8報償制度(二)全面報償設計(TotalCompensationPackage)績效基礎薪酬(performance-basedpay)功績制(meritpayplan)與獎金制(incentivepayplan)個人獎勵(individualincentives)與團體獎勵(groupincentives)薪資議題(payissues:secrecy,security,andcompression)學習目標(LEARNINGOBJECTIVES)8報償制度(二)全面報償設計(TotalCompensa全面報償設計(TotalCompensationPackage)本薪(Basepay)變動性給付(Variablepay)間接性給付(Indirectpay)全面報償設計(TotalCompensationPack績效基礎薪酬(performance-basedpay)金錢是有效的績效激勵因子，企業(yè)希望留住績效好的員工的最常用的方法就是performance-basedpay

績效基礎薪酬(performance-basedpay)金兩類績效基礎薪酬功績制(meritpayplan)

間接衡量績效，通常繼續(xù)不斷發(fā)給獎金制(incentivepayplan)

個人獎勵(individualincentives)團體獎勵(groupincentives)兩類績效基礎薪酬將對員工的給付與其績效或生產(chǎn)力直接掛鉤的一種設計;通常與本薪制度並用.獎金制度將對員工的給付與其績效或生產(chǎn)力直接掛鉤的一種設計;通常與個人獎勵論件計酬(piecerateplans)傭金(plansbasedoncommissions)節(jié)省工時的獎勵(plansbasedontimesaved紅利(individualbonuses)提案獎金(suggestionsystem)對管理人員的獎勵團體獎勵利潤分享計畫(profit-sharingplans)史甘隆計畫(Scanlonplan)員工認股(ESOPs)獎金制度(incentivepaysystems)的種類個人獎勵團體獎勵獎金制度(incentivepa理想的獎金制對員工及管理當局均有利簡單容易瞭解有基本薪資保證理想的獎金制對員工及管理當局均有利個人獎勵(IndividualIncentives)計件制(STRAIGHTPIECEWORK)Paydeterminationfluctuates basedonunitsofproduction pertimeperiod差別計件制(DIFFERENTIALPIECERATE)UsestwoseparatepieceratesOnerateforproductionupto standardAnotherrateforproduction exceedingstandard標準工時制(STANDARD-HOURPLAN)Baseswagesoncompletionofa jobortaskinsomeexpected periodoftime分紅制度(PRODUCTIONBONUSSYSTEMS)Hourlyrateplusbonusfor exceedingastandard傭金制(COMMISSION)Paydeterminationbasedona percentageofsalesinunitsor dollars個人獎勵(IndividualIncentives)計件制組織全面獎勵制度

(OrganizationwideIncentives)提案制度(SuggestionSystems)Formalmethodofobtainingemployees’ideasaboutimprovementsRewardbasedonthesuccessfuluseofanidea利益分享(GainsharingIncentives)考慮員工貢獻(Allowsemployeescontributingtoperformanceresultstoshareintheproceeds)多種利潤來源(Gainscaninclude:hoursworked,dollarsspentonlabor,dollarsspentonwaste)利潤分享計畫(ProfitSharingPlans)Distributeafixedpercentageoftotalorganizationalprofitstoemployees員工認股(EmployeeStockOwnership)(ESOPs)EmployeesreceivestockinthecompanyEmployeebenefitspaidoutintheformofcompanystock組織全面獎勵制度

(OrganizationwideInc史甘隆計畫(ScanlonPlan)鼓勵員工提出可能增進生產(chǎn)力的改善建議。此制度將勞動成本實質(zhì)節(jié)省後所增加的利潤，由全體員工與雇主共同分享(通常全體員工分得75%，公司分得25%).利益分享計畫(GainsharingPlans):著名例子林肯公司計畫(LincolnElectricPlan)論件計酬(Allcompensation basedonpiecework)晉升要看功績(Promotionsonmerit)員工認股(Stockpurchaseplanincluded)史甘隆計畫(ScanlonPlan)利益分享計畫(Gai利潤分享計畫(ProfitSharingPlans)在員工正常待遇之外，另行加上分享企業(yè)累積產(chǎn)生的利潤.

