文献信息：Prasetya A.Enterprises salary system design and performance evaluation [J] Economic crisis, health systems and health in Europe，2015,5（2）：103-112. 原文
Enterprises salary system design and performance evaluation
Prasetya A
Abstract
Any effective way of management must rely on a basis: people, all the staff of enterprises. Compensation system as an important aspect of enterprise management system, for an enterprise to attract, retain and motivate employees have a significant impact, attract, retain and motivate key talent, has become the core of the enterprise recognized goal. The compensation system design is not only an effective way to realize the core objective, is also an important content of modern enterprise development.
Keywords: salary system and equity incentive, senior executives, design 1 Introduction
Human capital to the enterprise wealth maximization, the greatest degree of retaining key talent, attract potential talent, the basic principals and successful is perfect competitive compensation system. With the concept of human capital is more and more people Heart, attract, retain and motivate key talent, has become the core of enterprise determine target, compensation system for enterprises An important aspect of the system, to attract talents play an important role. Compensation system design is an effective way to reality is the core objective, but also an important content of the development of the enterprise to modernization, so the height weight by enterprises Depending on the. 2 Literature review
Early in the traditional compensation phase, the employers always minimize workers to cut costs as much as possible, and through this method make the Labor of workers have to work harder in order to get paid enough to make a living. William. First, Quesnay’s minimum wage theory is that wages and other commodities, there is a natural value, namely maintain staff minimum standard of living life information
value, the minimum wage for workers does not depend on the enterprise or the employer's subjective desire, but the result of the competition in the market. The classical economists Muller believed that certain conditions, the total capital in the enterprise salary depends on the labor force and for the purchase of labor relationship between capital and other capital; For the payment of capital wage fund is difficult to change in the short term. Wages fund quantity depends on two factors: one is a worker, directly or indirectly, in the production of products and services production efficiency; the other one is in the process of production of these goods directly or indirectly employ labor quantity. With the development of era, the simple forms of employment have already can't satisfy the demand of the workers, so some interests to share views was put forward to motivate workers.
On this basis, the Gantt invented the \the incentive measures. Represented by American economist Becker’s theory of human capital school of thought argues that human capital is determined by the human capital investment, is present in the human body to the content of knowledge, skills, etc. Martin Weizmann share of economic theory that wages should be linked to corporate profits. Increase in profits, employee wages fund, increased profits, and employee wages fund. Between enterprises and employees is the key of the labor contract is not in a fixed wage of how many, but in the division of labor both sides share proportion. In modern compensation phase, the contents of the compensation has been changed, increased a lot of different compensation models, and more and more pay attention to employee's personal feelings and development, employees can even according to individual condition choose different salary portfolio model. Employees can be paid off on surface of the material and spiritual. 3 Pay system overview
In the past the traditional pay system, usually are business owners value orientation as the guide to carry on the design. With the continuous development of the overall market environment, in the modern enterprise management concept has also changed. They are aware of the established compensation system should adapt to the employee benefit as a starting point, the self-interest pursuit and employee
demand together, to establish a set of enterprises and employees to maximize the interests of the two-way, so as to achieve win-win situation. Since the 90 s, the western developed economies in the enterprise owners and managers try to change the traditional form of compensation, relocation compensation system, the importance of also constantly try to innovate salary system of design and diversification.
Performance pay system is established in accordance with the enterprise organization structure based on the results of the individual or team performance appraisal for salary distribution system. Total compensation is generally associated with individual or team performance. Now the enterprise model is used to combine individual performance and team performance. At the same time will be long term incentive and short-term incentive flexible model. In this kind of pay structure, contains a variety of forms of performance pay.
Skill-based pay system on the basis of employees' skill determine employee wages level, and to the improvement of skills as their employees progress criteria. The compensation model can encourage employees to continuously learn new knowledge, to keep up with The Times, is the industry leader, when technology and equipment upgrades to the fastest response time to complete the change, and is helpful to form the learning corporate culture. If for flat organization structure, management jobs and opportunities for advancement are less, the compensation system can be very skillful professionals to make up for in terms of compensation. But with technical compensation system with the problem is that the enterprise needs to pay for a large number of staff training, and if the participants of the training is not all to use knowledge in actual production, enterprises will not be able to obtain benefits, resulting in wasted costs.
