薪酬體系的設(shè)計(jì)與管理——薪資作業(yè)過程

1、,薪酬體系的設(shè)計(jì)與管理,,工資管理,,薪酬管理的宏觀戰(zhàn)略,本節(jié)目標(biāo),在本節(jié)中，您會(huì)了解到以下內(nèi)容：薪酬的定義 薪酬管理的原則薪酬總體構(gòu)成薪酬戰(zhàn)略的組成部分薪酬管理的步驟,,人是任何企業(yè)中最關(guān)鍵的資源，沒有了他/她，公司 的財(cái)力、物力均不能得到最佳的發(fā)揮People are the key resource in any organization.Without them neither its physical resour

2、ces nor the financial resources will be used to their best effect.,薪資的定義,薪資：由一位雇主對(duì)一位受雇者，為其已完成和將要完成的工作或已經(jīng)提供或?qū)⒁峁┑姆?wù)，可以貨幣結(jié)算并由共同協(xié)議或國(guó)家法律或條例給予以確定而憑書面或口頭雇傭合同致富的報(bào)酬或收入。,薪資的定義,薪資管理的目標(biāo) 組織目標(biāo) 1、保證組織可以招聘到所需要的人才； 2、

3、穩(wěn)定有績(jī)效的員工； 3、給予員工報(bào)酬以增進(jìn)績(jī)效； 4、以工作對(duì)組織價(jià)值為取向，劃定各工作之間的合理差距，并 維持薪資給付的全面平衡； 5、具有隨市場(chǎng)及組織變動(dòng)以機(jī)動(dòng)調(diào)整的彈性； 6、便于解釋、了解、作業(yè)及控制； 7、講求成本效益而不耗時(shí)耗資。,薪資的定義,薪資管理的目標(biāo) 員工目標(biāo) 員工覺得所獲待遇合理及公平，并能配合生活費(fèi)及勞動(dòng)力市場(chǎng)之水準(zhǔn)和職

4、責(zé)之增加，并隨之調(diào)整，進(jìn)而從中建立至我期許的信心。,薪資的定義,工資管理的原則 公平性； 準(zhǔn)確性； 合理性。,薪資的定義,薪資政策 1、薪資水準(zhǔn)主位中位隨位,薪資的定義,薪資政策 2、薪資架構(gòu) 3、薪資基準(zhǔn) 4、薪資異動(dòng) 5、薪資控制 6、薪資溝通,薪資的定義,薪資作業(yè)過程 政策之發(fā)展

5、 技術(shù) 結(jié)構(gòu)及給付 步驟 推行,?薪資水準(zhǔn)?薪資晉升?薪資計(jì)劃?薪資溝通,?工作分析?工作評(píng)價(jià)?薪資調(diào)查?薪資咨詢,?薪資預(yù)算?工作劃等?核薪?薪資審核,?薪資成本?內(nèi)在結(jié)構(gòu)?外在趨勢(shì),?薪等?給付水準(zhǔn)?員工服益,,,,,,,,,,,,,,,薪資架構(gòu),薪資架構(gòu)的理念： 對(duì)內(nèi)公平性

6、 對(duì)外公平性,薪資架構(gòu),薪資架構(gòu)的形成：建立公司薪資給付政策線進(jìn)行薪資調(diào)查建立薪等薪級(jí)制度薪等薪級(jí)的擴(kuò)延,薪資架構(gòu),薪資架構(gòu)的選擇：等幅式薪資架構(gòu)連續(xù)式扇狀走向薪資架構(gòu)復(fù)式薪資架曲線型給薪趨勢(shì)線,薪資管理操作的必須步驟：,崗位分析崗位評(píng)估市場(chǎng)情況薪酬政策,,對(duì)內(nèi)公平,,,對(duì)外公平,公平,Class Overview (課程展望）,Session 1: Compensation Program Man

7、agement 薪酬管理概述Session 2: Market Survey 市場(chǎng)調(diào)研Session 3: Statistic Basics&Application 統(tǒng)計(jì)學(xué)基礎(chǔ)及應(yīng)用Session 4: Pay Structure Design 薪酬架構(gòu)的建立Session 5: Merit Pay System 基于業(yè)績(jī)的加薪計(jì)劃Session 6: Compensation Cost 薪酬成本計(jì)算Ses

