人力資源管理-外文翻譯

1、<p><b>　　中文3090字</b></p><p><b>　　英文資料及譯文</b></p><p>　　姓 名 史蒂夫 </p><p>　　專 業 工商管理 </p><p>　　班 別

2、 XXXXX </p><p>　　指導教師 X X X </p><p>　　日 期 二零一四年五月十二日 </p><p><b>　　譯文資料原文</b></p><p>　　What is Compensation?</p><p

3、>　　An employee's total compensation has three components. The relative proportion of each(known as the pay mix)varies extensively by firm. The first and(in most firms) largest element of total compensation is base

4、 compensation, the fixed pay an employee receives on a regular basis, either in the form of a salary (for example, a weekly or monthly paycheck) or as an hourly wage. The second component of total compensation is pay inc

5、entives, programs designed to reward employees for good performance. T</p><p>　　Compensation is the single most important cost in most firms. Personnel costs are as high as 60 percent costs on certain types

6、of manufacturing environments and even higher in some service organizations(for example, labor costs amount to approximately 80 percent of the U.S. Postal Service's budget). This means that the effectiveness with whi

7、ch compensation is allocated can make a significant difference in gaining or losing a competitive edge. For instance, a high-tech firm that provides generous</p><p>　　Balancing Equity</p><p>　　I

8、deally, a firm should try to establish both internal and external pay equity, but these objectives are often at odds. For instance, universities sometimes pay new assistant professors more than senior faculty who have be

9、en with the institution for a decade or more, and firms sometimes pay recent engineering graduates more than engineers who have been on board for many years.</p><p>　　You may wonder why the senior employees

10、accept lower pay instead of leaving and competing for higher-paying positions elsewhere. Senior faculty are usually tenured, which means they would give up job security if they went to another university. Further-more, b

11、oth college professors and engineers work in fields where the knowledge base is constantly changing, making recent graduates(who are more likely to be aware of new developments in their field) somewhat more valuable empl

12、oyees.</p><p>　　In addition to balancing internal and external equity, many firms have to determine which employee groups' pay will be adjusted upward to meet(or perhaps exceed)market rates and which gro

13、ups' pay will remain at or under market. This decision is generally based on each group's relative importance to the firm. For example, marketing employees tend to be paid more in firms that are trying to expand

14、their market share and less in older firms that have a well-established product with high brand recog</p><p>　　In general, emphasizing external equity is more appropriate for newer, smaller firms in a rapidl

15、y changing market. These firms often have a high need for innovation to remain competitive and are dependent on key individuals to achieve their business objectives. Much of the relatively new high-tech industry fits thi

16、s description.</p><p>　　For instance, with a sales growth rate of at least 40 percent annually during the last few years, Dell Computer's CEO Michael Dell claims the number one priority for the company i

17、s hiring and retaining scarce talent. The CEO is not afraid to get in on the act, according to Dell's HR Director Andy Esparza. "I'll call Michael or e-mail him to say, 'We've got a recruit who has a

18、 couple of competing offers. Would you call him?'" says Esparza. "And he'll pick up the phone right away, or use his car p</p><p>　　A greater emphasis on internal equity is more appropriate

19、 for older, larger, well-established firms. These firms often have a mature product, employees who plan to spend most of their career with the firm, and jobs that do not change often. Much of the regulated utilities indu

20、stry fits this description.</p><p>　　fixed versus variable pay</p><p>　　Firms can choose to pay a high proportion of total compensation in the form of base pay(for example, a predictable monthly

21、 paycheck)or in the form of variable pay that fluctuates according to some preestablished criterion. For example, CitiBank pays its employees(except for those at the highest executive ranks)almost exclusively in the form

22、 of fixed compensation or base pay. In contrast, Anderson Windows pays its employees up to 50 percent of their total compensation in the form of a bonus based</p><p>　　There is a great deal of variation in t

23、he way firms answer the fixed versus variable pay question. On average, 10 percent of an employee's pay in the United States is variable. This compares to 20 percent in Japan. However, the range is huge in both count

24、ries—form 0 percent up to 70 percent. For select employee groups(such as sales), variable pay can be as high as 100 percent. In general, the proportion of variable pay increases as an employee's base pay increases, i

25、ndicating that those in highe</p><p>　　As we discuss in Chapter 11, variable compensation takes many forms, including individual bonuses, team bonuses, profits sharing, and stock ownership programs. The high

