7 績效獎(jiǎng)勵(lì)與認(rèn)可計(jì)劃

1、Chapter 7Pay-for-Performance PlansChapter TopicsWhat Is a Pay-for-performance Plan?Short Term Pay-for-performance PlansGroup Incentive PlansLong-term IncentivesPay for performance plans signal that pay will vary with some measure of individual, team, or organizational performanceWhat Is Pay-for-Perf

2、ormance?Relative TheoriesMotivation Theories (cont)Motivation Theories (cont)Use of DifferentVariable-Pay-Plan TypesBase vs. Variable PaySpecific Pay-for-Performance Plans: Short Term Merit Pay Lump-Sum Bonuses Individual Spot Awards Individual Incentive PlansMerit Pay績效加薪將根本薪酬的增加與員工的績效評(píng)價(jià)聯(lián)系在一起。表達(dá)了對(duì)已

3、發(fā)生的工作行為或已取得的績效成果的認(rèn)可和獎(jiǎng)勵(lì)。增加的薪酬直接加到根本薪酬中，每一次加薪后根本薪酬都獲得增長。下一次加薪是在已經(jīng)增加的根本薪酬的根底上進(jìn)行的。具有很強(qiáng)的累加性?？冃Ъ有降睦舆B續(xù)兩年內(nèi)考核結(jié)果累計(jì)一“優(yōu)一“良或以上者，以及連續(xù)三年考核結(jié)果為“良者，工資等級(jí)在本職系本職系內(nèi)晉升一級(jí)。當(dāng)年考核結(jié)果為“不合格或連續(xù)兩年考核結(jié)果為“根本合格的員工工資等級(jí)下調(diào)一級(jí)，對(duì)于連續(xù)兩年考核結(jié)果為“不合格的員工或連續(xù)三年考核結(jié)果為“根本合格的員工進(jìn)行待崗處理 績效加薪中的幾個(gè)重點(diǎn)加薪的幅度：企業(yè)支付能力根本薪酬水平績效水平等級(jí)加薪的時(shí)間：時(shí)間一般與考核周期相關(guān)。通常是一年一次加薪的方式：以績效為根底

4、。以績效和薪酬水平為根底考慮時(shí)間因素Merit PayA merit pay system links increases in base pay to how highly employees are rated on a subjective performance evaluationIssuesExpensiveDoesnt achieve the desired goal: improving employee and corporate performanceManaging Merit PayImprove accuracy of performance ratingsAlloc

5、ate enough money to truly reward performanceMake sure size of merit increase differentiates across performance levels與績效考核結(jié)果聯(lián)系不改變工資基數(shù)可在一定程度上克服積累性績效加薪帶來的本錢增加問題。Lump-Sum Bonuses一次性獎(jiǎng)金加薪幅度（%）一次性獎(jiǎng)金績效加薪2005年度某員工基本工資額為3000元2005年底加薪4%30004%1203000+120312030004%1203000+12031202006年底基本工資300031202006年底加薪5%3000

6、5%1503000+150315031205%1563120底基本工資300032762006年底加薪6%30006%1803000+180318032766%1973276+19734732007年底基本工資30003473基本工資增幅（3000-3000）3000100%0（3473-3000）3000100%12.4%Relative Cost ComparisonsLump-Sum BonusesIncreasingly used substitute for merit payNot built into base payViewed as less of

7、an entitlement than merit payLess expensive than merit pay over the long runCustomer Service Bonus Scheme 發(fā)放依據(jù)是績效考核結(jié)果數(shù)額通常以根本薪酬為根底確定具有較大的靈活性，不易產(chǎn)生薪酬本錢壓力Alternatives:月度或季度獎(jiǎng)金實(shí)例季度績效工資 = 季度標(biāo)準(zhǔn)績效工資 * 季度考核系數(shù) 其中，標(biāo)準(zhǔn)績效工資為員工崗位工資的40% 季度考核系數(shù)定義如下： 考核結(jié)果 優(yōu) 良 中 基本合格 不合格 季度考核系數(shù) 13 11 1 08 04 是針對(duì)個(gè)人特別突出的業(yè)績進(jìn)行的獎(jiǎng)勵(lì)具有極強(qiáng)的針對(duì)性和靈

8、活性可以突破一些根本獎(jiǎng)勵(lì)制度在支付額度、支付周期及支付對(duì)象上的局限。Individual Spot Awards(個(gè)人特別奉獻(xiàn)獎(jiǎng)Individual Spot AwardsViewed as highly or moderately effectiveTypically awarded for exceptional performanceSpecial projectsExceptional performance是用來鼓勵(lì)員工為實(shí)現(xiàn)其績效目標(biāo)而運(yùn)用的一種獎(jiǎng)金支付方式要明確績效標(biāo)準(zhǔn)的導(dǎo)向性，結(jié)果導(dǎo)向還是行為導(dǎo)向績效水平標(biāo)準(zhǔn)必須是員工努力后能到達(dá)的選擇適宜的方式方法Individual Inc

