Based on the enterprise's work and personnel quotas parent company payroll management analysis

[Abstract] payroll is the sum of individual salaries. This enterprise perspective of work and personnel quotas, the parent company for the object, to start Review of its research status, mother's analysis of the contents of payroll management, payroll and then build a parent-subsidiary management system, compensation management to provide useful exploration.

[Keywords] pay the parent company payroll and personnel quotas.


Compensation management is the core of human resource management, occupies an important strategic position to develop an effective, appropriate pay system, human resource management process is an important content (RIHenderson, 1994. From a social macro perspective, the salary distribution is to promote economic and The basic driving force of social Development, it is related to the healthy Development of national economy, social stability and human progress in the overall Development of the micro-enterprise perspective, it is to determine the key factor in the success or failure of an organization.

Payroll management compensation management is one aspect of it and the relationship between individual employees pay structure is the relationship between groups and individuals, so to speak, relative to individual pay payroll management is the concept design level of compensation management. The interests of the wage sensitivity and rigidity, it is difficult enterprise management.

First, the research situation Commentary
1 on human capital and the minimum wage, Hu Xueqin (2001 that the labor market, high levels of human capital, workers should receive higher salaries, and only the value of human capital per worker have been reflected society in general labor resources can be effectively configured. Solow (1979) that the labor cost minimization under the premise of workers' wages to elasticity of a wage change by one percentage point, the staff of the labor effort in the same direction of change of one percentage point. Wei Zhang Jin (2006 considers appropriate The minimum wage does not reduce employment even for enterprises to improve management and technical level, and can really improve income inequality.

2. On the relevance of wages and performance, Li Shi (1996) and Lhasa, Singh (1996) were analyzed and confirmed the average salary of employees, especially the level of bonuses to stay with the company's profit margins and correlation between interest rates sex. Du Haiyan and Guojin Gang (1995) in the Cobb - Douglas production function was introduced in the proportion of total wages in the explanatory variable bonus, found a higher proportion of bonuses and higher total factor productivity enterprises linked. Rayton (2003 ) of 198 U.S. manufacturing companies of studies have shown that good performance relative to the 96 102 enterprises of poor corporate performance, employee performance-related salaries significantly, elasticity coefficient of 0.1193. Liru Ping (2009 that the company's payroll should be considering the short-term performance and long-term performance indicators.

3 on the payroll accounting methods, Tan Hao (2006 proposed four companies approved payroll ways: a, full hook measures: total wages = index factor 1 + A × B × factor 2 index + ... + Z × factor indicators N, b, fixed plus variable approach: total wages = fixed part of a + floating part of the b = fixed part of a + (index 1 × factor 1 + ... + index N × factor N; c, the approved rate approach: total wages = on Total annual wage × (1 + growth rate, d, levels of apportionment: the business of setting a quota on the basis of the staff, all positions will be divided into three business levels: high, middle and the largest number of jobs, with reference to the level of market and business historical data to determine three levels, respectively, the wage level, multiplied by the number of people at all levels, to get payroll. Jia Li Qi (2008) that the growth rate of state-owned enterprises by the total wages competitive, financial contributions, social contributions and management of four decisions. Li Wei (2008 state that the level of total wages, mainly from payroll ratios to examine, and to the Industry average labor rate of distribution, personnel expense ratio, the proportion of total wages of the total cost for the reference of these three ratios to measure business and Industry bias of the corresponding ratios.

Second, the parent company's payroll management, content
1 payroll management policy formulation
Payroll management policies usually by the personnel department in accordance with the principle of developing the highest governing body, which emphasizes the payment standards and the scale of the relative level of competitive differences between companies. In general, the total enterprise wage policy objectives, including increased productivity, control costs and achieve fair distribution. an effective payroll management system should have the effect of the following aspects: ① the organization needs to attract and retain good employees, ② motivate employees to work efficiently, ③ open and easy to understand, ④ reflect evidence-based units and the relative contribution of the company, ⑤ innovation, improve competitiveness and sense of fairness.

(2) determine the total wage system
Determine the total wage payroll system is to determine the composition and proportion of parts from domestic and international practice, the total wage system can be divided into three basic modes: ① high elasticity model. In this mode, the total wages "less alive than dead," that a small proportion of total fixed salary, variable pay based on performance to determine the amount that a large proportion of total wages. ② high stability mode with the former model the contrary, in this modes, the total wages "less dead than alive", the total variable pay based on performance to determine that the small proportion of total wages, a large proportion of total fixed salary. ③ compromise mode eclectic model combines the advantages of the first two models, both flexible, and able to continue to encourage enterprises to improve performance, but also with stability, is an ideal model, it needs to operate according to the company's production goals and work characteristics, and earnings, with a reasonable manner. Links to Papers download http://www.hi138.com
3 payroll control and adjustment
Payroll cost control, control is an important content to the stable Development of enterprises, nature does not grow without limit labor costs, corporate payroll to control at a reasonable level, the total wage adjustment is that enterprises in the implementation process based on continuous changes in the actual situation and staff feedback, constantly revised and improved. payroll program is running, there may be some defects and problems, or had actual payroll to meet the business plan will become different in some respects reasonable, then the designer or implementer should be constantly revised in the program of bias.

