人力資源管理-外文翻譯

人力資源管理-外文翻譯

廣西科技大學管理學院

英文資料及譯文

譯文資料原文

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.

譯文

《管理人力資源》，2002年，北京大學出版社，第324~325、327、395~396、399頁作者：Luis.R.Gomez-Mejia、DavidB.Balkin、RobertL.Cardy

什么是薪酬

員工的總薪酬有三個組成部分。每個的相對比例(即薪酬組合)適合廣泛不同的公司。第一個和最大(在大多數(shù)公司)元素的總薪酬基本薪酬,員工定期接收固定工資,要么以工資的形式(例如,每周或每月的薪水)或每小時的工資。第二部分的總薪酬是薪酬激勵措施,項目旨在獎勵員工的良好表現(xiàn)。這些激勵措施有許多形式(包括獎金和利潤分享),第十一章的重點?？傂匠甑淖詈笠粋€組件是好處,有時被稱為間接補償。好處包括各種各樣的程序(例如,醫(yī)療保險,假期,和失業(yè)補償),哪一種方法的成本41%的工人的薪酬方案。一個特殊的類別稱為額外津貼的福利,或津貼,只提供給員工一些組織中的特殊地位,通常上層管理人員。常見的津貼是公司的車,公司上一個特殊的停車位,公費鄉(xiāng)村俱樂部會員。

薪酬是大多數(shù)公司最重要的成本。某些類型的生產(chǎn)環(huán)境和更高的服務組織(例如,勞動力成本大約80%的美國郵政服務的預算)人員成本高達60%的成本。這意味著薪酬分配的有效性可以顯著差異在獲得或失去競爭優(yōu)勢。例如,高科技公司提供豐厚的薪酬管理和營銷人員但采取研發(fā)人員可能失去創(chuàng)新能力,因為競爭對手不斷海盜最好的人才。因此,支付多少錢,誰支付公司重要的戰(zhàn)略問題是什么;他們在成本方面影響的財務報表并確定公司在多大程度上實現(xiàn)其工資美元低或高回報。

平衡薪酬

理想情況下,一個公司應該建立內部和外部的薪酬公平,但這些目標往往相悖。例如,大學有時候支付新助理教授以上機構的資深教員已經(jīng)十多年來,企業(yè)有時支付工程畢業(yè)生超過工程師已經(jīng)很多年了。

你可能想知道為什么高級雇員接受更低的工資,而不是離開和競爭高薪職位。高級教師通常是終身的,這意味著如果他們去另一個大學他們將放棄工作保障。進而,大學教授和工程師工作在領域知識庫是不斷變化的,使應屆畢業(yè)生(更可能是意識到字段)的新發(fā)展更有價值的員工。

除了平衡內部和外部股權,許多公司必須確定哪些員工團體的薪酬將會向上調整以滿足(或超過)市場利率和組的薪酬將保持在或在市場。這個決定通常是基于每個員工的相對重要性。例如,營銷員工更傾向于支付公司,正試圖擴大他們的市場份額和更少的老公司,有完善的產(chǎn)品與高品牌認知度。

一般來說,新的、小型企業(yè)在瞬息萬變的市場更適合強調外部股權。這些公司通常有很高的需要創(chuàng)新來保持競爭力和依賴于關鍵人物來實現(xiàn)他們的商業(yè)目標。大部分的相

對較新的高科技產(chǎn)業(yè)符合這一描述。

例如,每年至少40%的銷售增長率在過去的幾年中,戴爾電腦的首席執(zhí)行官邁克爾·戴爾聲稱公司的首要任務是招聘和留住稀缺人才。根據(jù)戴爾的人力資源主管安迪指控,首席執(zhí)行官不是害怕得到的行為?！拔視螂娫捊o邁克爾或電子郵件他說,“我們有一個招募幾個相互競爭的報價。你打電話給他嗎?”埃說?！八R上拿起電話,或者在回家的路上使用他的汽車電話—無論途中他需要做什么來打這個電話。他是一個偉大的接近?！贝鳡柵c公司每個潛在員工協(xié)商制定一個取決于人的價值的薪酬。

更注重內部股票適合成立時間長的,更大的,更完善的公司。這些公司通常有一個成熟的產(chǎn)品,員工花大部分的職業(yè)生涯與公司的計劃,和不經(jīng)常更改的工作。大部分監(jiān)管公用事業(yè)行業(yè)符合這種描述。

固定和可變工資

公司可以選擇支付高比例的總薪酬基本工資的形式(例如,每月一個可預測的薪水)或變量的形式支付,根據(jù)一些波動預先制定標準。例如,花旗銀行支付員工(除了那些在最高管理層)幾乎只在固定補償或基本工資的形式。相比之下,AndersonWindows根據(jù)公司利潤的形式付給其員工總薪酬50%的獎金。

公司在回答固定和可變工資的問題時有一個很大的變化。平均有10%的員工的工資在美國是可變的。相比之下,日本的是20%。然而,在兩個國家之間的差距是巨大的—從0%到70%。對于員工團體(如銷售)來說，浮動薪酬可以高達100%。一般來說,變量的比例加薪作為員工的基本工資增加,表明那些在更高級別的職位賺得更多,但他們的整體薪酬更危險。年基本工資收入超過750000美元的員工，接近90%的基本工資是可變薪酬。對于那些年基本工資收入低于25000美元的,這個比例下降到低于5%。

在第十一章，我們討論了可變薪酬擁有許多種形式,包括個人獎金,團隊獎金、利潤分享、和