8、sion 7: Salary Administration 薪酬管理,,Compensation Management薪酬管理概述,薪酬管理的任務(wù),To develop and deliver total compensation solution which must be：開發(fā)與實(shí)施整體薪酬計(jì)劃，從而達(dá)到以下目的：Attracting ，retaining and motivating the best talent th

9、e company have吸引，保留及激勵(lì)本企業(yè)中的最佳人才Flexible enough to support both business strategy and employees needs具有足夠的靈活性來支持業(yè)務(wù)戰(zhàn)略及員工需求Balanced with both competitiveness and affordability達(dá)到具有競(jìng)爭(zhēng)力及企業(yè)可負(fù)擔(dān)的平衡Easy to administrate/opera

10、te便于日常管理和操作To communicate the programs with clarity that make sure：清晰地對(duì)計(jì)劃進(jìn)行溝通，從而：The program is understood/accepted使薪酬計(jì)劃能被理解The expectations are well managed使員工的期望值處在適當(dāng)?shù)乃?薪酬策略,Focus on total compensation programs

11、專注于整體薪酬體系的設(shè)計(jì)Leverage effective market survey to get competitive market information有效利用市場(chǎng)調(diào)研提供的市場(chǎng)信息Differentiate pay with the following to make sure equity 制定兩極分化的薪酬制度，使薪酬與以下因素相聯(lián)系Skills – Using a skills based job sy

12、stem技能技巧 – 工作設(shè)置系統(tǒng)Performance – linking with performance mgmt system工作表現(xiàn) – 績(jī)效考評(píng)系統(tǒng)Value to the business – using retention programs for top talent對(duì)業(yè)務(wù)的價(jià)值 – 留才計(jì)劃Efficient labor cost management – “Using the money wisel

13、y”有效的人才成本管理– 花錢的智慧,薪酬管理目標(biāo) ---- 平衡,Employee員工：,Balance point平衡點(diǎn)：,Competitiveness競(jìng)爭(zhēng)性Affordability可負(fù)擔(dān)性Flexibility靈活性,Company公司：,Equity公平性Consistency一致性Valuable自我價(jià)值的體現(xiàn),Labor cost management勞動(dòng)力成本管理Merit syst

14、em績(jī)效工資體系,薪酬管理角色分工,,Compensation position工資政策Competitive position競(jìng)爭(zhēng)水平Labor cost人力資源成本,,,,Company Executive -Decision 高層經(jīng)理 – 決策,Human Resources -Proposal 人力資源部 –提議,Managers -Execution 中層主管 – 執(zhí)行,Job Evaluation syst

15、em職位評(píng)估系統(tǒng)Compensation System工資體系Benchmarking市場(chǎng)調(diào)研Labor cost analysis人力成本分析,Job description evaluation職位描述，評(píng)估Performance evaluation工作表現(xiàn)評(píng)估Salary increase decision工資增長(zhǎng)幅度的決定,Discussion （討論）,What makes you to be a c

16、ompensation professional?薪酬管理人員的素質(zhì),薪酬管理人員的素質(zhì),Internal understanding 內(nèi)部氣候的了解Understand the company business strategy and priorities公司業(yè)務(wù)戰(zhàn)略及重點(diǎn)Understand organization structure and jobs in the organization公司組織結(jié)構(gòu)及業(yè)務(wù)分布E

17、xternal understanding 外部環(huán)境的了解Economic environment 經(jīng)濟(jì)環(huán)境Labor market situation and trend 人力資源市場(chǎng)狀況及趨勢(shì) Labor law /policy update 勞動(dòng)法規(guī)政策的變化Networking / interpersonal skills 人際關(guān)系網(wǎng)Have a resources pool to leverage for info

18、rmation sharing for other company’s practices可以有可信的資料來源Analytical skills for interpreting the market information分析能力及解釋市場(chǎng)信息Have fun with numbers!與數(shù)字共舞Good communication skills both oral and writing良好的口頭，筆頭溝通能力,Pro

19、gram Management Cycle 項(xiàng)目管理周期,Company’s Strategy and plan公司策略,Human Resources Strategy人力資源策略,Compensation Strategy薪酬策略,Evaluation 評(píng)估,Design 設(shè)計(jì),Communication &Training溝通與培訓(xùn),Administration 管理,,Implementation 實(shí)施