Third, the parent company's payroll management system design
1 to determine the company's payroll management strategy
Development of the overall payroll management strategy is a clear corporate payroll management system the general idea. Payroll management system design must first clear the company's history, current status and future development should respect history, reality, the future for the enterprise strategic services, to determine the source of the total payroll requirements, companies must have a clear basis for the determination of total wages, and on this basis to determine the level of total wages. payroll management strategies, including payroll and payroll structure level policy strategy (Liu Sheng, 2002.

(2) understand the status and trends of business
In total wages prior to first understand the design history of enterprise development, corporate strategy and culture, the existing organizational structure and the existing human resources profile and the current pay system, etc. Through in-depth and detailed investigation and analysis, find that the existing payroll system problems, understand the causes of the problems, background and conditions, clearly the real needs of enterprises and employees, payroll management system designed to determine the direction.

3 Job Evaluation
The purpose of job evaluation is to work through the system and rational evaluation, to help us determine the structure of work, then work to determine the structure of the salary structure, pay system so that companies meet the requirements of internal consistency through job evaluation to the various work to analyze and compare and assess the relative value of the work of the enterprise, which is a key step to achieve internal equity, according to job evaluation to determine the relative value of each of the work size, the relative value of different positions available in a certain order, grades or scores that a job is difficult, the incumbent for high quality and high importance of the enterprise, its relative value and the greater contribution of the enterprise. to each job and the contribution of the enterprise The size of the relative value determined based on wage levels, to ensure that the inherent fairness of the pay system, while the pay for the investigation to establish uniform standards for job evaluation, salary survey results with the actual reference value.

4. Salary Survey
The so-called payroll survey is to understand the region, the Industry wage conditions. Salary survey in the following ways: (1 national and regional statistical offices, labor department statistics publicly available, (2 management consultancy salary survey data released , (3 from the relevant business information about the recruitment, (4 from the enterprise to understand the statistical data which, national and regional statistical offices, labor department statistics published authoritative and accurate, highly convincing, so , in determining the relationship between enterprises can make full use of such information as the basis for determining the enterprise level.

5 to determine the relationship between the wages of the enterprise
According to the results of job evaluation to determine the relationship between wages, reflecting the differences in the intrinsic value of the enterprise, and the market wage rate that is often inconsistent, so the relationship in determining wages, we must consider the company's intrinsic value, but also consider the labor market supply and demand relationship.

6 total wage level and structure design
Generally speaking, the modern enterprise system is a basic wage salary, performance pay, profit sharing, insurance benefits and period of stock options, long-term incentive component, the wage structure is the organizational structure of an enterprise relative value of each position and the corresponding real payment of wages have maintained what kind of relationship for payroll management, the design and structure of wages, is to determine the approximate total wage standards and the various components of GDP.

7 payroll program implementation and amendment of
Total wages prior to the formal implementation of design is completed, must also be employees, especially middle managers of enterprises to fully communicate and organize the necessary training and timely communication, information and training necessary to ensure the success of pay reform one of the factors of human Resources should be fully informed of the company's payroll programming basis. payroll program running for some time, is bound to reflect some of the shortcomings and problems, designers or implementers must constantly correct the deviation of the program, so as to ensure that payroll the applicability of the system to cope with periodic adjustments to make payroll requirements, so that the total wage a more reasonable and improve the program. Links to free download http://www.hi138.com
In summary, the parent company in the design of payroll management system, fully consider the impact of payroll management system designed on the basis of internal and external factors, should be in accordance with the strategic orientation, fairness, incentive, taking into account interest, applicability, legal such principles, the use of appropriate methods to implement job evaluation, salary survey conducted, and the classification of enterprises, determine the business relationship between wages, performance-related, and thus reasonably determine the level of total wages and structure properly designed, the total wage management system, can play a very good control and incentives for enterprises to achieve their own goals, to achieve greater economic efficiency has an important role.

References:
[1] Liu Junsheng, compensation management practice manual (second edition) [M], Machinery Industry Press, 2005
[2] Tan Hao, within the group's total compensation management [J], human resource development, 2006 (2
[3] Wei Zhang Jin, a minimum wage system abroad and Enlightenment theory [J], Business Times, 2006 (1
[4] Li Wei, effective management of group business payroll [J], modern business, 2008 Links to free download http://www.hi138.com