【正文】 [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)濟管理學院 廣東工業(yè)大學 廣州，中國 謝翔天 經(jīng)濟管理學院 廣東工業(yè)大學 廣州，中國 摘要 對于 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 。 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。 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。 Ni = numbers of samples in batch i。 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。 Kq =average rejectrate。s modified wages based on piecerate。 for batch of 200 to 500 pieces, = , batch of 500 to 1000 pieces, = , etc. 6) Adjusted the piecerate of working procedure i: C. Tie the Wage in with the Quality and Material Consumption In outputbased system, to prevent the workers from focusing more on quantity than on quality and cost, quality and cost control variables should be included in calculating the workers39。 2) Workingprocedure piecerate based on planed hourlyrate: t i =manhour quota of workingprocedure i。 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 average real wage rate, the pany39。 Vj= Output in period j。 enthusiasm. Piece rate setting should follow a two step model: first, based on the previous year39。s present wage level and the enterprise39。 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。 β i = the rationality coefficient of the wage rate level of each job. W oi = planed hourly rate of job i Generally β i should satisfy the following two conditions: ① β i≈ 1。 Si = real monthly wages of job i