SC烟叶复烤公司复烤厂岗位绩效工资体系设计研究

发布时间：2018-01-06 14:05

本文关键词：SC烟叶复烤公司复烤厂岗位绩效工资体系设计研究　出处：《西南财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：烟草行业是我国国民经济发展的重要支柱产业之一,更是各级地方政府尤其是烟叶产区地方政府的重要财政来源。近年来,国家烟草专卖局陆续对行业内的工商业企业实施用工收入分配制度改革工作。2009年起,又着手对烟草行业中长期处于边缘化地位的烟叶复烤企业进行大规模的重组整合,以省为单位成立现代化的打叶复烤企业,SC烟叶复烤公司便是在这样的背景下成立的。薪酬制度是企业内部收入分配的基础,采用适当的薪酬制度才能帮助企业更好地实现战略发展目标。国家烟草专卖局对全行业的工资总额和工资水平实行双重控制的宏观调控策略,由各企业自主决定内部分配方案。重组整合前的SC烟叶复烤公司所属各复烤厂,由于一直沿用较为陈旧和缺乏科学性的工资体系,存在着诸如工资项目繁杂、工资结构混乱、员工身份多样化、同工不同酬、收入水平差异大等一系列问题。因此,在坚持公平和效率的原则下,规范工资项目,优化工资结构,淡化行业内员工和聘用员工的身份差异,调整员工收入水平,就成为了复烤厂新工资体系设计的必然要求,而采用岗位绩效工资制则可以较为有效解决这些问题。本文包括六部分。第一部分是绪论。介绍了国内烟草行业的管理模式、产业分工以及收入分配改革方向,并在这种大背景下提出了SC烟叶复烤公司重组整合后出现的各类管理问题。为了解决这些问题,就必须在重新设置复烤厂的岗位等级和岗位档次的基础上,构建标准统一的岗位绩效工资体系。第二部分是论文研究的理论基础。包括薪酬的概念、分类及制约因素,各类企业工资制度的介绍与对比,激励理论及其对薪酬分配的影响,管理授权的概念、作用和使用原则。第三部分介绍了SC烟叶复烤公司的概况。主要描述了公司的重组整合情况,对比分析各复烤厂员工的身份差异现象、人数构成、岗位分布状况以及该公司重组整合前后部门和岗位设置的差异与变化。为后文中对岗位级别、工资体系和收入分配方式的分析研究做了准备工作。第四部分详细分析了SC烟叶复烤公司各复烤厂在重组整合前采用的工资体系,并对各类员工的年工资收入进行了对比。原工资体系呈现出工资项目设置复杂,标准差异大的特点,而员工收入则呈现出多种形式的同岗不同酬现象。第五部分是SC烟叶复烤公司各复烤厂新工资体系的设计思路与设计方案。新工资体系的设计严格执行国家烟草专卖局关于员工收入分配的总体要求,以工作分析作为基础,评价岗位工作并划定岗位级别,通过访谈、测算等方法明确工资级差、浮动幅度和等级重叠水平。新工资体系在项目上设置了岗位工资、绩效工资、中夜班补贴、加班工资以及保留工资。其中岗位工资水平由岗位等级和员工个人的学历、工龄、技术技能水平等多方面因素综合确定,绩效工资则充分体现了激励性的设计原则和各岗位间的劳动差别程度,中夜班补贴和加班工资严格按照国家法律法规和行业内相关规定予以执行,而保留工资的设置则只针对各厂的烟草行业内员工。第六部分是对新工资体系的评价。介绍了新工资体系正式实施后,各厂员工的收入变化情况以及这种变化的优点所在,同时提出了新工资体系存在的局限性和改善空间。本篇论文是带有一定操作性的毕业论文,有积极的实际价值,其创新之处主要有两点：一、将年功工资和技能工资项目被融入到岗位工资中去,构建一岗多薪的工资模式,使员工的工资提升不再仅仅依赖于工龄的自然增长,提高了员工主动学习知识和技能的动力；二、公司对各厂绩效工资的分配采取总额控制的方式,授权各厂管理层在一定范围内按照“倾向生产一线、倾向关键岗位”的原则自行确定各岗级员工的绩效工资水平。
[Abstract]:The tobacco industry is the development of China's national economy is one of the important pillar industry, local governments at all levels especially important financial sources of tobacco producing areas of local government. In recent years, the state tobacco monopoly administration successively within the industry of industrial and commercial enterprises to implement labor income distribution system reform work in.2009, and to the marginalized position in the long term the tobacco industry in tobacco redrying enterprise reorganization and integration in large scale, in the province as a unit set up modern Dayefukao enterprises, SC tobacco redrying company is established under this background.
The salary system is the basis of income distribution within the enterprise, using the appropriate salary system can help enterprises better realize the strategic development goals of macroeconomic regulation and control strategy. The State Tobacco Monopoly Bureau of industry wide total wages and wage level dual control, by the enterprises decide the internal allocation scheme. The reorganization and integration of SC before the tobacco redrying Co. the factory has been in use, because is rather old and lack of scientific salary system, such as the existence of wages wage structure complex, employee identity confusion, diversification, unequal pay, differences in income levels and a series of problems. Therefore, insist on the principle of fairness and efficiency, standardize wages, the wage structure optimization, dilute identity difference of employees and hiring employees in the industry, adjust the income level of employees, has become the new pay system design Redrying Factory of the inevitable requirement, and mining The use of job performance wage system can be more effective to solve these problems.
This article includes six parts.
