人力資源管理-外文翻譯(已修改)
2025-01-29 22:21 本頁面
【正文】 中文3090字 英文資料及譯文姓 名 史蒂夫 專 業(yè) 工商管理 班 別 XXXXX 指導教師 X X X 日 期 二零一四年五月十二日 譯文資料原文What is Compensation?An employee39。s total pensation has three ponents. The relative proportion of each(known as the pay mix)varies extensively by firm. The first and(in most firms) largest element of total pensation is base pensation, the fixed pay an employee receives on a regular basis, either in the form of a salary (for example, a weekly or monthly paycheck) or as an hourly wage. The second ponent of total pensation is pay incentives, programs designed to reward employees for good performance. These incentives e in many forms(including bonuses and profit sharing) and are the focus of chapter 11. The last ponent of total pensation is benefits, sometimes called indirect pensation. Benefits enpass a wide variety of programs(for example, health insurance, vacations, and unemployment pensation), the costs of which approach 41 percent of workers39。 pensation packages. A special category of benefits called perquisites, or perks, are available only to employees with some special status in the organization, usually upperlevel managers. Common perks are a pany car, a special parking place on pany grounds, and panypaid country club memberships.Compensation is the single most important cost in most firms. Personnel costs are as high as 60 percent costs on certain types of manufacturing environments and even higher in some service organizations(for example, labor costs amount to approximately 80 percent of the . Postal Service39。s budget). This means that the effectiveness with which pensation is allocated can make a significant difference in gaining or losing a petitive edge. For instance, a hightech firm that provides generous pensation to managerial and marketing personnel but underpays its research and development staff may lose its ability to innovate because petitors constantly pirate away its best talent. Thus ,how much is paid and who gets paid what are crucial strategic issues for the firm。 they affect the cost side of all financial statements and determine the extent to which the firm realizes a low or high return on its payroll dollars.Balancing EquityIdeally, a firm should try to establish both internal and external pay equity, but these objectives are often at odds. For instance, universities sometimes pay new assistant professors more than senior faculty who have been with the institution for a decade or more, and firms sometimes pay recent engineering graduates more than engineers who have been on board for many years.You may wonder why the senior employees accept lower pay instead of leaving and peting for higherpaying positions elsewhere. Senior faculty are usually tenured, which means they would give up job security if they went to another university. Furthermore, both college professors and engineers work in fields where the knowledge base is constantly changi
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