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tech 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。s relative importance to the firm. For example, marketing employees tend to be paid more in firms that are trying to expand their market share and less in older firms that have a wellestablished product with high brand recognition. In general, emphasizing external equity is more appropriate for newer, smaller firms in a rapidly changing market. These firms often have a high need for innovation to remain petitive and are dependent on key individuals to achieve their business objectives. Much of the relatively new hightech industry fits this description.For instance, with a sales growth rate of at least 40 percent annually during the last few years, Dell Computer39。We39。s value to the pany.A greater emphasis on internal equity is more appropriate for older, larger, wellestablished firms. These firms often have a mature product, employees who plan to spend most of their career with the firm, and jobs that do not change often. Much of the regulated utilities industry fits this description.fixed versus variable payFirms can choose to pay a high proportion of total pensation in the form of base pay(for example, a predictable monthly paycheck)or in the form of variable pay that fluctuates according to some preestablished criterion. For example, CitiBank pays its employees(except for those at the highest executive ranks)almost exclusively in the form of fixed pensation or base pay. In contrast, Anderson Windows pays its employees up to 50 percent of their total pensation in the form of a bonus based on pany profits for the year.There is a great deal of variation in the way firms answer the fixed versus variable pay question. On average, 10 percent of an employee39。 many of those who persevered because millionaires after the value of Apple39。s healthcare policy, see the Issues and Applications feature on page 396 titled: Benefits across the border: A look at Canada39。 (2)workers39。第一個(gè)和最大(在大多數(shù)公司)元素的總薪酬基本薪酬,員工定期接收固定工資,要么以工資的形式(例如,每周或每月的薪水)或每小時(shí)的工資。好處包括各種各樣的程序(例如,醫(yī)療保險(xiǎn),假期,和失業(yè)補(bǔ)償),哪一種方法的成本41%的工人的薪酬方案。某些類(lèi)型的生產(chǎn)環(huán)境和更高的服務(wù)組織(例如,勞動(dòng)力成本大約80%的美國(guó)郵政服務(wù)的預(yù)算)人員成本高達(dá)60%的成本。他們?cè)诔杀痉矫嬗绊懙呢?cái)務(wù)報(bào)表并確定公司在多大程度上實(shí)現(xiàn)其工資美元低或高回報(bào)。高級(jí)教師通常是終身的,這意味著如果他們?nèi)チ硪粋€(gè)大學(xué)他們將放棄工作保障。例如,營(yíng)銷(xiāo)員工更傾向于支付公司,正試圖擴(kuò)大他們的市場(chǎng)份額和更少的老公司,有完善的產(chǎn)品與高品牌認(rèn)知度。例如,每年至少40%的銷(xiāo)售增長(zhǎng)率在過(guò)去的幾年中,戴爾電腦的首席執(zhí)行官邁克爾你打電話給他嗎?”埃說(shuō)。更注重內(nèi)部股票適合成立時(shí)間長(zhǎng)的,更大的,更完善的公司。例如,花旗銀行支付員工(除了那些在最高管理層)幾乎只在固定補(bǔ)償或基本工資的形式。相比之下,日本的是20%。年基本工資收入超過(guò)750000美元的員工,接近90%的基本工資是可變薪酬。這意味著收入之間的權(quán)衡安全性和潛在的更高的收益。員工愿意為低工資工作好幾年以換取公司股票。兩家航空公司的雇員,美國(guó)人民捷運(yùn)航空公司和美國(guó)西部航空公司, 當(dāng)他們?cè)噲D轉(zhuǎn)換為現(xiàn)金時(shí)發(fā)現(xiàn)他們收到代替加薪的股票幾乎一文不值。據(jù)美國(guó)勞工統(tǒng)計(jì)局額統(tǒng)計(jì),(Bureau of Labor Statistics)、美國(guó)公司每年對(duì)普通員工的福利成本約為11586美元。在美國(guó),雇主是福利覆蓋的主要來(lái)源。公司提供的福利效果可以支持管理層來(lái)吸引員工。福利還可以幫助管理層留住員工。福利的力量留住員工的一個(gè)很好的例子是美國(guó)軍方,提供給提前退休人員福利投入服役20年。(2)工人失業(yè)保險(xiǎn)賠償,(3),(4)家庭和病假。:保險(xiǎn)計(jì)劃保護(hù)雇員或他們的家屬?gòu)呢?cái)政困難,可能出現(xiàn)由于殘疾