an報價制度二-學習目標ppt課件

1、8報償制度(二)全面報償設計 (Total Compensation Package)績效基礎薪酬 (performance-based pay)功績制 (merit pay plan)與獎金制 (incentive pay plan)個人獎勵 (individual incentives)與團體獎勵(group incentives)薪資議題 (pay issues : secrecy, security, and compression)學習目標 (LEARNING OBJECTIVES)全面報償設計(Total Compensation Package)本薪(Base pay)變動性給付

2、(Variable pay)間接性給付(Indirect pay)績效基礎薪酬(performance-based pay)金錢是有效的績效激勵因子，企業(yè)希望留住績效好的員工的最常用的方法就是performance-based pay 兩類績效基礎薪酬功績制 (merit pay plan) 間接衡量績效，通常繼續(xù)不斷發(fā)給獎金制 (incentive pay plan) 個人獎勵 (individual incentives) 團體獎勵 (group incentives)將對員工的給付與其績效或生產(chǎn)力直接掛鉤的 一種設計; 通常與本薪制度並用.獎金制度個人獎勵 論件計酬 (piece rat

3、e plans)傭金 (plans based on commissions)節(jié)省工時的獎勵 (plans based on time saved紅利(individual bonuses)提案獎金(suggestion system)對管理人員的獎勵團體獎勵 利潤分享計畫 (profit-sharing plans)史甘隆計畫 (Scanlon plan)員工認股 (ESOPs)獎金制度(incentive pay systems)的種類理想的獎金制對員工及管理當局均有利簡單容易瞭解有根本薪資保證個人獎勵(Individual Incentives)計件制(STRAIGHT PIECEWOR

4、K)Pay determination fluctuates based on units of production per time period差別計件制 (DIFFERENTIAL PIECE RATE)Uses two separate piece rates One rate for production up to standardAnother rate for production exceeding standard標準工時制(STANDARD-HOUR PLAN)Bases wages on completion of a job or task in some expe

5、cted period of time分紅制度(PRODUCTION BONUS SYSTEMS)Hourly rate plus bonus for exceeding a standard傭金制(COMMISSION)Pay determination based on a percentage of sales in units or dollars組織全面獎勵制度(Organizationwide Incentives)提案制度(Suggestion Systems)Formal method of obtaining employees ideas about improvement

6、sReward based on the successful use of an idea利益分享(Gainsharing Incentives)考慮員工貢獻 (Allows employees contributing to performance results to share in the proceeds)多種 利潤來源 (Gains can include: hours worked, dollars spent on labor, dollars spent on waste)利潤分享計畫(Profit Sharing Plans)Distribute a fixed perc

7、entage of total organizational profits to employees員工認股(Employee Stock Ownership) (ESOPs)Employees receive stock in the companyEmployee benefits paid out in the form of company stock史甘隆計畫(Scanlon Plan)鼓勵員工提出能夠增進生產(chǎn)力的改善建議。此制度將勞動本錢實質節(jié)省後所添加的利潤，由全體員工與雇主共同分享 (通常全體員工分得75%，公司分得25%). 利益分享計畫(Gainsharing Plans

8、):著名例子林肯公司計畫(Lincoln Electric Plan)論件計酬(All compensation based on piecework)晉升要看功績(Promotions on merit)員工認股 (Stock purchase plan included)利潤分享計畫(Profit Sharing Plans)在員工正常待遇之外，另行加上分享企業(yè)累積產(chǎn)生的利潤. 及時分配計畫 (current distribution plan) : 將當季或當年的利潤提出某一比例分配給員工遞延計畫 (deferred plan) : 利潤存到基金中，直到退休、死亡或喪失任務才干時才分配報

9、酬制度新設計(Innovative Compensation Design):以個人為基礎 (People Based Pay)技藝基礎 (SKILL-BASED)Pay levels based on how many skills employees have or how many jobs they can do知識基礎(KNOWLEDGE-BASED)Rewards employees for acquiring additional knowledge both within current job categories and in new job ones 文憑基礎 (CRED

10、ENTIAL-BASED)Requires employees to obtain diplomas or licenses or pass one or more examinations契約保證(Guaranteed employment contracts)高薪，不受績效影響(High pay regardless of performance levels)秘而不宣(Secretive pay packages)CEO酬勞的爭議競標法(Competitive Pay Approach)Wide unjustifiable pay gaps15:1 ratios in small to