及時分配計畫(currentdistributionplan):將當季或當年的利潤提出某一比例分配給員工遞延計畫(deferredplan):利潤存到基金中，直到退休、死亡或喪失工作能力時才分配利潤分享計畫(ProfitSharingPlans)在員報酬制度新設計(InnovativeCompensationDesign):

以個人為基礎(PeopleBasedPay)技能基礎(SKILL-BASED) Paylevelsbasedonhowmanyskillsemployeeshaveorhowmanyjobstheycando知識基礎(KNOWLEDGE-BASED) Rewardsemployeesforacquiringadditionalknowledgebothwithincurrentjobcategoriesandinnewjobones

文憑基礎(CREDENTIAL-BASED) Requiresemployeestoobtaindiplomasorlicensesorpassoneormoreexaminations報酬制度新設計(InnovativeCompensatio契約保證(Guaranteedemploymentcontracts)高薪，不受績效影響(Highpayregardlessofperformancelevels)秘而不宣(Secretivepaypackages)CEO酬勞的爭議競標法(CompetitivePayApproach)Wideunjustifiablepaygaps15:1ratiosinsmalltomid-sizedfirms;100-200:1inlargefirms績效法(ComparativePerformanceApproach)基於績效而變動(Variableperformancebasedpay)設定績效目標(Performancetargetsset)委員會決定(Compensationcommittees)Widegapsbut…ClearerlinkstoperformanceCloselyregulatedbygov’t契約保證(Guaranteedemploymentcon薪資守密問題(PaySecrecyoropenness)WhatemployeeswanttoknowWilldisclosingpayinformationHarmorbenefitthefirm薪資保障問題(PaySecurity)GuaranteedannualwageSupplementalunemploymentbenefitsCost-of-LivingadjustmentsSeverancepay薪資壓縮問題(PayCompression)PaygapsordifferentialsbetweencolleaguesSeniorandjunioremployees,supervisorsandsubordinates薪資政策與議題薪資守密問題(PaySecrecyoropenness12 員工福利與服務(EmployeeBenefitsandServices)間接報償(indirectcompensation)組織提供福利與服務(benefitsandservices)的理由

法定福利vs.非法定福利

美國企業(yè)與我國企業(yè)的福利措施學習目標(LEARNINGOBJECTIVES)12 員工福利與服務間接報償(indirectcompe間接報償(Indirectcompensation)

包括福利與服務(BenefitsandServices)

指員工因為是組織的一員及參與組織活動而給予的報酬，包括以金錢方式給付的福利(如退休金、保險給付...)以及非金錢方式給付的服務(如康樂設施、文藝活動...)

Benefitsandservicesareavailabletoworkersaslongastheyareemployedbytheorganization.間接報償(Indirectcompensation)

影響福利與服務措施的各項因素Domestic&Int’lEconomicConditionsLaborMarketLaborUnionsCompany&IndustryConditionsState&FederalGovernment