Total compensation is the unity of the material reward and spiritual reward. Among them, external compensation including all in monetary form of economic compensation, internal compensation includes not to substantial form of economic compensation, more focused on the return of spirit. John’s Lipoma at the end of last century proposed the compensation design, customization and diversity is more representative of the overall package. He should show that the basic wage, additional
salary, salary welfare, work supplies allowance, bonus, promotion and development opportunities, psychological income, life quality, and individual factors that ten compensation factors into consideration, the formation of compensation system, the design method is different from the past traditional salary structure, is the biggest different compensation system design approach from the owner as the center to the worker as the center, employees can choose a suitable for their own pay combination, is no longer a passive receiver. In this compensation mode, economic compensation and the economical compensation together, paying equal attention to material and spiritual.
4 The implementation of the compensation system design
Salary survey is the key in the compensation system design. It is not only the necessary to understand the enterprise existing compensation system, is also the basis of compensation system design again. Salary survey should be real in-depth internal employee survey, as far as possible let employees at all levels give true feelings, make compensation system designers understand the staff for the specific demands of overall compensation. In had certain understanding of the current salary system and problems, will determine the compensation system on that basis to the general principles of design. Compensation system and the determination of design general principle also should according to the specific conditions of different enterprise itself to specific design. At the same time, according to the general principle to determine the scope of the staff at the level of compensation.
Enterprise in selecting the most suitable for their own compensation system, the following sections are often the most concern, such as the division of different levels and at the same level of position within the sort, the post assessment results and with the duty staff due to personal quality differences between how to determine the pay difference. Enterprise in selecting the most suitable for their own compensation system, the following sections are often the most concern, such as the division of different levels and at the same level of position within the sort, the post assessment results and with the duty staff due to personal quality differences between how to determine the pay difference.