20、,,,,,,,,,,,Market Survey市場(chǎng)調(diào)查,市場(chǎng)調(diào)查的種類,Self conducted survey由本公司執(zhí)行進(jìn)行Buy survey report購(gòu)買調(diào)查報(bào)告Company sponsored survey公司召集的調(diào)查Participant in group sponsored survey參加小組召集的調(diào)查,衡量各種市場(chǎng)調(diào)查的方法的投資回報(bào)率,Easy to conduct 實(shí)施的難易度

21、Data quality 數(shù)據(jù)的質(zhì)量Cost 成本Turn over time 周期,不同調(diào)查方法之間的比較,,服務(wù)申請(qǐng)的提出,Purpose of the survey 調(diào)研目的Target market 目標(biāo)市場(chǎng)Target jobs 目標(biāo)工作種類Information required 所需要的信息Data of delivery expected 所需要的時(shí)間Contents o

22、f report required/Format 所需要的內(nèi)容形式Additional request,if any 其他要求等,服務(wù)申請(qǐng)的提出---- 練習(xí),Your company is a IT multi-national company based in Beijing ,the company is gong to set up a R&D center in Tianjin ,you do not

23、have branch there currently.As a compensation professional,you are invited by the project office to give come advise on how to set up Tianjin R&D center’s compensation and benefits terms. As you do not have contact

24、in Tianjin , you decide to get some information from consulting company.Raise a ROS to state your needs貴公司是一家全球行的信息公司的北京分公司，現(xiàn)在天津并沒有任分支機(jī)構(gòu)?，F(xiàn)要在天津建立一個(gè)研發(fā)中心，籌建處要求你幫助建立研發(fā)中心的薪酬福利體系，鑒于你在天津沒有任何聯(lián)系，你希望咨詢公司可以幫助你拿到一些資料請(qǐng)練習(xí)提出服務(wù)申請(qǐng),自我實(shí)

25、施的調(diào)研,Purpose 目的Target market 目標(biāo)市場(chǎng)Information needed 所需信息Method of survey 方法Telephone calls 電話訪談Email questionnaire 問卷Design your questionnaire 設(shè)計(jì)問題/問卷Report 報(bào)告Result analysis 結(jié)果分析,Define your mark

26、et 定義市場(chǎng),Your company’s basic profile 你公司的基本情況Industry you are in 行業(yè)Type of organization 組織形式Major competitors 主要競(jìng)爭(zhēng)對(duì)手Other considerations in talent competing,image competing,management system competing,etc其他

27、競(jìng)爭(zhēng)，人才，形象，管理風(fēng)格等Size of the market 市場(chǎng)的大小No less than 10 companies 不能少于10家公司Consistency consideration 連貫性Should maintain 80% repeated rate ever year to keep consistency每年80％的一致性,Contents of survey 調(diào)研內(nèi)容,Cash Co

28、mpensation items 現(xiàn)金項(xiàng)目Benefits practice 福利政策Pay policies 工資政策Retention policies 留才計(jì)劃Company profiles 公司的情況,Define your questions 問題設(shè)定,Use common terms,put in explanations if necessary用通用的術(shù)語，必要時(shí)有解釋Use

29、closed question with YON answer instead of open ended questions用是否問題，不要用自由發(fā)揮問題Make choices available for participants盡量使用選擇題,Exercise （練習(xí)）,Company want to revisit the relocation allowance policy as the number of rel

30、ocation is growing and the allowance is relative high and without update for 3 yearsPlease design a questionnaire so that you could ring around to get some market information公司現(xiàn)有的派遣津貼已經(jīng)有年沒有變化了，并且隨著業(yè)務(wù)量的增加，派遣人員總數(shù)不斷上升，公司

31、擔(dān)負(fù)不斷增加，想調(diào)整津貼金額請(qǐng)?jiān)O(shè)計(jì)調(diào)查問卷以收集市場(chǎng)信息,Importance of Job Matching 工作類比的重要性,Understand the methodology of survey company’s benchmarking system了解調(diào)研公司的類比系統(tǒng)及方法Understand the benchmarking job description provided by survey company

32、了解調(diào)研公司提供的標(biāo)準(zhǔn)工作描述Understand internal organization and job description 了解本公司的組織及工作種類及工作內(nèi)容Invite business manager to participant in job matching activities – why?必要時(shí)要邀請(qǐng)業(yè)務(wù)經(jīng)理參加工作類比會(huì)議--為什么？,Survey data categories 調(diào)研數(shù)據(jù)的分