GeographicLocation

BENEFITSANDSERVICES影響福利與服務措施的各項因素Domestic&Int’l員工福利(FringeBenefits)因身為公司一份子或身居公司某一職位而享有的報酬(Rewardsthatemployeesreceiveforbeingmembersoftheorganizationandfortheirpositionsintheorganizations)通常與員工的業(yè)績無關員工福利(FringeBenefits)因身為公司一份子配合法令規(guī)定協(xié)助滿足員工生活的需求不讓員工產(chǎn)生理所當然、不花白不花的心態(tài)若非法定，儘量給予員工選擇機會符合組織財務能力福利措施的原則配合法令規(guī)定福利措施的原則經(jīng)濟取向:年終獎金、分紅入股、退(離)職金、個人給薪假是員工最愛的前四名.個人成長取向:教育進修機會、國內(nèi)外休閒設計…..生活照顧取向:托兒服務、陪產(chǎn)假、育嬰假、租屋補助、彈性工作時間….員工福利的類別經(jīng)濟取向:年終獎金、分紅入股、退(離)職金、個人給薪假是員補助性薪資給付(如特別休假、產(chǎn)假..)-勞動基準法保險福利(普通事故、職業(yè)災害)-勞工保險條例退休福利-勞動基準法獎金福利-職工福利金條例、勞動基準法法定福利法定福利滿足生理需求(貸款、廉價優(yōu)惠、設施享用、節(jié)日補助金…)滿足安全需求(講究工作環(huán)境、團體保險、意外防癌保險…)滿足社會需求(娛樂措施、聚餐摸獎、老年員工照顧….)非法定福利滿足生理需求(貸款、廉價優(yōu)惠、設施享用、節(jié)日補助金…)非法定1998年廠商負擔的勞動成本中，非薪資報酬佔總報酬比例增為11.4%，亦即，企業(yè)平均每年支付單一受雇員工的非薪資報酬高達新臺幣六萬一千五百元。主要包括員工保險費、退休準備金、資遣費、職工福利金等行政院主計處1999.11.26臺灣地區(qū)企業(yè)員工非薪資報酬1998年廠商負擔的勞動成本中，非薪資報酬佔總報酬比例增為1健康檢查:勞工健康保護規(guī)則第十一條規(guī)定，視員工的年齡層分每年、每二年或三年做定期健康檢查.教育訓練:促進產(chǎn)業(yè)升級條例規(guī)定人才培訓支出可抵減營利事業(yè)所得稅.我國企業(yè)普遍實施的員工福利我國企業(yè)普遍實施的員工福利惠普科技公司每年選定一天做為“家庭日”(FamilyDay)美國花旗銀行也有獨特的“返家日”(EarlyHomeDay)與“約會日”(DateNight).人性化--從家庭成員著眼人性化--從家庭成員著眼美國企業(yè)的員工福利美國企業(yè)對員工福利的支出(1997年資料)法律規(guī)定的(Legallyrequired)21.30%有關退休的(Retirementrequired)15.25%有關保險的(Insurancerelated)24.21%休假給付(Paymentfortimenotworked)33.66%其他5.56%1996年美國商會的統(tǒng)計顯示，美國企業(yè)對每一位員工的福利給付平均為US$14,086.約佔每人平均年薪的41.3%)1929年時，福利僅佔薪酬的5%美國企業(yè)的員工福利美國企業(yè)對員工福利的支出(1997年資料亦稱為自助餐式福利計畫(CafeteriaPlans)，容許個別員工從公司提供的福利清單中選取其偏愛的福利項目。讓員工更關心福利措施，提高員工士氣。經(jīng)由溝通，員工對福利能有更正面的看法。在摩根史坦利公司，大約有三分之二的正式員工選擇自己的福利組合。彈性福利(Flexible-BenefitPlans)亦稱為自助餐式福利計畫(CafeteriaPlans)，員工服務(EmployeeServices)StockOwnershipPlansEducationProgramsPre-RetirementChildCareFinancialServicesElderCareSocialandRecreationalPrograms員工服務(EmployeeServices)StockO有些企業(yè)要員工承擔部分福利措施的成本，則企業(yè)可以節(jié)省福利的支，也可以使員工了解各項福利的成本。成本分攤(costsharing)有些企業(yè)要員工承擔部分福利措施的成本，則企業(yè)可以節(jié)省福利的支對福利措施的兩種看法:

權利(Entitlements)or激勵(Incentives)?ENTITLEMENTSIncreasingexpectations,benefitstakenforgrantedEmployeesunawareofcostsorvalueofbenefitsSeenasHygienefactors,servetominimizedissatisfactionDetachedfromperformanceINCENTIVESMinimalbenefitexpectationsTotalcompensationapproachSeenasMotivators,servetomaximizesatisfaction&performanceLinksmadebetweenperformancelevels&benefits

對福利措施的兩種看法:

權利(Entitlements)oStep1:

目標與策略(SetObjectives&StrategyforBenefits)Step2:

員工參與(InvolveParticipantsandUnions)Step3:

溝通(CommunicateBenefits)Step4:

成本監(jiān)控(MonitorCostsClosely)福利措施的有效管理

ManagingAnEffectiveBenefitsProgram

Step1:目標與策略(SetObjectives13員工訓練與發(fā)展訓練與學習(trainingandlearning)的定義職前訓練(orientationprogram)員工的訓練需求(employees’needsfortraining)個人、團體、組織的發(fā)展計畫