Enterprise operators and management personnel representing the highest quality, at the same time they also foreign representative enterprise image, and holds the enterprise the way forward. They tend to have certain matter accumulation, more the pursuit of spiritual satisfaction and the realization of self-worth. For management personnel shall be designed to be scientific and reasonable compensation system, comprehensive consideration, not only give reasonable compensation in terms of material, at the same time to consider their spiritual pursuit.
General manager's daily work mainly are transactional, administrative work, but is not directly concerned with the production related, so during the design compensation system will post wage and performance wage together, thus the personal salary combined with enterprise business objectives. To general managers to take a wider range of incentives, such as the annual performance review top employees equity incentives, encourage managers over fulfilled the goal, and form a competitive atmosphere of the company culture, drive the enterprise vitality. Increase the general manager’s shareholding proportion.
For the use of EVA on the sales staff, can draw lessons from Tula bank ever take method, the sales staff to set up a commission system based on EVA. Each sales staff receives a salary, in addition to qualification to get bonuses, the bonus amount depends on the \will be the added value of products are listed out, after distribution after the full cost of the product. The finance department monthly compiled a list of each product and added value of the net sales report. Each sales staff receives a copy of the report, as well as the use of the added value of the net total details of its own performance in the same format of monthly report. Further to deduct from the added value of net pay, perks and other fees and should share part of the management fee. After adjusting for these report line represents the added value. 5 Conclusion
In the modern enterprises increasingly competitive today, talents become the key factor of enterprise long-term development more and more Business owners. And how to retain existing talent, and recruit more people of insight to join together create
enterprise Interest, become the compulsory subject of enterprise owners and management, and improve the compensation system is retaining talents and attracting talents essential link. 译文
企业薪酬体系设计与绩效评估
Prasetya A
摘要
任何一种行之有效的管理方式的运用都必须依赖于一个基础：人，企业的所有员工。薪酬体系作为企业管理体系的一个重要方面，对于企业吸引、保留和激励员工有显著的影响，吸引、保留、激励关键性人才，已经成为企业公认的核心目标。而薪酬体系设计既是实现这一核心目标的有效途径，也是现代企业发展的一项重要内容。
关键词：薪酬体系，股权激励，高管人员，设计 1引言
要将人力资本这个企业财富最大化，就要最大程度的留住关键人才，招揽潜力人才，而成功的首要基础便是完善的有竞争力的薪酬体系。随着人力资本的概念越来越深入人心，吸引、保留、激励关键性人才，已经成为企业确定的核心目标，薪酬体系作为企业制度的一个重要方面，对招揽人才起到重要作用。薪酬体系设计是一个有效地方式来实现这一核心目标，同时也是企业向现代化发展的一项重要内容，因此受到企业的高度重视。 2文献综述
