【正文】 on pay system always results in slowdown of work efficiency and decrease in productivity. While in piece rate system, workers39。 wages, production costs and other important issues [2]. For MaketoOrder enterprises, because the variety of products and quantity ordered vary frequently, it39。Wage System Innovation in Small and Middle Manufacture Enterprise Zhang bixi School of Economics and Management Guangdong University of Technology Guangzhou, China Xie xiangtian School of Economics and Management Guangdong University of Technology Guangzhou, China AbstractFor small and middle manufacture enterprises (SMME), the problem of workers39。s production plan, duedate, staffing, workers39。 wages are calculated on the basis of hourly rate or piece rate. In hourly rate system, working hours and hourly rate determine the workers39。 real wage level. To resist this, workers will reduce production pace deliberately. It can be concluded that the inconsequence or imbalance of work piece quota is an important reason for the lower productivity. B. Work pieceQuota Inconsequence Makes It Difficult To Control the Cost The product variety changes frequently and many tasks are temporary in maketoorder systems, so it is difficult to set the work piece quota correctly, and the timewage system usually bees a choice. Under this system, productivity can only be maintained by workers39。s overall management ability. Work piece Quota level determines directly the efficiency, quality and cost. [4] Work piece Quota level should be managed effectively. Timely and scientific adjustment of the quota is an important part of quota management. A. The Basis of Piece Rate Imbalance Adjustment In order to correct the imbalance in piece rate system, a detailed analysis on the historical wage data from many different jobs has been conducted. By paring the present wage levels of workers doing different jobs, the existence of the piece rate level imbalance has been found out. Considering the working hours of different jobs vary, we have pared the workers real hourly rate based on the following equation (1): W ei = Si/Ti (1) W ei= real hourly rate of job i。(i=1,… ,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。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。 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。 = product planed wage rate。 wages. The follow equation can be used: Se= a worker39。 Km= reward or punishment rate related to material consumption (usually, Km =)。 m= numbers of batches of this month。s quite normal to have some weakness in any output based system. In the implementation process, the pany should pay special attention to the data analysis and disposal. Management should listen to the workers39。 并已 證明了新的薪酬制度 相對傳統(tǒng)薪酬制度更有激勵作用，并能簡化企業(yè)薪酬管理。只有提供高質量，低產耗，高服務的產品，并縮短交貨時間，才能在 SMME中贏得競爭力。為適應需求模式，企業(yè)的生產模式已經(jīng)從傳統(tǒng)的“生產 存儲”模式轉向“生產 訂單”模式。 II. SMME中工件定額管理存在的問題 工件配額管理是生產型企業(yè)的根本。在時薪制，工作時間和每小時工資率決定工人的工資。所有這些都會對工作效率，成本，質量和其他問題有直接影響。工件配額的不平衡性嚴重影響生產率。 B．工件配額失衡將導致生產成本難控制 產品品種變化頻繁，很多任務是臨時按訂單生產 ，因此很難確定工件配額正確 。 如果計件制獲得通過，因為缺乏有效的方法來設置工件配額，配額水平趨于寬松，這顯然會增加成本。 C．工件配額失 衡將增加計劃和控制的難度 平衡生產能力，人員配備，設置交貨期，建立營運計劃 ， 工件配額 是其 主要依據(jù) 。總會有出現(xiàn)質量低劣的問題 。 在“生產 — 訂單”型企業(yè)，由于很難 建立質量標準和 正確的 工藝操作規(guī)范 ，工人 為了獲得更高的工資， 往往 追求產品數(shù)量而忽視產品質量和成本。 雖然大量的時間和人力資源 都 用于產品質量控制， 但不合格產品 質量和客戶投訴索賠數(shù)額仍然很高。 及時和科學的配額調整是配額管理的重要組成部分。 Ti =工作 i的實際月工作小時數(shù)。(i=1,? ,m) ④ β 1≈β 2≈ ? ≈β m m = 工作的類型數(shù) 條件 ① 適合 絕對工資水平， β i 1意味著工資水平 偏 低， 并且工人辭職率很高 。 調整措施應盡快。 第一， 需要考慮 不同的工作所需技能和工作強 度。 第 三是公司目前的工資水平和 其他 企業(yè)的 工資 水平之間 的差異 。 V j = j階段發(fā)出工資 。 通過分析實際工資率的合理性，并考慮到行業(yè)的平均實際工資率， 能得到 該公司的目標收益率和 計劃消耗 成本。 在不同的“生產 — 訂單”企業(yè)，這個系數(shù)由很大不同 。 如下： Se=基于計件工資率的一個工人工資修正 。 在不同產品中， 平均 次品 率 k按下列公式 得到： Vi = 批量 i的產品價值 。 方法 和 調整計件工資率 水平的流程圖如圖 1。福利補貼包括工齡， 醫(yī)療，房屋出租，食品，運輸，保險等，是為了加強工人歸屬感，所有這些都是為了增加企業(yè)的凝聚力為目標。系統(tǒng)有時發(fā)生錯誤是很正常德，所以在實施過程中，公司應特別注意數(shù)據(jù)的分析和處理。 VI. 結論 以上是一個對廣東省南海市企業(yè)進行的管理咨詢一部分。在“制造 — 訂單”型企業(yè)，由于工作任務經(jīng)常變動，難以準確確定工件的配額水平。通過實時監(jiān)測每個勞動工序的時薪率的改變，程序可以識別和調整在不同勞動工序中的計件率的不平衡。 , 99103. [6] 張畢西 .工資制度創(chuàng)新 在 企業(yè)員工管理中的作用 .企業(yè)經(jīng)濟 .,104106.