訓練成效的評估比較目標管理(goalsetting)、行為修正術(behavior modification)、團隊建立(teambuilding)的特色學習目標(LEARNINGOBJECTIVES)13員工訓練與發(fā)展訓練與學習(trainingandl累積技術、培養(yǎng)人才出生入學就業(yè)職務要求知識個人所獲知識識知年齡彼得現(xiàn)象累積技術、培養(yǎng)人才出生入學就業(yè)職務要求知識個人所獲知識識知年生涯發(fā)展(Development)Preparesindividualsforthefuture,focusesonlearningandpersonaldevelopment職前訓練(Orientation)Introducesnewemployeestotheorganizationandtotheemployee’snewtasks,managers,andworkgroups.訓練與發(fā)展在職訓練(Training)Thesystematicprocessofalteringthebehaviorofemployeesinadirectionthatwillachieveorganizationalgoals,Helpemployeesmasterspecificskillsandabilitiesneededtobesuccessful.

生涯發(fā)展(Development)職前訓練(Orient職前訓練的過程:

社會化(Socialization)PRINCIPALPURPOSESToreducestart-upcostsofanewemployeeToreduceanxietyorfearoffailureToreduceturnoverTosavetimeforsupervisorsandco-workersTodeveloprealisticjobexpectations,positiveattitudestoward theemployer,andjobsatisfactionSocializationoccurswhennewemployeeslearnnorms,values,workprocedures,andpatternsofbehavioranddressexpectedbytheorganization.職前訓練的過程:

社會化(Socialization)PRI動機:Thetraineemustbemotivatedtolearn能力:Thetraineemustbeabletolearn增強:Thelearningmustbereinforced練習:Itmustprovideforpracticeofthe material重要:Thematerialpresentedmustbemeaningful溝通:Thematerialmustbecommunicatedeffectively移轉(zhuǎn):Thematerialtaughtmusttransfertothejob學習理論(LearningTheory)有效學習的原則(Principles)動機:Thetraineemustbemotivat訓練計畫的績效分析(PerformanceAnalysis)Theknowledge,skillandabilitytoperformthejobThepersonorjobholder’sneeds&resultsEXPECTEDACTUALSuggeststheneedfortrainingGAP訓練計畫的績效分析(PerformanceAnalysisOn-The-JobTrainingVerywidelyusedPlacedinrealworkexperiencesCaseMethodWrittendescriptionsofrealdecision-makingsituationsRolePlayingAsktraineestointeract&reactwithotherroleplayers訓練方法之選擇

In-BasketTechniquesAnalyze&critiquetraineesonnumber,quality,&priorityofdecisionsmadeManagementGamesSimulatecompanyorindustrysituationsEmphasizeproblemsolving

BehaviorModelingLearningthroughobservationorimaginationUsedinleadershiptrainingOn-The-JobTraining訓練方法之選擇

In-LECTURE-DISCUSSIONMostfrequentlyusedmethodClassroompresentationsbyoutsideconsultants/trainersMorerecentlypresentedviatechnologyordistancelearningOUTDOOR-ORIENTEDPROGRAMSAction-orientedprogramsEmphasizeleadership,teamworkandrisk-takingCombineoutdoorskillsandclassroomseminars工作外的訓練

(OfftheJobTraining)MotivationLECTURE-DISCUSSION工作外的訓練

(OffInternet(External)Intranets(Internal)VirtualRealityDistanceLearning

電腦輔助的訓練

(Computer-AssistedInstruction)Internet(External)電腦輔助的訓練

(CComparecosts/benefitsofusingvarioustechnologymediaandservicesGenerateatrackingandreportingsystemfocusedonvariousfacetsofvalidityReassessthevalueorreturnoninvestmentofthetrainingprogramFamiliarizeyourselfwiththetechnologybeingconsideredUnderstandbasiclearningprinciplesDefinethetargetemployeegroupDeterminetrainingneedsfromperformanceanalysisDefinetraininggoalsorresults