11、mid-sized firms; 100-200:1 in large firms績效法(Comparative Performance Approach)基於績效而變動(Variable performance based pay)設定績效目標(Performance targets set)委員會決定(Compensation committees)Wide gaps but Clearer links to performanceClosely regulated by govt薪資守密問題(Pay Secrecy or openness)What employees want to k

12、nowWill disclosing pay information Harm or benefit the firm薪資保證問題(Pay Security)Guaranteed annual wageSupplemental unemployment benefitsCost-of-Living adjustments Severance pay薪資壓縮問題 (Pay Compression)Pay gaps or differentials between colleaguesSenior and junior employees, supervisors and subordinates

13、薪資政策與議題12員工福利與服務(Employee Benefits and Services)間接報償( indirect compensation)組織提供福利與服務 (benefits and services)的理由 法定福利vs.非法定福利 美國企業(yè)與我國企業(yè)的福利措施學習目標 (LEARNING OBJECTIVES)間接報償 (Indirect compensation) 包括福利與服務(Benefits and Services) 指員工因為是組織的一員及參與組織活動而給予的報酬，包括以金錢方式給付的福利(如退休金、保險給付.)以及非金錢方式給付的服務(如康樂設施、文藝活動.)

14、 Benefits and services are available to workers as long as they are employed by the organization.影響福利與服務措施的各項要素Domestic & Intl Economic Conditions Labor MarketLabor UnionsCompany & Industry Conditions State & FederalGovernment Geographic Location BENEFITSANDSERVICES員工福利 (Fringe Benefits)因身為公司一份子或身居公

15、司某一職位而享有的報酬 (Rewards that employees receive for being members of the organization and for their positions in the organizations)通常與員工的業(yè)績無關配合法令規(guī)定協(xié)助滿足員工生活的需求不讓員工產(chǎn)生理所當然、不花白不花的心態(tài)假設非法定，儘量給予員工選擇機會符合組織財務才干福利措施的原則經(jīng)濟取向 :年終獎金、分紅入股、退(離)職金、個人給薪假是員工最愛的前四名.個人成長取向: 教育進修機會、國內(nèi)外休閒設計.生活照顧取向: 托兒服務、陪產(chǎn)假、育嬰假、租屋補助、彈性任務時間.員工

16、福利的類別補助性薪資給付 (如特別休假、產(chǎn)假.) -勞動基準法保險福利 (普通事故、職業(yè)災害) -勞工保險條例退休福利 -勞動基準法獎金福利 -職工福利金條例、勞動基準法法定福利滿足生理需求(貸款、廉價優(yōu)惠、設施享用、節(jié)日補助金)滿足平安需求(講究任務環(huán)境、團體保險、不測防癌保險)滿足社會需求(娛樂措施、聚餐摸獎、老年員工照顧 .)非法定福利1998年廠商負擔的勞動本錢中，非薪資報酬佔總報酬比例增為11.4%，亦即，企業(yè)平均每年支付單一受雇員工的非薪資報酬高達新臺幣六萬一千五百元。主要包括員工保險費、退休準備金、資遣費、職工福利金等 行政院主計處1999.11.26臺灣地區(qū)企業(yè)員工非薪資報酬安

17、康檢查: 勞工安康保護規(guī)則第十一條規(guī)定，視員工的年齡層分每年、每二 年或三年做定期安康檢查.教育訓練: 促進產(chǎn)業(yè)升級條例規(guī)定人才培訓支出可抵減營利事業(yè)所得稅.我國企業(yè)普遍實施的員工福利惠普科技公司每年選定一天做為“家庭日 (Family Day)美國花旗銀行也有獨特的“返家日(Early Home Day)與“約會日 (Date Night).人性化-從家庭成員著眼美國企業(yè)的員工福利美國企業(yè)對員工福利的支出 (1997年資料)法律規(guī)定的 (Legally required) 21.30%有關退休的 (Retirement required) 15.25%有關保險的 (Insurance rel

18、ated) 24.21%休假給付 (Payment for time not worked) 33.66%其他 5.56%1996年美國商會的統(tǒng)計顯示，美國企業(yè)對每一位員工的福利給付平均為US$14,086. 約佔每人平均年薪的41.3%)1929年時，福利僅佔薪酬的 5%亦稱為自助餐式福利計畫 (Cafeteria Plans)，容許個別員工從公司提供的福利清單中選取其偏愛的福利項目。讓員工更關心福利措施，提高員工士氣。經(jīng)由溝通，員工對福利能有更正面的看法。在摩根史坦利公司，大約有三分之二的正式員工選擇本人的福利組合。彈性福利 (Flexible-Benefit Plans)員工服務(Emp