在传统型薪酬阶段早期，雇主总是尽可能将工人工资降到最低以节省成本，并且通过这种方法使工人不得不更努力的劳动以获得足以糊口的报酬。威廉.配第、魁奈的最低工资理论认为工资和其他商品一样,有一个自然的价值水平,即维持员工最低生活水平的生活资料价值，工人的最低工资不取决于企业或者雇主的主观愿望,而在于市场竞争的结果。英国古典经济学家穆勒认为,在企业资本总额一定的条件下,工资取决于劳动力人数和用于购买劳动力的资本与其他资本之间的关系；用于支付工资的资本就是短期内难以改变的工资基金。工资基金的数量取决于两个因素:一个是工人直接或间接生产产品和服务的生产效率；另一个是
生产这些商品过程中直接或间接雇佣的劳动力数量。随着时代发展，这种简单的用工形式已经不能满足劳动者的需求，因此有人提出了利益分享的观点以激励工人。
在此基础上，甘特发明了“完成任务发给奖金”的制度来完善激励措施。以美国经济学家贝克尔为代表的人力资本理论学派认为，人力资本是由人力资本投资所决定的,是存在于人体中的知识、技能等的含量总和。马丁?魏茨曼主张的分享经济理论认为，员工工资应该与企业利润挂钩。在利润增加时,员工工资基金增加，利润减少时,员工工资基金减少。企业与员工之间劳动合同的关键就不在于固定工资的多少,而在于劳资双方分享比例的划分。到了现代型薪酬阶段，薪酬的内容已经有了改变，增加了许多不同的薪酬模式，并且越来越注重员工的个人感受和发展，甚至员工可以根据个人状况挑选不同的薪酬组合模式。员工在物质和精神面都能得到了回报。 3薪酬体系概述
在过去传统的薪酬体系中，通常都是以企业所有者价值取向为导向进行设计。随着整体市场内环境的不断发展，现代企业中的经营理念也发生了转变。他们都意识到所建立的薪酬体系应当适应以员工利益为出发点，将自身利益追求和员工的需求结合在一起，建立一套符合企业和员工的利益双向最大化，从而达到双赢局面。从上个世纪 90年代以来，西方发达经济体中的企业所有者及管理者们试着转变传统的薪酬形式，重新定位薪酬体系的重要性，也不断地尝试着对薪酬制度进行创新设计和多样化设计。
绩效薪酬体系是按照企业组织结构建立的以个人或团队绩效考核的结果为依据进行薪酬分配的薪酬体系。薪酬总额一般与个人或团队的业绩相联系。现在企业中使用较多的模式是采取将个人绩效和团队绩效相结合。同时将长期激励与短期激励灵活配合的模式。在这种薪酬结构中，包含多种多样的绩效薪酬形式。
技能型的薪酬体系以员工技能高低为标准确定员工工资等级，并且以技能的提高作为员工进步的评判标准。这种薪酬模式能够鼓励员工不断学习新的专业知识，有利于跟上时代脚步，一直处于行业领先地位，在技术设备更新换代时能以最快的反应时间完成更换，有利于形成学习型的企业文化。如果组织结构为扁平型，（完整译文请到百度文库）管理岗位和晋升机会都较少，这种薪酬体系可以
对技术过硬的专业人才在薪酬方面进行弥补。但是与技术型薪酬体系伴随的问题就是，企业需要支付大量的员工培训费用，而如果参加培训的人没有全部将所学知识用于实际生产，企业就不能取得效益，造成成本的浪费。
全面薪酬是物质性的回报和精神上的报酬的统一。其中，外在的薪酬包括所有以货币等形式表现的经济报酬，内在的薪酬则包含了不以实质形式表现的非经济性报酬，更侧重于精神方面的回报。 约翰?特鲁普曼在上世纪末提出了定制性和多样性薪酬设计方案，是比较有代表性的全面薪酬方案。他表明应该把基本工资、附加工资、福利工资、工作用品津贴、额外津贴，晋升机会、发展机会、心理收入、生活质量和个人因素这十项薪酬构成要素统一考虑，形成薪酬体系，这种设计方法区别于过去传统薪酬结构的最大不同是，薪酬体系设计取向从所有者为中心转向为以职工为中心，员工可以自行选择适合自身的薪酬组合，不再只是被动的接受者。在这种薪酬模式中，把经济性薪酬和非经济性薪酬紧密联系在一起，物质和精神并重。 4薪酬体系设计的实施
薪酬调查处于薪酬体系设计中的关键性地位。它既是了解企业现有薪酬制度的必要手段，也是进行薪酬体系再设计的基础。薪酬调查应该深入员工内部进行真实调查，尽量让各级员工吐露真实心声，使薪酬体系设计者了解员工们对于整体薪酬的具体诉求。在对现行薪酬制度及其存在问题有了一定了解之后，就要在这个基础上确定薪酬体系再设计的总体原则。薪酬体系再设计总体原则的确定也要根据不同企业自身的具体情况进行具体设计。同时，根据总体原则来确定各层级人员的薪酬范围。
企业在选取最适合自身的薪酬体系时，以下几部分往往最受关注，例如不同层级的划分以及在同一层级内职位的排序，岗位评价结果及同岗员工间由于个人素质差别如何确定薪酬差别。企业在选取最适合自身的薪酬体系时，以下几部分往往最受关注，例如不同层级的划分以及在同一层级内职位的排序，岗位评价结果及同岗员工间由于个人素质差别如何确定薪酬差别。
企业的经营者和管理层人员代表着企业的最高素质，同时他们也是企业形象的对外代表，并且掌握着企业前进的方向。他们往往已经有了一定的物质积累，更多的是追求精神层面的满足和自我价值的实现。对于管理层人员的薪酬体系设
计应到做到科学合理、全面考虑，不仅在物质方面给予合理报酬，同时要考虑他们精神层面的诉求。
一般管理人员的日常工作主要是事务性、管理性的工作，与生产有关但并不直接相关，所以在薪酬体系再设计时将岗位工资和绩效工资组合起来，从而将个人的薪酬与企业经营目标相结合。对一般管理人员采取更广泛的奖励计划，如对年终绩效考核名列前茅的员工进行股权奖励，鼓励管理人员超额完成目标，并且形成竞争氛围的公司文化，带动企业活力。增加一般管理人员持股比重。
对于 EVA 在销售人员上的运用，可以借鉴森图拉银行曾经采取过的方法，对销售人员建立一个基于 EVA 的佣金系统。每位销售人员都收到一份工资，此外还有资格获取奖金，奖金数额取决于所创造的“增加值”。该计划是这样运作的：公司将产品都列示出增加值，在扣除分配的该产品应承担的全部成本后确定。财务部每月编制一张列示每种产品的销售额及净增加值的报告。每位销售人员都收到一份该报告的复印件，以及用净增加值合计数详细说明其自身每月业绩的同样格式的报告。从净增加值中还要进一步扣除工资、额外福利、其他费用以及应分担的一部分管理费用。经过这些调整后，报告底线代表增加值。 5结论
在现代企业竞争日益激烈的今天，人才成为企业长久发展的关键因素，越来越受到企业所有者的重视。而如何留住现有人才，并且招募更多的有识之士加入企业共同创造利益，成为企业所有者及管理层的必修课，而完善的薪酬体系是留住人才和吸引人才必不可少的环节。
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