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Compensation management in American companies

2018-10-31 来源: 51due教员组 类别: Essay范文

下面为大家整理一篇优秀的essay代写范文- Compensation management in American companies,供大家参考学习,这篇论文讨论了美国企业的薪酬管理薪酬是员工向其所在企业提供劳动或劳务而获得的各种形式的酬劳或答谢。薪酬模式是指薪酬的构成及其组合。而美国的薪酬模式是西方国家现代薪酬制度的典型代表。美国企业的工资标准由企业的劳资双方代表进行谈判,签订集体合同加以确定工资等级和工资标准。职工的工资收入一般由基本工资和浮动工资组成。

Compensation management,美国企业薪酬管理,essay代写,作业代写,代写

Compensation refers to various forms of remuneration or acknowledgement received by employees for providing labor or services to their enterprises. Salary mode refers to the composition and combination of salary. The design of compensation mode needs to highly follow the enterprise strategy. The compensation mode without strategic guidance equals to blind direction without direction, which will hinder the development of the enterprise. The design of compensation should be fair and reasonable, and the failure to achieve a fair and reasonable compensation model will lead to the misprision of military personnel of "unclear reward and punishment, unfair reward and punishment", which will definitely affect morale and cause civil unrest. The American compensation model is a typical representative of the modern compensation system in western countries.

In the United States, wages are negotiated by both labor and labor representatives, and collective contracts are signed to determine pay levels and standards. The contract is generally valid for two years, specifying the amount of wage growth over a two-year period in stages, as well as the relevant standards of benefits and benefits. The federal government generally does not intervene in the specific affairs of enterprises except to set the minimum wage and overtime wage by law.

The salary income of worker is made up of base salary and floating salary commonly. Base salary is a relatively stable remuneration based on job evaluation and market factors, which generally takes the form of hourly wage rate or monthly salary. In American enterprises, managers are usually paid, such as chairman, President, general manager, supervisor, technicians and other managers. The worker executes hour salary to make commonly, pay according to the number of hours that its work namely, also have an enterprise to execute piece work wage system. Base salary is measured by labor post to decide the wage coefficient of different post first, the price that decides by market labor supply and demand decides certain key post to sort, post grade, element is compared wait a moment. No matter which kind of method, its essence is to want to distinguish the different requirement of different labor position to laborer intelligence, physical ability, responsibility and labor condition different, reflect laborer's different pay thereby on the difference of labor remuneration. Variable wages include incentives and benefits. The main purpose of basic wage is to attract and stabilize qualified labor force, and stimulating wage is to stimulate the enthusiasm of workers by means of increasing wages. The so-called stimulus wage is a variety of wage forms based on higher than the specified level of productivity. Sharp wage payment by piece or by unit of work, also have according to the production of more than quota bonuses paid, also is the remuneration linked to output, float salary as production, to stimulate the workers to increase production, generally speaking, the labor costs accounted for the total cost of large, competitive, worker individual production is easy to distinguish between industry, the role of stimulating salary is bigger, this kind of wages in the clothing, textile, shoes and some common metal manufacturing.

Since the 1980s, due to the economic recession, many American companies have adopted some flexible wage forms, such as knowledge payment plan, employee stock ownership plan, profit sharing plan and productivity benefit sharing system, in order to reduce labor costs and increase corporate profits.

According to the plan of knowledge payment, this is a means of attaching importance to knowledge in the era of knowledge economy. Pay according to knowledge plan refers to pay according to the degree of knowledge or technology mastered by workers. Employees start from getting basic salary. With the continuous mastering of new technology, the salary is also constantly improved, from level 1 to level 7. In essence, this system links the salary with the individual's skills and knowledge, and the wage level depends on the workers' knowledge and skills. For employers, this means greater flexibility in hiring, reduced staffing and turnover, fewer miners and higher productivity. For the workers, this system has a certain incentive effect, making the workers' quality continuously improve, making them feel that as long as they study hard and acquire more knowledge and skills, they can constantly get higher pay and improve their situation, and at the same time improve labor relations.

Currently, more than 100,000 companies in the United States implement profit-sharing programs, which give employees a portion of their profits as bonuses or shares. Profit sharing programs are divided into cash sharing programs and deferred plans. The former is the immediate cash distribution of profits, work performance and pay can be linked directly. The latter is credited to the employee's account and deferred until the employee retires. In the United States, there are two different views on profit-sharing programs. The other is that it puts employees at risk by shifting some of their relatively stable wages and salaries to pay based on the company's profits. The productivity benefit sharing system is actually a kind of worker participation system. Workers, from the general manager to the general worker, share in the benefits of increased productivity, not only through the efforts of workers, but also through the renewal of plant equipment and other factors.