26、er the proportion of variable pay, the more risk sharing there is between the employee and the firm. This means a trade-off between income security and the potential for higher earnings.</p><p>　　Fixed pay i

27、s the rule in the majority of U.S. organizations largely because it reduces the risk to both employer and employee. However, variable pay can be used advantageously in smaller companies, firms with a product that is not

28、well established, companies with a young professional workforce that is willing to delay immediate gratification in hopes of greater future returns, firms supported by venture capital, organizations going through a prolo

29、nged period of cash shortages, and companies that</p><p>　　Apple Computer provides an excellent example of a firm that used variable pay to its own and its employees' advantage. Employees were willing to

30、 work for low salaries for several years in exchange for company stock; many of those who persevered because millionaires after the value of Apple's stock went sky high in the mid-1980s. Similarly, many Wall-mart sto

31、re managers who worked for years at a low salary plus Wall-mall stock became wealthy when company's stock value soared.</p><p>　　Not all variable pay plans work out well for employees, however. Employees

32、 at two airlines, People Express and America West, found that the stock they received in lieu of a higher salary was almost worthless when they tried to cash it in.</p><p>　　Designing and Administering Benef

33、its</p><p>　　An overview of Benefits</p><p>　　Employee benefits are group membership rewards that provide security for employees and family members. They are sometimes called indirect compensati

34、on because they are given to employees in the form of a plan(such as health insurance)rather than cash. A benefits package complements the base-compensation and pay-incentives components of total compensation. According

35、to the U.S. Bureau of Labor Statistics, benefits cost U.S. companies about $11,586 per year for the average employee.</p><p>　　Employee benefits protect employees from risks that could jeopardize their healt

36、h and financial security. They provide coverage for sickness, injury, unemployment, and old age and death. They may also provide services or facilities that many employees find valuable, such as child-care services or an

37、 exercise center.</p><p>　　In the U.S. the employer is the primary source of benefits coverage. The situation is quite different in other countries, where many benefits are sponsored by the government and fu

38、nded with taxes. For example, in the U.S. employers voluntarily provide their employees with health insurance, while in Canada health insurance is a right bestowed on all citizens by the country's national health sys

39、tem. For a brief summary of Canada's health-care policy, see the Issues and Applications feature on page</p><p>　　The benefits package offered by a firm can support management's effect to attract emp

40、loyees. When a potential employee is choosing among multiple job offers with similar salaries, a firm offering an attractive benefits package will be ahead of the pack. For example, Swedish Medical Center, a hospital in

41、Denver, Colorado, uses its on-site childcare center as a recruiting tool to attract high-quality staff. It is one of only two hospital in its region that offer this benefits.</p><p>　　Benefits can also help

42、management retain employees. Benefits that are designed to increase in value over time encourage employees to remain with their employer. For instance, many companies make contributions to employees' retirement funds

43、, but these funds are available only to employees who stay with the company for a certain number of years. For this reason, benefits are sometimes called "golden handcuffs." An excellent example of the power of

44、 benefits to retain employees is the U.S. military,</p><p>　　Type of benefits</p><p>　　Benefits can be organized into six categories. These categories, which we examine in detail in this chapter

45、, are:</p><p>　　1.Legally required benefits: U.S. law requires employers to give four benefits to all employees, with only a few exceptions: (1)Social Security; (2)workers' compensation, (3)unemployment

46、insurance, and (4)family and medical leave. All other benefits are provided by employers voluntarily</p><p>　　2.Health insurance: Health insurance covers hospital costs, physician charges, and the costs of o

47、ther medical services. </p><p>　　3.Retirement: Retirement benefits provide income to employees after they retire.</p><p>　　4.Insurance: Insurance plans protect employees or their dependents from

48、 financial difficulties that can arise as a result of disability or death.</p><p>　　5.Paid time off: Time-off plans give employees time off with or without pay, depending on the plan.</p><p>　　6

49、.Employee services: Employee services are tax-preferred services that enhance the quality of employees' work or personal life.</p><p><b>　　譯文</b></p><p>　　《管理人力資源》，2002年，北京大學出版社，

50、第324~325、327、395~396、399頁</p><p>　　作者：Luis.R.Gomez-Mejia、David B.Balkin、Robert L. Cardy</p><p><b>　　什么是薪酬</b></p><p>　　員工的總薪酬有三個組成部分。每個的相對比例(即薪酬組合)適合廣泛不同的公司。第一個和最大(在大多數公

