【正文】 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 。為了滿足客戶的需求，降低風(fēng)險(xiǎn)，國(guó)外和國(guó)內(nèi)經(jīng)銷商也改變了他們的訂購模式。工件配額管理水平影響著一個(gè)公司的生產(chǎn)計(jì)劃，交貨期，人員編制，職工工資，生產(chǎn)成本 及其他重要問題 [2]。 A．工件配額失衡將導(dǎo)致低勞動(dòng)生產(chǎn)率 在“生產(chǎn) 訂單”型企業(yè)，工件配額絕對(duì)化和相對(duì)化失衡是主要問題 [3,4]。 時(shí)間工資制度通常會(huì)成為一個(gè)選擇。 因此 ， 工件配額的失衡 將增加管理困難，這可能會(huì)導(dǎo)致生產(chǎn)現(xiàn)場(chǎng)混亂和危機(jī) 。 產(chǎn)品 質(zhì)量主要依賴于工人的操作技能和經(jīng)驗(yàn)。 A． 計(jì)件工資率不平衡調(diào)整基礎(chǔ) 為了糾正工作中的不 合理 計(jì)件工資制度， 在對(duì) 許多 不同的工資數(shù)據(jù) 進(jìn)行 詳細(xì)分析 后， 通過比較 不同工作的工人的當(dāng)前工資，會(huì)發(fā)現(xiàn)這種不平衡的存在 。 β i 1，表明工資水平太 偏 高， 會(huì) 導(dǎo)致成本增加 ，在這種情況下，時(shí)薪率要降低。 一般來說，工作 需求 高技能和 大 勞動(dòng)強(qiáng)度 要 有一個(gè)相對(duì)較高的計(jì)件工資 。 n = 階段數(shù) 。 根據(jù)學(xué)習(xí)曲線理論， 批量數(shù)量 對(duì)生產(chǎn)力 有很大 影響，因此，應(yīng) 該有 批量 修正系數(shù) 來修正計(jì)件工資率。 n I = 批量 i的抽樣樣本中的次品數(shù) Ni = 批量 i的樣本數(shù) 。據(jù)調(diào)查，當(dāng)公司的技術(shù)和福利補(bǔ)貼占工資總額 2030％時(shí)，對(duì)職工的激勵(lì)效果最大 [5]。根據(jù)該項(xiàng)目，我們開發(fā)了薪酬管理制度。 感謝： 本文受到中國(guó)國(guó)家自然科學(xué)基金（ 70671030）和中國(guó)廣東省自然科學(xué)基金（ 06021493）支持。公司還可以調(diào)整勞動(dòng)工序計(jì)件工資，以便目標(biāo)產(chǎn)品的利潤(rùn)和成本可以控制在預(yù)期水平。同時(shí)確保計(jì)件工資水平的相對(duì)穩(wěn)定，任何計(jì)件工資水平如明顯偏離了預(yù)期的水平，應(yīng)作立刻相應(yīng)調(diào)整。技術(shù)補(bǔ)貼為了鼓勵(lì)更多的技術(shù)工人學(xué)習(xí)技術(shù)，提高操作技能，從而提高員工的整體素質(zhì)。 h =相對(duì) 材料消耗 的工人數(shù) Cq, Cr分別 是材料消耗 和特定配額的 材料消耗 量。 2. 基于計(jì)劃時(shí)薪率的 勞動(dòng)工序計(jì)件工資率 ： t i = i階段勞動(dòng)工序的時(shí)間配額 3） 基于計(jì)劃時(shí)薪率的 產(chǎn)品計(jì)件工資率： m = 產(chǎn)品 勞動(dòng)工序的數(shù)量 4）確定的計(jì)件工資率調(diào)整系數(shù)： 5） 決定批量 修正系數(shù) . 。 計(jì)件設(shè)置應(yīng)遵循兩個(gè)步驟：第一，根據(jù)前一年的實(shí)際工資數(shù)據(jù)和輸出值，可得到平均工資KeV: Sj =j階段總工資 。 B． 標(biāo)準(zhǔn)計(jì)件工資調(diào)整方法 計(jì)件工資標(biāo)準(zhǔn)確定 時(shí) 考慮許多 因素。 β i=每份工作工資率水平的合理系數(shù) W oi =工作 i的時(shí)薪率 一般來說 β i應(yīng)該符合以下兩個(gè)條件： ③ β i≈ 1。 工件配額水平應(yīng)得到有效的管理。 在輸出的系統(tǒng) 中 ，工人的工資 主要由 數(shù)量決定。 疏忽監(jiān)測(cè)和控制將帶來的統(tǒng)計(jì)誤差，從而使生產(chǎn)成本上升的異常增加。在實(shí)踐中，因?yàn)楣ぜ漕~是難以合理確，因?yàn)殡y也以確定一個(gè)合理的工件配額水平，許多 SMME往往根據(jù)工人的實(shí) 際工資水平調(diào)整配額水平。隨著產(chǎn)品品種，數(shù)量的頻繁變化，如何確保配額的合理性和準(zhǔn)確性，并根據(jù)它確定合理的職工工資 水平。隨著任務(wù)的頻繁變化，如何確定和調(diào)整計(jì)件將在相當(dāng)大程度上決定企業(yè)是否能正常發(fā)展，贏得市場(chǎng)競(jìng)爭(zhēng)。市場(chǎng)需求變得更加多樣化，個(gè)性化和瞬息化。 cohesion. According to the workers survey made in many other panies, when technical and welfare subsidy account for 2030% of the total wages, expected motivation effects can be achieved. [5] V. ADJUSTMENT AND IMPLEMENTATION OF TUIE NEW OUTPUT BASED SYSTEM To make sure that an output based system meets the expected objectives, before implementation, extensive explanation and munication is necessary to help workers understand the basis and purpose of the new output based system. Some jobs quota level may be quite lax and the piecerate should be reduced in the new output based system that being the case, management should explain the reasons for the adjustment more thoroughly. It39。 Kq =average rejectrate。 next, based on product price and planed wage rate, we can decide product piecerate, and further, planed working procedure piecerate according to the following method: 1) Piecerate based on planed wage rate: P = unit product price。s present wage level and the enterprise39。 wages. In order to get higher wages, workers always strive for product quantities but ignore product quality and cost, because of which it is difficult for madetoorder enterprises to establish the process quality standard and operation criterion properly. Process quality mostly relies on workers operation skills and experience. To maintain the product quality, many people are employed to work in manufacture scene to check the product quality, which increase the manhour consumption, and also, the dependency of the operation workers. More reject results in the poorly done work have to be done over again, which greatly increase the manhour and the waste of materials. Although large amount of human resources and time are spent on products quality control, quality plaints and claims from customers still amount high. III. BALANCE AND ADJUSTMENT OF WORKERS WAGES IN SMME Work piece Quota setting is a basic man