薪酬方面外文翻译---中小制造企业的薪酬制度创新(编辑修改稿)内容摘要:

m) ② β 1≈β 2≈ … ≈β m m = numbers of types of work. Condition ① requires the rationality of absolute wage level, β i 1 means the wage level is too lower, and it should result in the abdicaterate of workers, which will be high。 β i 1 indicates that the wage level is too high and it should result in the increase of product costs, in this case the hourly rate should be reduced appropriately. Condition ② is the rationality requirement of the relative wage level. Obvious difference inβ i reflects the fact that workers doing different jobs receive unfairly pay, which will easily make the workers feel unsatisfied. Adjustment measures should be made as soon as possible. When trying to adjust the hourly rate of any job, the managers should explain adequately the reasons to the workers and convince them to accept the adjustment. Sometimes, multistep gradual adjustment is a necessary strategy for the successful and smooth transition to a new piece rate level. B. The Method of Adjusting Piece Rate Standard Many factors should be taken into account when determining the piece rate standard. First, technical skills required and work intensity of different jobs should be thought over. Generally, jobs requiring high technical skills and work intensity deserve a relatively higher piece rate。 another factor is the percentage of wages in total production value. This is related with the management level and labor productivity. The third one is the difference between the pany39。 s present wage level and the enterprise39。 s average level. When workers have lower wages than those working in other panies with the same job level, they may leave the pany, and the demission rate will increase. When setting the piece rate level, the fairness principle should be adhered to, thus to arouse the workers39。 enthusiasm. Piece rate setting should follow a two step model: first, based on the previous year39。 s real wage data and output value, one can get the mean wage rate KeV: Sj=Total wages in period j。 Vj= Output in period j。 n =statistic period. If real wage rate is higher than industry average, deep analysis should be conducted to find out whether it is because of the high real wage rate, or because the existence of management problems. This serves as the basis of adjusting wage level. By analyzing the rationality of real wage rate, and considering the industry39。 s average real wage rate, the pany39。 s target profit rate and planed cost may be reached. We can set the planed wage rate,。 next, based on product price and planed wage rate, we can decide product piecerate, and further, planed working procedure piecerate according to the following method: 1) Piecerate based on planed wage rate: P = unit product price。 = product planed wage rate。 2) Workingprocedure piecerate based on planed hourlyrate: t i =manhour quota of workingprocedure i。 3) Product piecerate based on planed hourly rate: m= numbers of workingprocedure of product. 4) Determine the piecerate adjustment coefficient: 5) Determine the batch modification coefficient .The batch of orders varies greatly in madetoorder enterprises. According to the learning curve theory, the batch has significant influence on productivity, so, there should be a batch coefficient to modify the piecerate, for example, for batch less than 200 pieces, =。 for batch of 200 to 500 pieces, = , batch of 500 to 1000 pieces, = , etc. 6) Adjusted the piecerate of working procedure i: C. Tie the Wage in with the Quality and Material Consumption In outputbased system, to prevent the workers from focusing more on quantity than on quality and cost, quality and cost control variables should be included in calculating the workers39。 wages. The follow equation can be used: Se= a worker39。 s modified wages based on piecerate。 N =total output finished by a worker。 Kq =average rejectrate。 Km= reward or punishment rate related to material consumption (usually, Km =)。 h = numbers of workers related to the material consumption. Cq, Cr is material consumptionquota and real material consumption respectively. The average rejectrate k is calculated based on the product values under multivariety products conditions according to the following equation: Vi = values of products checked in batch i。 n I = numbers of rejectproducts in sample products from batch i。 Ni = numbers of samples in batch i。 m= numbers of batches of this month。 Approach to adjust the piecerate of output based system The approach and flow chart to adjust the piecerate level is express as figure 1. IV. ALLOWANCE FOR WELFARE AND CRAFTSMANSHIP The above output based system is based primarily on piecerate, plus craftsmanship subsidy and welfare。
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