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1、广西科技大学管理学院英文资料及译文姓名史蒂夫专业工商管理班别XXXXX指导教师XXX日期二零一四年五月十二日译文资料原文WhatisCompensation?Anemployee'stotalcompensationhasthreecomponents.Therelativeproportionofeach(knownasthepaymix)variesextensivelybyfirm.Thefirstand(inmostfirms)largestelementoftotalcompensationisbasecompensation,thefixedpayanemployeer
2、eceivesonaregularbasis,eitherintheformofasalary(forexample,aweeklyormonthlypaycheck)orasanhourlywage.Thesecondcomponentoftotalcompensationispayincentives,programsdesignedtorewardemployeesforgoodperformance.Theseincentivescomeinmanyforms(includingbonusesandprofitsharing)andarethefocusofchapter1
3、1.Thelastcomponentoftotalcompensationisbenefits,sometimescalledindirectcompensation.Benefitsencompassawidevarietyofprograms(forexample,healthinsurance,vacations,andunemploymentcompensation),thecostsofwhichapproach41percentofworkers'compensationpackages.Aspecialcategoryofbenefitscalledperquisit
4、es,orperks,areavailableonlytoemployeeswithsomespecialstatusintheorganization,usuallyupper-levelmanagers.Commonperksareacompanycar,aspecialparkingplaceoncompanygrounds,andcompany-paidcountryclubmemberships.Compensationisthesinglemostimportantcostinmostfirms.Personnelcostsareashighas60percentcos
5、tsoncertaintypesofmanufacturingenvironmentsandevenhigherinsomeserviceorganizations(forexample,laborcostsamounttoapproximately80percentoftheU.S.PostalService'sbudget).Thismeansthattheeffectivenesswithwhichcompensationisallocatedcanmakeasignificantdifferenceingainingorlosingacompetitiveedge.Fori
6、nstance,ahigh-techfirmthatprovidesgenerouscompensationtomanagerialandmarketingpersonnelbutunderpaysitsresearchanddevelopmentstaffmayloseitsabilitytoinnovatebecausecompetitorsconstantlypirateawayitsbesttalent.Thus,howmuchispaidandwhogetspaidwhatarecrucialstrategicissuesforthefirm;theyaffectthec
7、ostsideofallfinancialstatementsanddeterminetheextenttowhichthefirmrealizesaloworhighreturnonitspayrolldollars.BalancingEquityIdeally,afirmshouldtrytoestablishbothinternalandexternalpayequity,buttheseobjectivesareoftenatodds.Forinstance,