51、司)元素的總薪酬基本薪酬,員工定期接收固定工資,要么以工資的形式(例如,每周或每月的薪水)或每小時的工資。第二部分的總薪酬是薪酬激勵措施,項目旨在獎勵員工的良好表現。這些激勵措施有許多形式(包括獎金和利潤分享),第十一章的重點?？傂匠甑淖詈笠粋€組件是好處,有時被稱為間接補償。好處包括各種各樣的程序(例如,醫療保險,假期,和失業補償),哪一種方法的成本41%的工人的薪酬方案。一個特殊的類別稱為額外津貼的福利,或津貼,只提供給員工一些組織中

52、的特殊地位,通常上層管理人員。常見的津貼是公司的車,公司上一個特殊的停車位,公費鄉村俱樂部會員。</p><p>　　薪酬是大多數公司最重要的成本。某些類型的生產環境和更高的服務組織(例如,勞動力成本大約80%的美國郵政服務的預算)人員成本高達60%的成本。這意味著薪酬分配的有效性可以顯著差異在獲得或失去競爭優勢。例如,高科技公司提供豐厚的薪酬管理和營銷人員但采取研發人員可能失去創新能力,因為競爭對手不斷海盜最好

53、的人才。因此,支付多少錢,誰支付公司重要的戰略問題是什么;他們在成本方面影響的財務報表并確定公司在多大程度上實現其工資美元低或高回報。</p><p><b>　　平衡薪酬</b></p><p>　　理想情況下,一個公司應該建立內部和外部的薪酬公平,但這些目標往往相悖。例如,大學有時候支付新助理教授以上機構的資深教員已經十多年來,企業有時支付工程畢業生超過工程師已經

54、很多年了。</p><p>　　你可能想知道為什么高級雇員接受更低的工資,而不是離開和競爭高薪職位。高級教師通常是終身的,這意味著如果他們去另一個大學他們將放棄工作保障。進而,大學教授和工程師工作在領域知識庫是不斷變化的,使應屆畢業生(更可能是意識到字段)的新發展更有價值的員工。</p><p>　　除了平衡內部和外部股權,許多公司必須確定哪些員工團體的薪酬將會向上調整以滿足(或超過)市場

55、利率和組的薪酬將保持在或在市場。這個決定通常是基于每個員工的相對重要性。例如,營銷員工更傾向于支付公司,正試圖擴大他們的市場份額和更少的老公司,有完善的產品與高品牌認知度。</p><p>　　一般來說, 新的、小型企業在瞬息萬變的市場更適合強調外部股權。這些公司通常有很高的需要創新來保持競爭力和依賴于關鍵人物來實現他們的商業目標。大部分的相對較新的高科技產業符合這一描述。</p><p>

56、;　　例如,每年至少40%的銷售增長率在過去的幾年中,戴爾電腦的首席執行官邁克爾·戴爾聲稱公司的首要任務是招聘和留住稀缺人才。根據戴爾的人力資源主管安迪指控,首席執行官不是害怕得到的行為?！拔視螂娫捊o邁克爾或電子郵件他說,“我們有一個招募幾個相互競爭的報價。你打電話給他嗎?”埃說?！八R上拿起電話,或者在回家的路上使用他的汽車電話—無論途中他需要做什么來打這個電話。他是一個偉大的接近?！贝鳡柵c公司每個潛在員工協商制定一個取決

57、于人的價值的薪酬。</p><p>　　更注重內部股票適合成立時間長的,更大的,更完善的公司。這些公司通常有一個成熟的產品,員工花大部分的職業生涯與公司的計劃,和不經常更改的工作。大部分監管公用事業行業符合這種描述。</p><p><b>　　固定和可變工資</b></p><p>　　公司可以選擇支付高比例的總薪酬基本工資的形式(例如, 每

58、月一個可預測的薪水)或變量的形式支付,根據一些波動預先制定標準。例如,花旗銀行支付員工(除了那些在最高管理層)幾乎只在固定補償或基本工資的形式。相比之下, Anderson Windows根據公司利潤的形式付給其員工總薪酬50%的獎金。</p><p>　　公司在回答固定和可變工資的問題時有一個很大的變化。平均有10%的員工的工資在美國是可變的。相比之下,日本的是20%。然而,在兩個國家之間的差距是巨大的—從0%