9、entive PlansIndividual Incentive PlansOffer a promise of pay for some objective, pre-established level of performanceCommon feature - An established standard against which employee performance is compared to determine magnitude of incentive payIndividual Incentive PlansIndividual Incentive Plans: Ty

10、pesDimension on which incentive systems vary Method of rate determinationSpecified relationship between production level and wagesA Straight Piece Rate PlanA Straight Piece Rate Plan計(jì)件工資產(chǎn)量標(biāo)準(zhǔn)50單位每小時(shí)工資保底額20元/小時(shí)激勵(lì)工資率2元/小時(shí)產(chǎn)量標(biāo)準(zhǔn)支付獎(jiǎng)金量單位時(shí)間工資總量50單位或低于500元/小時(shí)20元/小時(shí)60單位/小時(shí)（6050）220元/小時(shí)20+2040元/小時(shí)70單位/小時(shí)（7050）2

11、40元/小時(shí)20+4060元/小時(shí)差異計(jì)件工資與多重計(jì)件工資例如計(jì)件產(chǎn)量標(biāo)準(zhǔn)：10單位/小時(shí)工資率層次標(biāo)準(zhǔn)產(chǎn)量（單位/小時(shí)）泰勒差別計(jì)件工資率（元/單位）泰勒差別計(jì)件工資（元/單位）梅里克計(jì)件工資率梅里克計(jì)件工資70.5一層3.50.5一層3.580.540.5490.54.50.6二層5.4100.550.66110.7二層7.70.7三層7.712及以上同11單位/小時(shí)標(biāo)準(zhǔn)標(biāo)準(zhǔn)小時(shí)工資以完成單位產(chǎn)量所消耗的時(shí)間為績效標(biāo)準(zhǔn)技術(shù)熟練的員工可以享受閑暇或繼續(xù)提高生產(chǎn)率以獲得更高獎(jiǎng)勵(lì)。海爾塞50/50計(jì)件工資方案員工與雇主平均分?jǐn)偙惧X節(jié)約甘特計(jì)件工資方案完成工作的時(shí)間被設(shè)成需要非常努力才能到達(dá)的水

12、平。不能在高工時(shí)標(biāo)準(zhǔn)下完成工作的員工會(huì)得到預(yù)先定好的保障工資，到達(dá)或超過的，會(huì)獲得120%的工資率。Advantages ofIndividualized Incentive PlansSubstantial contribution to:Productivity raiseLower production costsWorkers earningsReduces direct supervision to maintain reasonable output levelsEnables labor costs to be estimated more accurately than und

13、er payment by timeHelps costing and budgetary controlConflicts may emerge between employees managersIntroduction of new technology may be resisted by employees Reduced willingness of employees to suggest new production methods Increased complaints of poor maintenance, hindering employee efforts to e

14、arn larger incentivesDisadvantages ofIndividualized Incentive PlansIncreased turnover among new employees discouraged by the unwillingness of experienced workers to cooperate in on-the-job trainingElevated levels of mistrust between workers and managementDisadvantages ofIndividualized Incentive Plan

15、s (cont.)是針對(duì)員工某種具體的優(yōu)良行為進(jìn)行獎(jiǎng)勵(lì)的方式。一般用于鼓勵(lì)良好的出勤率或平安記錄。缺勤天數(shù)獎(jiǎng)金0天250元1天200元2天100元3天50元4天無全年無缺勤：全勤獎(jiǎng)1000元行為鼓勵(lì)方案Types of Group Incentive PlansTeam-based IncentivesGain-Sharing PlansProfit-Sharing PlansEarnings-at-Risk PlansGroup Incentive Plans Improve organizational performance Use organizational measures Mea

16、sured periodically適用于規(guī)模小的工作群體。每個(gè)成員只有在班組或團(tuán)隊(duì)完成目標(biāo)后才能獲得個(gè)人獎(jiǎng)勵(lì)。三種分配方式：平均分配、根據(jù)組員對(duì)班組績效奉獻(xiàn)的大小分配、根據(jù)組員根本工資占全體成員根本工資總數(shù)的比例分配。Team Incentives(班組或小團(tuán)隊(duì)獎(jiǎng)勵(lì)方案是通過提供給員工參與企業(yè)收益分享的權(quán)力來進(jìn)行團(tuán)隊(duì)鼓勵(lì)的一類分配方式的總稱。分配的是由于本錢節(jié)省、生產(chǎn)率提高、質(zhì)量提高或員工提出具有建設(shè)性的意見而帶來的收益。Gain-Sharing Plans(收益分享方案Gain-Sharing PlansEmployees earn bonuses tied to unit-wide pe

