| 摘要註: |
隨著經濟發展與政府的法令政策越發完善,受薪階級(勞方)的意識抬頭。惟目前全球企業面對削價競爭的趨勢下,利潤空間不斷被壓縮,進入微利時代,使得企業組織在考量增加獲利與產出的同時,也需顧慮及員工的權利感受,進而吸引或是保留住人才。薪資即是最直接可滿足及激勵員工的工具,而建構完善的薪資管理制度更是現階段的首要目標。本研究主要為採用個案研究的方式,實際改善個案零件加工公司之薪資管理制度,目的在於透過建構與改善薪資制度,提升個案公司勞資雙方的和諧度與共識,減少員工的不滿,進而提升其在產業中的競爭力。本研究之主要貢獻為改善個案公司職務體系,並對薪資結構訂定各項津貼與獎金,並為個案公司制訂薪資管理辦法,最後透過調整與分析非經常性薪資項目,使個案公司一年可節省之成本達98,586元,有效降低人事成本逐年增加的壓力。 With the economy developing and government's policy and law approaching perfection, salarymen's (labors') consciousness raises. However, under the trend of price competition, the enterprises worldwide are driven to squeeze the profit margins and enter the era of micro profit. In order to attract and keep the talents, enterprises or organizations would consider employees' rights and feeling when they think over how to increase the profits and outputs. Thus, wage/salary is the most direct tool to satisfy and motivate employees, and constructing a complete salary management system will be the primary goal at the present stage. This study, in adoption of case study approach, practically improves the salary management system of the individual case, a component processing company. With constructing and improving salary system, this study aims at promoting harmony and consensus between labor and capital of the individual case, reducing employees' grievance, and finally enhancing its competitiveness in the industry. The contributions of this study are to improve the post system, set the structure of the pay the allowances and bonuses, and to help the case company to develop a payroll management approach. Finally, through the adjustment and analysis Non-recurring payroll items, so that case companies can save costs 98,586 dollars a year. Personnel costs increased year by year to reduce pressure. |