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ACCAglobal Accountant杂志-2013年一月刊P5 -薪酬制度
对员工和管理层的薪酬计划 对员工和管理层的薪酬计划绩效管理的一个重要组成部分，包括员工管理管理人员，他们的表现将对性能有重大的影响 该组织作为一个整体。本文着眼于如何奖励方案可以用于影响员工的行为。奖励计划的意义 奖励计划的一个广泛的定义是由布拉顿：奖励制度是指所有货币，非货币和心理付款，以换取其雇员提供了一个组织它们的执行工作。”奖励计划可能包括外在和内在奖励。外在的奖励物品如财务支付和工作条件，员工接受作为工作的一部分。内在报酬与满意这是来自实际执行如个人成就的工作，感和对社会有所贡献。许多人的工作慈善机构，例如，工作很低的工资比他们可能实现如果 他们为商业机构工作。在这样做时，他们相互交换为做一些他们认为内在报酬外在的奖励对社会有利。一个奖励计划的目标什么是组织希望达到的一个奖励计划？以下是最重要的目标之一： 1。通过调整目标的支持组织的目标员工在这些。 2。确保组织能够招募和留住足够 具有合适技能的员工人数。 3。激励员工。 4。使管理层和员工风险偏好与组织。 5。遵守法律法规。 6。有道德。 7。可负担得起的和易于管理。 RELEVANT TO ACCA QUALIFICATION PAPER P5© 2013 ACCA Reward schemes for employees and management A major part of performance management involves managing employees andmanagers, as their performance will have a major effect on the performance ofthe organisation as a whole. This article looks at how reward schemes can beused to influence the behaviour of employees. MEANING OF REWARD SCHEMES A broad definition of reward schemes is provided by Bratton:Reward system refers to all the monetary, non-monetary and psychologicalpayments that an organisation provides for its employees in exchange for thework they perform.’ Rewards schemes may include extrinsic and intrinsic rewards. Extrinsicrewards are items such as financial payments and working conditions that theemployee receives as part of the job. Intrinsic rewards relate to satisfactionthat is derived from actually performing the job such as personal fulfilment,and a sense of contributing something to society. Many people who work forcharities, for example, work for much lower salaries than they might achieve ifthey worked for commercial organisations. In doing so, they are exchangingextrinsic rewards for the intrinsic reward of doingsomething that they believeis good for society. OBJECTIVES OF A REWARD SCHEME What do organisations hope to achieve from a reward scheme? The followingare among the most important objectives: 1. To support the goals of the organisation by aligning the goals ofemployees with these. 2. To ensure that the organisation is able to recruit and retain sufficientnumber of employees with the right skills. 3. To motivate employees. 4. To align the risk preferences of managers and employees with those ofthe organisation. 5. To comply with legal regulations. 6. To be ethical. 7. To be affordable and easy to administer. |
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