33、類,Base pay 基本薪資Monthly base salary times 12基本月薪*12Guaranteed pay 固定收入Including allowances ,year end bonus without measurements包括津貼，年底固定獎(jiǎng)金Total cash 全部現(xiàn)金收入Including any variable bonus,incentive with measureme

34、nts抱愧浮動(dòng)獎(jiǎng)金，銷售獎(jiǎng)金Total compensation Any cash payment or benefits portion包括其它及福利,Total Remuneration,,,,Total Rem,Total Cash,Guaranteed Cash,Analysis of Survey Data 分析調(diào)研數(shù)據(jù),To understand 理解How data was collected

35、 數(shù)據(jù)采集的方法 How to read the survey report 如何解讀調(diào)研報(bào)告What the data represents for 數(shù)字會(huì)說話How can we use the data 如何運(yùn)用數(shù)據(jù)Your competitive position 你公司的競(jìng)爭(zhēng)水平Define your future salary structure制定薪酬架構(gòu),Survey reports conte

36、nts 調(diào)查報(bào)告內(nèi)容,Executive summary 概述A high level economic /labor market trend report對(duì)經(jīng)濟(jì)情況及人才市場(chǎng)走勢(shì)的概述Detailed remuneration dataUsually by job families 分工作種類Market position comparisonWhat is your company’s pay positio

37、n 你公司與市場(chǎng)平均水平的比較Questionnaire analysis 問卷分析Salary administration policies 薪酬政策Benefits programs 福利項(xiàng)目Retention programs 留才計(jì)劃,,Statistic Basics & Application統(tǒng)計(jì)學(xué)基礎(chǔ)及應(yīng)用,Statistics Terms 統(tǒng)計(jì)學(xué)基礎(chǔ),Mean 平均值

38、Unweighted mean 不加權(quán)平均值Weighted mean 加權(quán)平均值Median 中值Percentile 百分位值Quartile 區(qū)間,Mean 平均值,The average of a set of data points .it is sum of the data divided by the no. of points 一組數(shù)據(jù)的綜合除以個(gè)數(shù)Unweighted m

39、ean 不加權(quán)平均值Obtained by computing the average of the values of the data points直接平均法Weighted mean 加權(quán)平均值Obtained by weighting each value by the no. of data occurred then computing the average考慮每個(gè)數(shù)據(jù)的個(gè)數(shù)因素然后加以平均,Exampl

40、e of Computing Mean,,Exercise of Computing Mean Refer to Survey Data,計(jì)算平均值的練習(xí),Exercise of Calculating Mean 計(jì)算平均值的練習(xí),Median 中值,The point along an ordered data points at which an equal no. of data points fall above and b

41、elow在一組數(shù)據(jù)中，排序后有一半的數(shù)據(jù)在此之上，一半的數(shù)據(jù)在此之下For an odd no. of data points ,median is the middle data points在奇數(shù)個(gè)數(shù)據(jù)中，中值就是排在最中間的那個(gè)數(shù)的值For an even no. of data points ,median is the average of the 2 middle-most data points在偶數(shù)個(gè)數(shù)據(jù)中，中

42、值就是排在最中間的兩個(gè)數(shù)的平均值,Example of computing median(1) 計(jì)算中值的練習(xí)（1）,Example of computing median(2) 計(jì)算中值的練習(xí)（2）,Computing Percentile 計(jì)算百分位,Definitions (定義)Px , the desired percentile points,wherePx , 為所需的百分位點(diǎn)x , the perce

43、ntile rank desired (e.g. 10 , 25 , etc..)x , 為所需的百分位v, the rank order position (from bottom ) for the percentile point value of interest , v is calculated as follows :V = x/100*(n+1)v，為從上至下排序后百分位點(diǎn)的位置V = x/100*(n+1)

44、n , the number of data points in the samplen，為數(shù)據(jù)的總量,Example of Computing Percentile (1)計(jì)算百分位的練習(xí)（1）,,Computing P25 v = 25/100*(7+1)=2P25 should be the 2nd data point P25為下數(shù)第二個(gè)數(shù)據(jù)Which is 2800 So

45、, p25 = 2800Please calculating P75 by self請(qǐng)計(jì)算P75,Example of Computing Percentile (2)計(jì)算百分位的練習(xí)（2）,,Computing P25 v = 25/100*(8+1)=2.25P25 should be the 2.25th data point which in between 2nd an

