Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,報償制度(二),國立中山大學企業管理系.,11-,1,8,報償制度(二),全面報償設計(,Total Compensation Package),績效基礎薪酬 (,performance-based pay),功績制(,merit pay plan),與獎金制(,incentive pay plan),個人獎勵(,individual incentives),與團體獎勵(,group incentives),薪資議題(,pay issues:secrecy,security,and compression),學習目標(,LEARNING OBJECTIVES),8報償制度(二)全面報償設計(Total Compensa,全面報償設計(,Total Compensation Package),本薪(,Base pay),變動性給付,(,Variable pay),間接性給付(,Indirect pay),全面報償設計(Total Compensation Pack,績效基礎薪酬(,performance-based pay),金錢是有效的績效激勵因子，企業希望留住績效好的員工的最常用的方法就是,performance-based pay,績效基礎薪酬(performance-based pay)金,兩類績效基礎薪酬,功績制(,merit pay plan),間接衡量績效，通常繼續不斷發給,獎金制(,incentive pay plan),個人獎勵(,individual incentives),團體獎勵(,group incentives),兩類績效基礎薪酬,將對員工的給付與其績效或生產力直接掛鉤的 一種設計,;,通常與本薪制度並用,.,獎金制度,將對員工的給付與其績效或生產力直接掛鉤的 一種設計;通常與,個人獎勵,論件計酬(,piece rate plans),佣金(,plans based on commissions),節省工時的獎勵(,plans based on time saved,紅利(,individual bonuses),提案獎金(,suggestion system),對管理人員的獎勵,團體獎勵,利潤分享計畫(,profit-sharing plans),史甘隆計畫(,Scanlon plan),員工認股(,ESOPs),獎金制度(,incentive pay systems),的種類,個人獎勵 團體獎勵 獎金制度(incentive pa,理想的獎金制,對員工及管理當局均有利,簡單容易瞭解,有基本薪資保證,理想的獎金制對員工及管理當局均有利,個人獎勵(,Individual Incentives),計件制(,STRAIGHT PIECEWORK),Pay determination fluctuates based on units of production per time period,差別計件制(,DIFFERENTIAL PIECE RATE),Uses two separate piece rates,One rate for production up to standard,Another rate for production exceeding standard,標準工時制(,STANDARD-HOUR PLAN),Bases wages on completion of a job or task in some expected period of time,分紅制度(,PRODUCTION BONUS SYSTEMS),Hourly rate plus bonus for exceeding a standard,佣金制(,COMMISSION),Pay determination based on a percentage of sales in units or dollars,個人獎勵(Individual Incentives)計件制,組織全面獎勵制度(,Organizationwide Incentives),提案制度(,Suggestion Systems,),Formal method of obtaining employees ideas about improvements,Reward based on the successful use of an idea,利益分享(,Gainsharing Incentives),考慮員工貢獻(,Allows employees contributing to performance results to share in the proceeds),多種 利潤來源(,Gains can include:hours worked,dollars spent on labor,dollars spent on waste),利潤分享計畫(,Profit Sharing Plans),Distribute a fixed percentage of total organizational profits to employees,員工認股(,Employee Stock Ownership)(ESOPs),Employees receive stock in the company,Employee benefits paid out in the form of company stock,組織全面獎勵制度(Organizationwide Inc,史甘隆計畫(,Scanlon Plan),鼓勵員工提出可能增進生產力的改善建議。,此制度將勞動成本實質節省後所增加的利潤，由全体員工與雇主共同分享(通常全体員工分得75%，公司分得25%),.,利益分享計畫(,Gainsharing Plans):,著名例子,林肯公司計畫(,Lincoln Electric Plan,),論件計酬(,All compensation based on piecework),晉升要看功績(,Promotions on merit),員工認股(,Stock purchase plan included),史甘隆計畫(Scanlon Plan)利益分享計畫(Gai,利潤分享計畫(,Profit Sharing Plans),在員工正常待遇之外，另行加上分享企業累積產生的利潤,.,及時分配計畫(,current distribution plan):,將當季或當年的利潤提出某一比例分配給員工,遞延計畫(,deferred plan):,利潤存到基金中，直到退休、死亡或喪失工作能力時才分配,利潤分享計畫(Profit Sharing Plans)在員,報酬制度新設計(,Innovative Compensation Design):,以個人為基礎(,People Based Pay,),技能基礎(,SKILL-BASED),Pay levels based on how many skills employees have or how many jobs they can do,知識基礎(,KNOWLEDGE-BASED),Rewards employees for acquiring additional knowledge both within current job categories and in new job ones,文憑基礎(,CREDENTIAL-BASED),Requires employees to obtain diplomas or licenses or pass one or more examinations,報酬制度新設計(Innovative Compensatio,契約保證(,Guaranteed employment contracts),高薪，不受績效影響(,High pay regardless of performance levels),秘而不宣(,Secretive pay packages),CEO,酬勞的爭議,競標法(,Competitive Pay Approach),Wide unjustifiable pay gaps,15:1 ratios in small to mid-sized,firms;100-200:1 in large firms,績效法(,Comparative Performance Approach),基於績效而變動(,Variable performance based pay),設定績效目標(,Performance targets set),委員會決定(,Compensation committees),Wide gaps but,Clearer links to performance,Closely regulated by govt,契約保證(Guaranteed employment con,薪資守密問題(,Pay Secrecy or openness),What employees want to know,Will disclosing pay information,Harm or benefit the firm,薪資保障問題(,Pay Security),Guaranteed annual wage,Supplemental unemployment benefits,Cost-of-Living adjustments Severance pay,薪資壓縮問題(,Pay Compression),Pay gaps or differentials between colleagues,Senior and junior employees,supervisors and subordinates,薪資政策與議題,薪資守密問題(Pay Secrecy or openness,12,員工福利與服務,(,Employee Benefits and Services),間接報償(,indirect compensation),組織提供福利與服務(,benefits and services),的理由,法定福利,vs.,非法定福利,美國企業與我國企業的福利措施,學習目標(,LEARNING OBJECTIVES),12員工福利與服務間接報償(indirect compe,間接報償,(,Indirect compensation),包括福利與服務(,Benefits and Services),指員工因為是組織的一員及參與組織活動而,給予的報酬，包括以金錢方式給付的福利,(如退休金、保險給付.)以及非金錢方式給付,的服務(如康樂設施、文藝活動.),Benefits and services are available to workers,as long as they are employed by the,organization,.,間接報償(Indirect compensation),影響福利與服務措施的各項因素,Domestic&Intl Economic Conditions,Labor Market,Labor Unions,Company&Industry Conditions,State&Federal,Government,Geographic Location,BENEFITS,AND,SERVICES,影響福利與服務措施的各項因素Domestic&Intl,員工福利,(,Fringe Benefits),因身為公司一份子或身居公司某一職位而享有的報酬(,Rewards tha