電腦輔助的訓練:問題與建議(IssuesandRecommendations)Comparecosts/benefitsofusinGOALSETTING(目標管理)GoalsandintentionsareprimarydeterminantsofbehaviorAttributesofgoalsinclude:Specificity(清晰度)Difficulty(困難度)Intensity(強度)Undertherightconditions,canbeveryeffectiveBEHAVIORMODIFICATION(行為修正)SystematicreinforcementofdesirableorganizationalbehaviorAssumesreinforcementisanimportantprincipleoflearning員工發(fā)展計畫:

個人方面GOALSETTING(目標管理)員工發(fā)展計畫:

個人員工發(fā)展計畫:

團隊方面團隊建立(TEAMBUILDING)DevelopmentalprocessHelpsorpreparesworkersto performmoreefficientlyoreffectivelyingroupsTechniquemustbetailoredtofittheneedsandproblemsofgroupsinvolvedSomeobserverssuggestteamsarethewaveofthefuture員工發(fā)展計畫:

團隊方面團隊建立(TEAMBUILDING全面品質(zhì)管理(TQM)Philosophy,processandsetofprinciplesGoaliscontinuousimprovementInvolvesconsiderablechangeinattitudes,communication,employeeinvolvement&commitmentTopmanagementmustinitiateandsupportsuchchange員工發(fā)展計畫:

組織方面全面品質(zhì)管理(TQM)員工發(fā)展計畫:

組織方面有高興嗎?happy?有教到嗎?Dowhatissupposedtodo?有用到嗎?Aretheconceptsused?有影響嗎?Impact?教育訓練的評估衡量訓練效果的四個層次(Kirkpatrick,1959)反應Reaction學習Learning行為Behavior結(jié)果Results有高興嗎?有教到嗎?有用到嗎?有影響嗎?教育訓練演講完畢，謝謝觀看！演講完畢，謝謝觀看！8報償制度(二)全面報償設計(TotalCompensationPackage)績效基礎薪酬(performance-basedpay)功績制(meritpayplan)與獎金制(incentivepayplan)個人獎勵(individualincentives)與團體獎勵(groupincentives)薪資議題(payissues:secrecy,security,andcompression)學習目標(LEARNINGOBJECTIVES)8報償制度(二)全面報償設計(TotalCompensa全面報償設計(TotalCompensationPackage)本薪(Basepay)變動性給付(Variablepay)間接性給付(Indirectpay)全面報償設計(TotalCompensationPack績效基礎薪酬(performance-basedpay)金錢是有效的績效激勵因子，企業(yè)希望留住績效好的員工的最常用的方法就是performance-basedpay

績效基礎薪酬(performance-basedpay)金兩類績效基礎薪酬功績制(meritpayplan)

間接衡量績效，通常繼續(xù)不斷發(fā)給獎金制(incentivepayplan)

個人獎勵(individualincentives)團體獎勵(groupincentives)兩類績效基礎薪酬將對員工的給付與其績效或生產(chǎn)力直接掛鉤的一種設計;通常與本薪制度並用.獎金制度將對員工的給付與其績效或生產(chǎn)力直接掛鉤的一種設計;通常與個人獎勵論件計酬(piecerateplans)傭金(plansbasedoncommissions)節(jié)省工時的獎勵(plansbasedontimesaved紅利(individualbonuses)提案獎金(suggestionsystem)對管理人員的獎勵團體獎勵利潤分享計畫(profit-sharingplans)史甘隆計畫(Scanlonplan)員工認股(ESOPs)獎金制度(incentivepaysystems)的種類個人獎勵團體獎勵獎金制度(incentivepa理想的獎金制對員工及管理當局均有利簡單容易瞭解有基本薪資保證理想的獎金制對員工及管理當局均有利個人獎勵(IndividualIncentives)計件制(STRAIGHTPIECEWORK)Paydeterminationfluctuates basedonunitsofproduction pertimeperiod差別計件制(DIFFERENTIALPIECERATE)UsestwoseparatepieceratesOnerateforproductionupto standardAnotherrateforproduction exceedingstandard標準工時制(STANDARD-HOURPLAN)Baseswagesoncompletionofa jobortaskinsomeexpected periodoftime分紅制度(PRODUCTIONBONUSSYSTEMS)Hourlyrateplusbonusfor exceedingastandard傭金制(COMMISSION)Paydeterminationbasedona percentageofsalesinunitsor dollars個人獎勵(IndividualIncentives)計件制組織全面獎勵制度