Employee stock ownership plan is a trust fund set up by the employee stock system which is allocated by the company on a regular basis. The trustee USES the fund annually to buy a percentage of the business owner's stock, which is then distributed under each employee's name, depending on the annual salary of the participating employee. When the employee leaves or retires, the trustee can ask the employer to contribute money to buy back the stock.

Since the 1980s, more than 100 companies in the United States have adopted employee stock ownership schemes to improve their poor performance. Currently, the number of companies with employee stock ownership plans in the United States has grown to around 10,000. American economists believe that employee stock ownership plans, which provide incentives to build a more productive cooperative economy, create more opportunities for employees to participate in all levels of affairs, and provide more sources of income for most workers, are the positive direction American companies should choose. By means of employee participation in management, every employee has a sense of ownership of part of the enterprise, and thus CARES more about the fate of the enterprise.

From the perspective of the company, the employee stock ownership plan has the following advantages: as the employee stock ownership system emphasizes "people-oriented", it is conducive to improving the ownership spirit of the majority of employees or the enthusiasm of employees, thus improving labor productivity. According to the statistics, execute the company of worker stock system, average profit wants to be higher than similar enterprise 1/2, its labor productivity wants to be higher than similar enterprise 1/3. Provide a convenient stock market for companies and provide companies with a cheap source of capital. Play the role of tax avoidance. Under a U.S. law, companies with employee-owned stock ownership plans are given credit and tax breaks. In 1984, the direct tax cut law provided that the interest income of enterprises performing loans to employee stock ownership plans could be reduced by 50%.

In the United States, the compensation mode for managers is usually in the form of base salary and performance accounting plus stock. The basic salary is generally determined according to the average price of the talent market, such as hiring a senior manager of corresponding level from $100,000 to $200,000, and the price positioning of ge is 75% of the market cap, based on the consideration that ge's performance remains in the top 25 of multinational companies. The performance provision is generally presented as year-end bonus, which is used as short-term incentive to emphasize the evaluation of the annual work goal and annual performance in the operation, emphasize the concern of senior managers for the annual performance, and usually determine the amount of bonus according to the coefficient of the completion of individual goals and tasks.

In the compensation structure of American business managers, especially senior managers, stock options account for a very large proportion, which is directly proportional to the level of senior executives. The higher the level, the higher the proportion of stock options in the whole compensation. This is also the main reason why American business managers receive the highest salaries in the world.

As a basic means to realize the rational allocation of human resources compensation plays a very important role in the development and management of human resources. On the one hand, salary represents the quantity and quality of different labor abilities that the laborer can provide, and reflects the basic situation of labor supply; on the other hand, it represents the type, quantity and degree of human resource needs of employers, and reflects the situation of labor demand. Salary management is to use salary as the most important economic parameter in human resources to guide human resources to move in a reasonable direction, so as to maximize the organizational goal. In this regard, the compensation model of American enterprises has a certain reference role for Chinese enterprises.

At present, China's enterprise management has a wide range of compensation models, including annual salary system, monthly salary system and equity incentive. Some listed companies and senior executives of state-owned enterprises often have annual salaries of tens of millions of yuan, which cannot play an incentive role. It is suggested that the compensation of the management of Chinese enterprises should learn from the compensation model of American enterprises and adopt the form of base salary performance measurement stock to link the remuneration of enterprise managers with their work performance and the enterprise's economic benefits, so as to fully mobilize the enthusiasm of managers. At the same time, they should be punished for their dereliction of duty in their work and the losses caused by the enterprise.

The compensation mode of employees in Chinese enterprises is also not satisfactory, which cannot truly reflect the ownership awareness of employees in the enterprise, and thus cannot maximize the motivation of employees. It is suggested that national enterprises should learn from the salary model of American enterprises and adopt the mode of paying according to knowledge, employee stock ownership, profit sharing and productivity benefit sharing. The hourly wage system and piece work wage system can also be tried out. The advantage of doing so: it is full reflect the principle of distribution according to work that much work much get, be helpful for breaking up the traditional salary mode of doing more work and less work, doing and not doing the same thing, maximally mobilize the labor enthusiasm and innovation spirit of enterprise employee; Second, it is beneficial to link the interests of enterprise employees to the interests of the enterprise, fully reflect the ownership of enterprise employees; Third, it is conducive to attracting and retaining talents.

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