【正文】 t done for an enterprise in Nanhai city of Guangdong Province. Based on the project, we have developed a pay management system. The new system has been adopted for about a year and obvious improvement has been achieved. Output based system is the most widely used pay system in SMME. In madetoorder enterprises, because the work tasks change frequently, it is difficult to determine the work piecequota level accurately. Enterprises face many challenges in Output based system management. The paper suggests that the panies should determine the target piece rate based on planed output value wage rate, and work out their own target piecerate based on planed hourly rate. After considering the two conditions, panies can adjust the workingprocedure piecerate, thus the target product profits and costs can be controlled within expected level. By monitoring the changes in real hourly rate of each workingprocedure, piecerate imbalance among different workingprocedures can be identified and adjusted. ACKNOWLEDGMENT This paper is supported by the national natural science foundation (70671030) of China and the natural science foundation of Guangdong province, china. (06021493). REFERENCE [1] Teng Yixian. Modem Enterprise Human Resource Resolve Scheme Performancemanagement and Implement, [M]. China Material Book . 163185. [2] Jim Schell, Smallbusiness Management Guide, CITIC Publishing . 5760 [3] Wang Xueli. Enterprise Salary Designing and Management [M].Guangzhou: Guangdong Economy Publishing house , ,3239. (in Chinese) [4] Zhang Bixi. Small and Middle Enterprise Performance Management Scheme [J]. China Human Resource 003(8) ,4849. (in Chinese) [5] Liu Juncheng. Operation System of Small and Mfiddle Enterprise, Anhui Renmin Publishing House, 99103. (in Chinese) [6] Zhang Bixi. Research on the Wage System Innovation for Enterprise Function Management Employee, Enterprise Economy, ,104106.(in Chinese) 中小制造企業(yè) 的 薪酬制度創(chuàng)新 張畢西 經(jīng)濟(jì)管理學(xué)院 廣東工業(yè)大學(xué) 廣州，中國(guó) 謝翔天 經(jīng)濟(jì)管理學(xué)院 廣東工業(yè)大學(xué) 廣州，中國(guó) 摘要 對(duì)于 中小制造企業(yè)（ SMME）， 本文研究了多種類、大批量生產(chǎn)系統(tǒng)的工人薪酬 。 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 wages. The objective of piecerate is to encourage workers to improve productivity which ensures low costs and high quality. Technical subsidy is to motivate workers to learn more technology and enhance technical operation skills, thus improve the overall workforce quality. Relative welfare subsidies include lengthofservice, medical, house rental, food, transportation and insurance, aiming for strengthening the workers39。 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。s modified wages based on piecerate。 2) Workingprocedure piecerate based on planed hourlyrate: t i =manhour quota of workingprocedure i。s average real wage rate, the pany39。 enthusiasm. Piece rate setting should follow a two step model: first, based on the previous year39。 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。 Si = real monthly wages of job i。 consciousness。 wages. This method is easy to manage, but it cannot inspirit the workers. In practice, it has been found that workhour rate based