46、d 3rd data,P25為下數(shù)第2.25個(gè)數(shù)據(jù),也就是在第2與第3數(shù)據(jù)之間的一個(gè)數(shù)值Which is in between 2800 and 3000 So , p25 = 2800+0.25*(3000-2800) =2850Please calculating P75 by self請(qǐng)計(jì)算P75,Quartiles 區(qū)間,In compensation analysis ,percen

47、tiles are often expressed in terms of quartiles.there are 4 quartiles in a set of data points把每一個(gè)區(qū)域分成4個(gè)區(qū)間1st quartile: the AREA where the bottom 25 percent of values occur ,corresponds to 25th percentile第一區(qū)間，市場(chǎng)上最低的25％

48、數(shù)據(jù)2nd quartile: the AREA where the 2nd 25 percent of values occur,corresponds to 50th percentile第二區(qū)間，市場(chǎng)上25P-50P之間的數(shù)據(jù)3rd quartile: the AREA where the 3rd 25 percent of values occur,corresponds to 75th percentile第三區(qū)間，

49、市場(chǎng)上50P-75P之間的數(shù)據(jù)4th quartile: the AREA where the top 25 percent of values occur,corresponds to the 100th percentile第四區(qū)間，市場(chǎng)上最高的25％的數(shù)據(jù),Market survey analysis市場(chǎng)調(diào)研結(jié)果分析,Read & understand the reports運(yùn)用統(tǒng)計(jì)學(xué)知識(shí)讀懂報(bào)告Data com

50、parison – apple to apple 數(shù)據(jù)比較Time :age market data 與時(shí)俱進(jìn)的市場(chǎng)數(shù)據(jù)Value:market comparable base pay 可比性工資Position to market :market index 市場(chǎng)系數(shù),Analysis survey result分析調(diào)查報(bào)告,Data數(shù)據(jù),Information信息,Knowledge知識(shí),Evalu

51、ation評(píng)估,,Mgmt Decision管理決策,Aging market data市場(chǎng)數(shù)據(jù)的與時(shí)俱進(jìn),Determine annual aging factor 增長(zhǎng)指數(shù)的計(jì)定Data coming from survey reports , salary increase plan % reported by participating companies從市場(chǎng)報(bào)告中對(duì)未來年薪資增長(zhǎng)的預(yù)料 Determine

52、date to which to age data 設(shè)定市場(chǎng)數(shù)據(jù)預(yù)估時(shí)間Effective date of salary structure 新的工資架構(gòu)的生效日期或數(shù)據(jù)的日期Lead , lag , or lead/lag philosophy 用Lead , lag , or lead/lag 方法Lead , structure will compete the year end marketLead , 工資結(jié)構(gòu)

53、與年底的市場(chǎng)水平看齊Lag , structure will compete the year end marketLag , 工資結(jié)構(gòu)與年初的市場(chǎng)水平看齊Lead /lag , structure will compete the midyear marketLead /lag , 工資結(jié)構(gòu)與年中的市場(chǎng)水平看齊,Example of aging market data 預(yù)估市場(chǎng)數(shù)據(jù)的例子,Survey data effect

54、ive date is October 1 , 2002市場(chǎng)調(diào)查報(bào)告生效日為2002年10月1日Annual aging factor is 8% for 2002 , 6% for 2003預(yù)估值為2002年8％，2003年6％The company’s structure will effective July 1 , 2003新的工資架構(gòu)生效日為2003年7月1日Please calculate the aging f

55、actors separately for lead , lag , and lead /lag policy請(qǐng)用lead , lag , and lead /lag 的方式分別計(jì)算市場(chǎng)預(yù)估指數(shù),Come out market comparable base pay把市場(chǎng)數(shù)據(jù)轉(zhuǎn)化成與本公司的工資有可比性,You get annual pay data from survey , which need to be converted

56、to your company’s monthly salary amount從市場(chǎng)報(bào)告中你得到年底薪酬，你需把它轉(zhuǎn)化成月薪What is your company’s pay policy ?你公司的工資結(jié)構(gòu)是什么？What is the market annual pay includes ?你的市場(chǎng)數(shù)據(jù)包括了什么內(nèi)容？Base payGuaranteed cash Total cashTotal remunera