The first part is the introduction. This paper introduces the domestic tobacco industry management mode, the industrial division of labor and income distribution reform, and puts forward various management problems of SC tobacco redrying company after reorganization and conformity in this background. In order to solve these problems, we must base on reset Redrying Factory job grade and post grades on the construction of standard job performance wage system.
The second part is the theoretical basis of the thesis. It includes the concept, classification and constraints of salary, the introduction and comparison of wage systems in various enterprises, the incentive theory and its influence on salary distribution, the concept, function and use principle of management authorization.
The third part introduces the SC tobacco redrying company overview. Mainly describes the reorganization of the company, comparison and analysis of the phenomenon of Redrying Factory, identity difference on the number of employees, job distribution and the difference before and after the company reorganization and integration of departments and positions set and change. For the post of level analysis the wage income distribution system and the way of working.
The fourth part of the detailed analysis of the SC Company Tobacco Redrying Factory in the reorganization before the wage system, and compares all kinds of staff annual wage income. Original salary system presents the salary project settings is complex, large differences in the characteristics of the standard, and employee income showed a different reward phenomenon of various forms of the same post.
The fifth part is the SC Company Tobacco Redrying Factory design idea and design scheme of the new pay system design. The new salary system to strictly enforce the State Tobacco Monopoly Bureau on the overall employee income distribution requirements, to work as a basis for analysis, evaluation and delineation of job level positions, through interviews, calculation method clear differential the floating range, and grade level. The new wage overlap system set up on the project post salary, performance salary, shift allowance, overtime wages and wages. The retention degree, post salary level by post grades and staff personal service, many factors determine the skill, comprehensive, fully reflects the performance wage the design principle of labor difference incentive and the position between the degree of night shift allowance and overtime wages in accordance with the national laws and regulations and the relevant provisions of the industry Implementation, while the reserved salary is set only for employees in the tobacco industry of the various factories.
The sixth part is the evaluation of the new wage system. It introduces the change of the employees' income and the advantages of this new system after the formal implementation of the new salary system, and puts forward the limitations and improvement space of the new salary system.
This paper is a practical thesis, the actual value of the positive, there are two main innovations: first, the seniority wage and skill salary project into the post salary to pay wages to construct a multi Gang mode, natural growth make wages promotion is no longer depends only on the length of service improve the power, employees take the initiative to learn knowledge and skills; two, the company take total control on the distribution of the factory performance pay, authorized by the factory management in a certain range according to the tendency of "production line, key positions" tendency of the principles to determine each post level employee wages.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.8;F272.92

【共引文献】