【正文】
: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)由于殘疾或死亡。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。公司提供的福利效果可以支持管理層來(lái)吸引員工。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。員工愿意為低工資工作好幾年以換取公司股票。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。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。你打電話給他嗎?”埃說(shuō)。例如,營(yíng)銷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。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)。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。 (2)workers39。 many of those who persevered because millionaires after the value of Apple39。We39。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 changing, making recent graduates(who are more likely to be aware of new developments in their field) somewhat more valuable employees.In addition to balancing internal and external equity, many firms have to determine which employee groups39。ve got a recruit who has a couple of peting offers. Would you call him?39。s stock went sky high in the mid1980s. Similarly, many Wallmart store managers who worked for years at a low salary plus Wallmall stock became wealthy when pany39。 pensation, (3)unemployment insurance, and (4)family and medical leave. All other benefits are provided by employers voluntarily insurance: Health insurance covers hospital costs, physician charges, and the costs of other medical services. : Retirement benefits provide ine to employees after they retire.: Insurance plans protect employees or their dependents from financial difficulties that can arise as a result of disability or death. time off: Timeoff plans give employees time off with or without pay, depending on the plan. services: Employee services are taxpreferred services that enhance the quality of employees39。一個(gè)特殊的類別稱為額