(OrganizationwideIncentives)提案制度(SuggestionSystems)Formalmethodofobtainingemployees’ideasaboutimprovementsRewardbasedonthesuccessfuluseofanidea利益分享(GainsharingIncentives)考慮員工貢獻(Allowsemployeescontributingtoperformanceresultstoshareintheproceeds)多種利潤來源(Gainscaninclude:hoursworked,dollarsspentonlabor,dollarsspentonwaste)利潤分享計畫(ProfitSharingPlans)Distributeafixedpercentageoftotalorganizationalprofitstoemployees員工認股(EmployeeStockOwnership)(ESOPs)EmployeesreceivestockinthecompanyEmployeebenefitspaidoutintheformofcompanystock組織全面獎勵制度

(OrganizationwideInc史甘隆計畫(ScanlonPlan)鼓勵員工提出可能增進生產(chǎn)力的改善建議。此制度將勞動成本實質(zhì)節(jié)省後所增加的利潤，由全體員工與雇主共同分享(通常全體員工分得75%，公司分得25%).利益分享計畫(GainsharingPlans):著名例子林肯公司計畫(LincolnElectricPlan)論件計酬(Allcompensation basedonpiecework)晉升要看功績(Promotionsonmerit)員工認股(Stockpurchaseplanincluded)史甘隆計畫(ScanlonPlan)利益分享計畫(Gai利潤分享計畫(ProfitSharingPlans)在員工正常待遇之外，另行加上分享企業(yè)累積產(chǎn)生的利潤.

及時分配計畫(currentdistributionplan):將當季或當年的利潤提出某一比例分配給員工遞延計畫(deferredplan):利潤存到基金中，直到退休、死亡或喪失工作能力時才分配利潤分享計畫(ProfitSharingPlans)在員報酬制度新設計(InnovativeCompensationDesign):

以個人為基礎(PeopleBasedPay)技能基礎(SKILL-BASED) Paylevelsbasedonhowmanyskillsemployeeshaveorhowmanyjobstheycando知識基礎(KNOWLEDGE-BASED) Rewardsemployeesforacquiringadditionalknowledgebothwithincurrentjobcategoriesandinnewjobones

文憑基礎(CREDENTIAL-BASED) Requiresemployeestoobtaindiplomasorlicensesorpassoneormoreexaminations報酬制度新設計(InnovativeCompensatio契約保證(Guaranteedemploymentcontracts)高薪，不受績效影響(Highpayregardlessofperformancelevels)秘而不宣(Secretivepaypackages)CEO酬勞的爭議競標法(CompetitivePayApproach)Wideunjustifiablepaygaps15:1ratiosinsmalltomid-sizedfirms;100-200:1inlargefirms績效法(ComparativePerformanceApproach)基於績效而變動(Variableperformancebasedpay)設定績效目標(Performancetargetsset)委員會決定(Compensationcommittees)Widegapsbut…ClearerlinkstoperformanceCloselyregulatedbygov’t契約保證(Guaranteedemploymentcon薪資守密問題(PaySecrecyoropenness)WhatemployeeswanttoknowWilldisclosingpayinformationHarmorbenefitthefirm薪資保障問題(PaySecurity)GuaranteedannualwageSupplementalunemploymentbenefitsCost-of-LivingadjustmentsSeverancepay薪資壓縮問題(PayCompression)PaygapsordifferentialsbetweencolleaguesSeniorandjunioremployees,supervisorsandsubordinates薪資政策與議題薪資守密問題(PaySecrecyoropenness12 員工福利與服務(EmployeeBenefitsandServices)間接報償(indirectcompensation)組織提供福利與服務(benefitsandservices)的理由

法定福利vs.非法定福利

美國企業(yè)與我國企業(yè)的福利措施學習目標(LEARNINGOBJECTIVES)12 員工福利與服務間接報償(indirectcompe間接報償(Indirectcompensation)

包括福利與服務(BenefitsandServices)

指員工因為是組織的一員及參與組織活動而給予的報酬，包括以金錢方式給付的福利(如退休金、保險給付...)以及非金錢方式給付的服務(如康樂設施、文藝活動...)