19、loyee Services)Stock Ownership PlansEducation ProgramsPre-RetirementChild CareFinancial Services Elder Care Social and Recreational Programs有些企業(yè)要員工承擔部分福利措施的本錢，則企業(yè)可以節(jié)省福利的支，也可以使員工了解各項福利的本錢。本錢分攤 (cost sharing)對福利措施的兩種看法:權利(Entitlements) or 激勵(Incentives)?ENTITLEMENTSIncreasing expectations, benefits ta

20、ken for grantedEmployees unaware of costs or value of benefitsSeen as Hygiene factors, serve to minimize dissatisfactionDetached from performanceINCENTIVESMinimal benefit expectationsTotal compensation approachSeen as Motivators, serve to maximize satisfaction & performanceLinks made between perform

21、ance levels & benefits Step 1: 目標與戰(zhàn)略 (Set Objectives & Strategy for Benefits)Step 2: 員工參與 (Involve Participants and Unions)Step 3: 溝通 (Communicate Benefits)Step 4: 本錢監(jiān)控 (Monitor Costs Closely)福利措施的有效管理Managing An Effective Benefits Program 13員工訓練與發(fā)展 訓練與學習(training and learning)的定義職前訓練(orientation pr

22、ogram)員工的訓練需求(employees needs for training)個人、團體、組織的發(fā)展計畫 訓練效果的評估比較目標管理(goal setting)、行為修正術(behaviormodification)、團隊建立(team building)的特征學習目標(LEARNING OBJECTIVES)累積技術、培養(yǎng)人才出生入學就業(yè)職務要求知識個人所獲知識識知年齡彼得現(xiàn)象生涯發(fā)展 (Development)Prepares individuals for the future, focuses on learningand personal development職前訓練 (O

23、rientation)Introduces new employees to the organization and to the employees new tasks, managers, and work groups.訓練與發(fā)展在職訓練 (Training)The systematic process of altering the behavior of employees in a direction that will achieve organizational goals, Help employees master specific skills and abilitie

24、s needed to be successful. 職前訓練的過程:社會化(Socialization)PRINCIPAL PURPOSESTo reduce start-up costs of a new employeeTo reduce anxiety or fear of failureTo reduce turnoverTo save time for supervisors and co-workersTo develop realistic job expectations, positive attitudes toward the employer, and job sat

25、isfactionSocialization occurs when new employees learn norms, values, work procedures, and patterns of behavior and dress expected by the organization.動機:The trainee must be motivated to learn才干:The trainee must be able to learn增強:The learning must be reinforced練習: It must provide for practice of th

26、e material重要:The material presented must be meaningful溝通: The material must be communicated effectively 移轉: The material taught must transfer to the job學習理論(Learning Theory)有效學習的原則(Principles)訓練計畫的績效分析(Performance Analysis)The knowledge, skill and ability to perform the jobThe person or jobholders n

27、eeds & resultsEXPECTEDACTUALSuggests the need for trainingGAPOn-The-Job TrainingVery widely usedPlaced in real work experiencesCase MethodWritten descriptions of real decision-making situationsRole PlayingAsk trainees to interact & react with other role players訓練方法之選擇In-Basket TechniquesAnalyze & cr

28、itique trainees on number, quality, & priority of decisions madeManagement GamesSimulate company or industry situationsEmphasize problem solving Behavior ModelingLearning through observation or imaginationUsed in leadership trainingLECTURE-DISCUSSIONMost frequently used methodClassroom presentations

29、 by outside consultants/trainersMore recently presented via technology or distance learningOUTDOOR-ORIENTED PROGRAMSAction-oriented programsEmphasize leadership, teamwork and risk-takingCombine outdoor skills and classroom seminars 任務外的訓練(Off the Job Training)MotivationInternet (External)Intranets (

30、Internal)Virtual RealityDistance Learning 電腦輔助的訓練(Computer-Assisted Instruction)Compare costs/benefits of using various technology media and servicesGenerate a tracking and reporting system focused on various facets of validityReassess the value or return on investment of the training programFamiliarize yourself with the technology being considered Understand basic learning principlesDefine the target employee groupDetermine training needs from performance analysis Define training goals or results 電腦輔助的訓練:問題與建議(Issues and Recom