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企业薪酬管理的财务视角分析(硕)

2008-12-25 点击:
摘要

现代管理理论认为企业的竞争最终必然体现在人才领域的竞争。面对未来激烈的竞争,人力资源管理成为企业成败的关键,健全的薪酬管理制度则是吸引、激励、发展与留住人才的最有力的工具。因此,企业薪酬管理在现代企业管理中占据重要的地位。

但企业如何设计薪酬制度,如何进行薪酬成本预测和制定薪酬成本预算?这些问题是长期困扰企业管理的现实难题。本文旨在基于财务视角下探讨企业薪酬管理的新思路,以达到企业薪酬管理成本最小化,企业效益最大化的目标。

众所周知,薪酬管理作为一种持续的组织过程,企业必须不断地设计和制订薪酬计划、拟订薪酬预算、控制薪酬成本、落实薪酬政策,同时要对薪酬系统的有效性进行评估并不断加以完善。但是合理的薪酬设计必须薪酬成本管理:即如何进行薪酬成本预算、薪酬衡量指标体系与企业薪酬总额的确定;企业薪酬预测,薪酬成本如何控制,因此从财务视角探讨企业的薪酬管理具有镇压的现实意义。

本文首先探讨薪酬管理理论,然后着重从财务角度来薪酬成本管理和论述如何进行薪酬模式设计,尤其是如何进行团队薪酬设计、对关键人才薪酬设计,薪酬成本管理与个人所得税纳税筹划,才能达到企业薪酬成本最优化,企业激励成本最小化,企业经济效益最大化。。最后通过××公司作为案例分析,具体分析基于财务角度企业薪酬管理实践。为企业薪酬设计进行纳税筹划、企业薪酬管理个性化体系设计方案提供理论依据和方法。

关键词: 薪酬管理;财务视角;激励成本;薪酬成本;纳税筹划

Study ON ENTERPRISES’SALARY MANAGEMENT BASED ON FINANCIAL PERSPECTIVE

ABSTRACT

Modern management theory suggests that the competitiveness of enterprises will finally reflected in the talent competition. Face the future competition, human resources management become the key to success, a sound management system of remuneration is to attract, motivate, develop and retain talent of the most powerful tool. Therefore, enterprises pay administration in the modern enterprise management occupy an important position.

However, how the pay system design, how to pay the cost projections and cost estimates to develop the pay? These issues are long-standing reality of corporate governance problems. Based on the financial perspective of this paper is to explore the corporate pay administration under the new ideas in order to achieve the smallest businesses pay the cost of management and the goal of maximizing enterprises.

As we all know, pay the management of the organization as a continuing process, companies must constantly design and development of the pay plan, the preparation of salary budget, control salary costs, the implementation of the pay policies, pay systems at the same time to evaluate the effectiveness and continue to be improved. However, a reasonable amount of wages must be designed to pay the cost of management: that is, how to pay the cost of the budget, measure the pay system and enterprises to determine the total amount of salaries; enterprises pay forecast, pay the cost of how to control, so from a financial perspective enterprises the suppression of the remuneration of management of practical significance.

This article first examines the remuneration of management theory, and then from a financial point of emphasis to pay the cost of management and on how to conduct a pay model design, especially how to proceed with the design team pay, salaries of key personnel design, pay the cost of management and personal income tax tax planning in order to achieve pay the cost of business optimization, business incentives to minimize costs, maximize the economic efficiency of enterprises. . Finally, through × × company as a case analysis, concrete analysis of pay based on a financial point of enterprise management practices. Design for the enterprise pay tax planning, business management personalized pay system design and provide a theoretical basis and methods.

Key words: salary management; financial perspective; incentive costs; pay costs; tax planning
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