59、到70%。對于員工團體(如銷售)來說，浮動薪酬可以高達100%。一般來說,變量的比例加薪作為員工的基本工資增加,表明那些在更高級別的職位賺得更多,但他們的整體薪酬更危險。年基本工資收入超過750000美元的員工，接近90%的基本工資是可變薪酬。對于那些年基本工資收入低于25000美元的,這個比例下降到低于5%。</p><p>　　在第十一章，我們討論了可變薪酬擁有許多種形式,包括個人獎金,團隊獎金、利潤分享、和

60、股票所有權計劃?？勺児べY的比例越高,風險越有員工和公司之間的共享。這意味著收入之間的權衡安全性和潛在的更高的收益。</p><p>　　固定工資是大多數美國組織的規則，主要是因為它降低了雇主和雇員的風險。然而,可變工資可以方便地用于規模較小的公司,建立良好的企業與產品,公司與一個年輕的專業員工,愿意延遲立即滿足,希望更大的未來收益,風險資本支持的公司,組織經歷長期的現金短缺,否則因為他們的收入波動,公司必須研究裁

61、員。</p><p>　　蘋果電腦公司提供了一個極好的例子,使用可變工資自己和其員工的優勢。員工愿意為低工資工作好幾年以換取公司股票;許多人堅持因為百萬富翁后,蘋果公司的股票價值在1980年代中期空前高漲。同樣,許多沃爾瑪商店的經理曾多年在低工資加上Wall-mall股票成為富有的公司的股票價值飆升。</p><p>　　然而，并不是所有的可變薪酬計劃都對員工有益。兩家航空公司的雇員,美國

62、人民捷運航空公司和美國西部航空公司, 當他們試圖轉換為現金時發現他們收到代替加薪的股票幾乎一文不值。</p><p>　　員工福利的計劃與執行</p><p><b>　　員工福利的概述</b></p><p>　　員工福利是員工組成員的回報,為員工和員工的家庭成員提供安全保障。由于給員工的福利是以計劃的形式(如醫療保險),而不是現金，所以他們

63、有時也被稱為間接補償?？傂匠甑母＠a充由基本福利和薪酬激勵部分組成。據美國勞工統計局額統計，(Bureau of Labor Statistics)、美國公司每年對普通員工的福利成本約為11586美元。</p><p>　　員工福利保護員工免受可能危及他們的健康和金融安全的風險。他們提供覆蓋疾病、受傷、失業、年老和死亡的保護。他們也提供許多員工發現有價值的服務或設施,比如托兒服務或一個運動中心。</p>

64、;<p>　　在美國,雇主是福利覆蓋的主要來源。其他國家的情況截然不同,在那里很多好處由政府和稅收資助。例如,在美國雇主自愿為他們的員工提供醫療保險,而在加拿大醫療保險是國家衛生系統給所有公民的一項權利。,看在396頁題為:“穿過邊境看福利:加拿大的醫療保健系統” 的加拿大醫療保健政策的問題和應用程序功能的簡要總結。</p><p>　　公司提供的福利效果可以支持管理層來吸引員工。當一個潛在的雇員在

65、多個工作機會與類似的工資中做選擇時,公司提供有吸引力的福利將會在前面。例如,瑞典醫療中心,醫院在丹佛,科羅拉多州,利用其現場兒童保育中心作為招聘方式來吸引高質量的員工。在其地區它是僅有的兩個提供這個好處的醫院。</p><p>　　福利還可以幫助管理層留住員工。隨著時間的推移，福利的目的是增加價值,鼓勵員工保持與他們的雇主的關系。例如,許多公司對做出貢獻的員工付出退休基金,但這些基金只提供給留在公司一定年份的員工

66、。出于這個原因,好處是有時被稱為“金手銬”。福利的力量留住員工的一個很好的例子是美國軍方,提供給提前退休人員福利投入服役20年。這個“20年”退休規定允許退役軍人在很年輕的時候開始第二職業的安全終身退休收入來補充他們的收益。這些慷慨的福利幫助武裝部隊保留價值的官員和專業人士會被吸引到高薪文職工作。</p><p><b>　　員工福利的種類</b></p><p>　

67、　員工福利可以分為六大類，在本章中我們將詳細分析這些類別：</p><p>　　1.法定福利:美國法律要求雇主給所有員工四個好處,只有少數例外:(1)社會保障障;(2)工人失業保險賠償,(3),(4)家庭和病假。所有其他雇主自愿提供的好處。</p><p>　　2.醫療保險:健康保險涵蓋了醫院成本、醫生費用,和其他醫療服務的成本。</p><p>　　3.退休:退休