57、tion,ABC Company Pay Practices ABC公司的工資結(jié)構(gòu),ABC company pay practicesABC 公司的工資結(jié)構(gòu)12 months salary annually每年12個(gè)月月薪1 month year end fixed bonus 年底1個(gè)月固定獎(jiǎng)金1month variable bonus measured by company performance年底1個(gè)月浮動(dòng)獎(jiǎng)金

58、根據(jù)公司的業(yè)績(jī)Monthly allowance of RMB 500 per month每月500元津貼Housing subsidy of 10% monthly salary paid by cash每月10％月薪的現(xiàn)金住房補(bǔ)貼,Calculating Market Comparable Base Pay計(jì)算市場(chǎng)可比性工資,Market Index市場(chǎng)系數(shù),Compare company average salary

59、with market average salary本公司平均工資與市場(chǎng)平均工資的比較Make Apple to Apple comparison要完全同須知的比較Same point of time 同一時(shí)間Same job 同一工作Same pay components 同樣的工資內(nèi)容Base to base , total cash to total cash基本月薪，或全部年薪,,An exercise

60、of data comparison數(shù)據(jù)比較的練習(xí),Market Index市場(chǎng)系數(shù),Pay Structure Design設(shè)計(jì)工資架構(gòu),,Something about pay structure 關(guān)于工資架構(gòu),,An Ideal Compensation Program理想的薪酬設(shè)計(jì),Internal equity 內(nèi)部公平性External competitiveness 外部競(jìng)爭(zhēng)性Affordability

61、 可負(fù)擔(dān)性Legally defensible 合法的Understandable /salable 可理解的/易服人的Efficient to administer 易管理的Safeguards the organization’s resources 對(duì)公司資源的保護(hù)Flexible 靈活的Meets the organization’s unique needs 為企業(yè)特別定制的,General a

62、nd Specific Factors Affecting Pay Structures影響工資架構(gòu)的一般與特殊因素,Corporate culture and values 企業(yè)文化及價(jià)值觀Management philosophy 管理宗旨External economic environment 外部經(jīng)濟(jì)環(huán)境Labor market demand and supply 市場(chǎng)的供求比Corporat

63、e strategy and policy 公司的戰(zhàn)略與政策Centralized compensation policy統(tǒng)一的工資政策Decentralized compensation policy分管的工資政策Short-term vs. . Long-term consideration短期與長(zhǎng)期的考慮,Example of a Pay Structure工資架構(gòu)的例子,,Grade,Pay Structur

64、e Design工資架構(gòu)的設(shè)計(jì),Base pay policy line 基本工資政策線Number of job grades/bands 級(jí)別的設(shè)置Midpoint progression 級(jí)差Range spreads 級(jí)寬Range overlap 級(jí)間重疊區(qū)Number of pay structures 工資架構(gòu)的數(shù)目,Profile of a Base Pay Structure

65、典型的工資架構(gòu),a: Range min 最低點(diǎn) d–c : Range overlap 級(jí)間重疊區(qū)b: Range max 最高點(diǎn) e-f , f-g : Range progression 級(jí)差a-b :Range spread 級(jí)寬 e-f-g :Base pay policy line 基本工資政策線,Range Spreads級(jí)

66、寬,Plus and minus midpoint percent中點(diǎn)距兩極的距離(1+％desired)/(1-% desired) -1=range spread(1+20% ) (1-20%) = 0.5 or 50%Minimum to maximum最低點(diǎn)與最高點(diǎn)的距離 (max –min ) / min = range spread (4500-3000) / 3000=0.5 or 50%,Exercise

67、 on Midpoint and Range Spread由級(jí)差算出中點(diǎn)距兩極的距離的練習(xí),Exercise for calculating Min /Max from Midpoint從中點(diǎn)算出最高最低點(diǎn)的練習(xí),Range Progression級(jí)差,Percentage difference between grade midpoints兩極中點(diǎn)的差距百分比To consider the following when de

68、sign the jump在制定級(jí)差時(shí)應(yīng)考慮的因素Market competitiveness 市場(chǎng)競(jìng)爭(zhēng)性Cost of promotions 升值的成本Midpoint-to-midpoint differential guidelines (ideal situation)級(jí)差的規(guī)定（理想狀態(tài)）5-10% for clerical / production 5-10％職員/生產(chǎn)線8-15% for profess