Benefitsandservicesareavailabletoworkersaslongastheyareemployedbytheorganization.間接報償(Indirectcompensation)

影響福利與服務措施的各項因素Domestic&Int’lEconomicConditionsLaborMarketLaborUnionsCompany&IndustryConditionsState&FederalGovernment

GeographicLocation

BENEFITSANDSERVICES影響福利與服務措施的各項因素Domestic&Int’l員工福利(FringeBenefits)因身為公司一份子或身居公司某一職位而享有的報酬(Rewardsthatemployeesreceiveforbeingmembersoftheorganizationandfortheirpositionsintheorganizations)通常與員工的業(yè)績無關員工福利(FringeBenefits)因身為公司一份子配合法令規(guī)定協(xié)助滿足員工生活的需求不讓員工產(chǎn)生理所當然、不花白不花的心態(tài)若非法定，儘量給予員工選擇機會符合組織財務能力福利措施的原則配合法令規(guī)定福利措施的原則經(jīng)濟取向:年終獎金、分紅入股、退(離)職金、個人給薪假是員工最愛的前四名.個人成長取向:教育進修機會、國內(nèi)外休閒設計…..生活照顧取向:托兒服務、陪產(chǎn)假、育嬰假、租屋補助、彈性工作時間….員工福利的類別經(jīng)濟取向:年終獎金、分紅入股、退(離)職金、個人給薪假是員補助性薪資給付(如特別休假、產(chǎn)假..)-勞動基準法保險福利(普通事故、職業(yè)災害)-勞工保險條例退休福利-勞動基準法獎金福利-職工福利金條例、勞動基準法法定福利法定福利滿足生理需求(貸款、廉價優(yōu)惠、設施享用、節(jié)日補助金…)滿足安全需求(講究工作環(huán)境、團體保險、意外防癌保險…)滿足社會需求(娛樂措施、聚餐摸獎、老年員工照顧….)非法定福利滿足生理需求(貸款、廉價優(yōu)惠、設施享用、節(jié)日補助金…)非法定1998年廠商負擔的勞動成本中，非薪資報酬佔總報酬比例增為11.4%，亦即，企業(yè)平均每年支付單一受雇員工的非薪資報酬高達新臺幣六萬一千五百元。主要包括員工保險費、退休準備金、資遣費、職工福利金等行政院主計處1999.11.26臺灣地區(qū)企業(yè)員工非薪資報酬1998年廠商負擔的勞動成本中，非薪資報酬佔總報酬比例增為1健康檢查:勞工健康保護規(guī)則第十一條規(guī)定，視員工的年齡層分每年、每二年或三年做定期健康檢查.教育訓練:促進產(chǎn)業(yè)升級條例規(guī)定人才培訓支出可抵減營利事業(yè)所得稅.我國企業(yè)普遍實施的員工福利我國企業(yè)普遍實施的員工福利惠普科技公司每年選定一天做為“家庭日”(FamilyDay)美國花旗銀行也有獨特的“返家日”(EarlyHomeDay)與“約會日”(DateNight).人性化--從家庭成員著眼人性化--從家庭成員著眼美國企業(yè)的員工福利美國企業(yè)對員工福利的支出(1997年資料)法律規(guī)定的(Legallyrequired)21.30%有關退休的(Retirementrequired)15.25%有關保險的(Insurancerelated)24.21%休假給付(Paymentfortimenotworked)33.66%其他5.56%1996年美國商會的統(tǒng)計顯示，美國企業(yè)對每一位員工的福利給付平均為US$14,086.約佔每人平均年薪的41.3%)1929年時，福利僅佔薪酬的5%美國企業(yè)的員工福利美國企業(yè)對員工福利的支出(1997年資料亦稱為自助餐式福利計畫(CafeteriaPlans)，容許個別員工從公司提供的福利清單中選取其偏愛的福利項目。讓員工更關心福利措施，提高員工士氣。經(jīng)由溝通，員工對福利能有更正面的看法。在摩根史坦利公司，大約有三分之二的正式員工選擇自己的福利組合。彈性福利(Flexible-BenefitPlans)亦稱為自助餐式福利計畫(CafeteriaPlans)，員工服務(EmployeeServices)StockOwnershipPlansEducationProgramsPre-RetirementChildCareFinancialServicesElderCareSocialandRecreationalPrograms員工服務(EmployeeServices)StockO有些企業(yè)要員工承擔部分福利措施的成本，則企業(yè)可以節(jié)省福利的支，也可以使員工了解各項福利的成本。成本分攤(costsharing)有些企業(yè)要員工承擔部分福利措施的成本，則企業(yè)可以節(jié)省福利的支對福利措施的兩種看法:

權利(Entitlements)or激勵(Incentives)?ENTITLEMENTSIncreasingexpectations,benefitstakenforgrantedEmployeesunawareofcostsorvalueofbenefitsSeenasHygienefactors,servetominimizedissatisfactionDetachedfromperformanceINCENTIVESMinimalbenefitexpectationsTotalcompensationapproachSeenasMotivators,servetomaximizesatisfaction&performanceLinksmadebetweenperformancelevels&benefits

對福利措施的兩種看法:

權利(Entitlements)oStep1:

目標與策略(SetObjectives&StrategyforBenefits)Step2:

員工參與(InvolveParticipantsandUnions)Step3:

溝通(CommunicateBenefits)Step4:

成本監(jiān)控(MonitorCostsClosely)福利措施的有效管理

ManagingAnEffectiveBenefitsProgram

Step1:目標與策略(SetObjectives13員工訓練與發(fā)展訓練與學習(trainingandlearning)的定義職前訓練(orientationprogram)員工的訓練需求(employees’needsfortraining)個人、團體、組織的發(fā)展計畫

訓練成效的評估比較目標管理(goalsetting)、行為修正術(behavior modification)、團隊建立(teambuilding)的特色學習目標(LEARNINGOBJECTIVES)13員工訓練與發(fā)展訓練與學習(trainingandl累積技術、培養(yǎng)人才出生入學就業(yè)職務要求知識個人所獲知識識知年齡彼得現(xiàn)象累積技術、培養(yǎng)人才出生入學就業(yè)職務要求知識個人所獲知識識知年生涯發(fā)展(Development)Preparesindividualsforthefuture,focusesonlearningandpersonaldevelopment職前訓練(Orientation)Introducesnewemployeestotheorganizationandtotheemployee’snewtasks,managers,andworkgroups.訓練與發(fā)展在職訓練(Training)Thesystematicprocessofalteringthebehaviorofemployeesinadirectionthatwillachieveorganizationalgoals,Helpemployeesmasterspecificskillsandabilitiesneededtobesuccessful.

生涯發(fā)展(Development)職前訓練(Orient職前訓練的過程:

社會化(Socialization)PRINCIPALPURPOSESToreducestart-upcostsofanewemployeeToreduceanxietyorfearoffailureToreduceturnoverTosavetimeforsupervisorsandco-workersTodeveloprealisticjobexpectations,positiveattitudestoward theemployer,andjobsatisfactionSocializationoccurswhennewemployeeslearnnorms,values,workprocedures,andpatternsofbehavioranddressexpectedbytheorganization.職前訓練的過程:

社會化(Socialization)PRI動機:Thetraineemustbemotivatedtolearn能力:Thetraineemustbeabletolearn增強:Thelearningmustbereinforced練習:Itmustprovideforpracticeofthe material重要:Thematerialpresentedmustbemeaningful溝通:Thematerialmustbecommunicatedeffectively移轉(zhuǎn):Thematerialtaughtmusttransfertothejob學習理論(LearningTheory)有效學習的原則(Principles)動機:Thetraineemustbemotivat訓練計畫的績效分析(PerformanceAnalysis)Theknowledge,skillandabilitytoperformthejobThepersonorjobholder’sneeds&resultsEXPECTEDACTUALSuggeststheneedfortrainingGAP訓練計畫的績效分析(PerformanceAnalysisOn-The-JobTrainingVerywidelyusedPlacedinrealworkexperiencesCaseMethodWrittendescriptionsofrealdecision-makingsituationsRolePlayingAsktraineestointeract&reactwithotherroleplayers訓練方法之選擇

In-BasketTechniquesAnalyze&critiquetraineesonnumber,quality,&prior