争高薪职位。高级教师通常是终身的,这意味着如果他们去另一个大学他们将放弃工作保障。进而,大学教授和工程师工作在领域知识库是不断变化的,使应届毕业生(更可能是意识到字段)的新发展更有价值的员工。

除了平衡内部和外部股权,许多公司必须确定哪些员工团体的薪酬将会向上调整以满足(或超过)市场利率和组的薪酬将保持在或在市场。这个决定通常是基于每个员工的相对重要性。例如,营销员工更倾向于支付公司,正试图扩大他们的市场份额和更少的老公司,有完善的产品与高品牌认知度。

一般来说,新的、小型企业在瞬息万变的市场更适合强调外部股权。这些公司通常有很高的需要创新来保持竞争力和依赖于关键人物来实现他们的商业目标。大部分的相

对较新的高科技产业符合这一描述。

例如,每年至少40%的销售增长率在过去的几年中,戴尔电脑的首席执行官迈克尔·戴尔声称公司的首要任务是招聘和留住稀缺人才。根据戴尔的人力资源主管安迪指控,首席执行官不是害怕得到的行为。“我会打电话给迈克尔或电子邮件他说,“我们有一个招募几个相互竞争的报价。你打电话给他吗?”埃说。“他马上拿起电话,或者在回家的路上使用他的汽车电话—无论途中他需要做什么来打这个电话。他是一个伟大的接近。”戴尔与公司每个潜在员工协商制定一个取决于人的价值的薪酬。

更注重内部股票适合成立时间长的,更大的,更完善的公司。这些公司通常有一个成熟的产品,员工花大部分的职业生涯与公司的计划,和不经常更改的工作。大部分监管公用事业行业符合这种描述。

固定和可变工资

公司可以选择支付高比例的总薪酬基本工资的形式(例如,每月一个可预测的薪水)或变量的形式支付,根据一些波动预先制定标准。例如,花旗银行支付员工(除了那些在最高管理层)几乎只在固定补偿或基本工资的形式。相比之下,AndersonWindows根据公司利润的形式付给其员工总薪酬50%的奖金。

公司在回答固定和可变工资的问题时有一个很大的变化。平均有10%的员工的工资在美国是可变的。相比之下,日本的是20%。然而,在两个国家之间的差距是巨大的—从0%到70%。对于员工团体(如销售)来说，浮动薪酬可以高达100%。一般来说,变量的比例加薪作为员工的基本工资增加,表明那些在更高级别的职位赚得更多,但他们的整体薪酬更危险。年基本工资收入超过750000美元的员工，接近90%的基本工资是可变薪酬。对于那些年基本工资收入低于25000美元的,这个比例下降到低于5%。

在第十一章，我们讨论了可变薪酬拥有许多种形式,包括个人奖金,团队奖金、利润分享、和