17、rformance as measured by a predetermined, gain sharing formulaGain-Sharing Plans分配的依據(jù)是群體績效，不是個(gè)人績效。分配方式是每個(gè)員工根本薪酬的一個(gè)比例或平均發(fā)放。不是分享利潤，而是分享“節(jié)約的錢或員工參與提出建設(shè)性意見而帶來的收益。與績效考核結(jié)合，支付周期短通常采用現(xiàn)付的方式Key Elements in Designinga Gain-Sharing PlanStrength of reinforcementProductivity standardsSharing the gainsScope of the

18、formulaPerceived fairness of the formulaEase of administrationProduction variabilityTypes of Gain-Sharing PlansScanlon PlanDesigned to lower labor costs without lowering level of a firms activityIncentives are derived as a function of ratio between labor costs and sales value of production (SVOP)SVO

19、P includes sales revenue and value of goods in inventoryExamples of a Scanlon PlanTypes of Gain-Sharing PlansRucker PlanRatio is calculated that value-added of production required for each dollar of total wage bill. Implementation of Scanlon/Rucker PlansTwo major components are vital to implementati

20、on and successProductivity normEffective worker committeesTypes of Gain-Sharing Plans (cont.)Improshare (Improved productivity through sharing)Standard is developed that identifies expected hours required to produce an acceptable level of outputAny savings arising from production of agreed-upon outp

21、ut in fewer than expected hours is shared by firm and workersThree Gain-Sharing Formulas當(dāng)公司到達(dá)利潤目標(biāo)時(shí)，將一局部利潤作為獎(jiǎng)金分配給員工。一般是針對(duì)公司的全體員工。有兩種形式：現(xiàn)金現(xiàn)付制和延期支付制計(jì)算利潤分享額時(shí)有三種方式：固定比例法、比例遞增法、利潤界限法。Profit-Sharing PlansProfit-Sharing PlansPredetermined index of profitabilityEmployees may not feel their jobs directly impa

22、ct profitsThe trend in recent variable-pay design is to combine the best of gain-sharing and profit-sharing plansThe plan must be self fundingAlong with having the financial incentive, employees feel they have a measure of controlEarnings-at-Risk PlansSuccess sharing planEmployee base pay is constan

23、tVariable pay increases in successful years No reduction in base pay and no variable pay in poorly-performing yearsRisk sharing planEmployee base pay variesBase pay often reduced in poor performance yearsShifts part of risk of doing business from company to employeeBalanced Scorecard ApproachUses a

24、constellation of measuresPinpoints areas of successIndicates areas to improveCategories of measuresFinancial resultsProcess improvementsCustomer serviceInnovationA Sampling of Performance MeasuresBalanced Scorecard Approach (cont.)Forces discussions about priorities among different measuresOutcome O

25、bjectives with different weights in terms of importanceThe Choice Between Individual and Group PlansGroup Incentive Plans:Advantages and DisadvantagesExample of Group Incentive Plan - GE Information SystemsA team-based incentive with links to individual payoutsTeam and individual performance goals a

26、re setIf team hits its goals, team members earn their incentive only if they also hit their individual goalsTeam incentive is 12% to 15% of monthly base payExample of Group Incentive Plan - Corning GlassA gain-sharing program (goal sharing) where 75% of payout is based on unit objectives such as:Qua

27、lity measuresCustomer satisfaction measuresProduction targetsRemainder is based on Cornings return on equity (ROE)Example of GroupIncentive Plan - 3-MOperates with an earnings-at-risk planBase pay fixed at 80% of marketEmployees have a set of objectives to meet for pay to move to 100% of marketAddit

28、ionally, there is a modest profit sharing componentExample of GroupIncentive Plan - SaturnEarnings-at-risk plan where base pay is 93% of market levelEmployees meet individual objectives to capture at-risk componentAll team members must meet objectives for any to get at-risk moneyA profit sharing com

29、ponent is based on corporate profitsExample of GroupIncentive Plan - Du Pont FibersEarnings-at-risk where employees receive reduced pay increases over 5 years, resulting in 6% lower base payIf department meets annual profit goal, employees collect all 6 percentVariable payout ranges from 0 (reach le

30、ss than 80% of goal) to 12% (150% of goal)Group Incentive Plans: SummaryAll incentive plans can be described by common featuresThe size of the group that participates in the planThe standard against which performance is comparedThe payout schedule是指以超過一年的時(shí)間為考核、支付周期的、對(duì)既定績效目標(biāo)的達(dá)成提供獎(jiǎng)勵(lì)的方案。有利于吸引、保存和鼓勵(lì)高績效的

31、員工。主要形式有：現(xiàn)股方案、期股方案和期權(quán)方案Long-term Incentive PlansLong-term Incentive PlansLong-term incentives (LTIs) focus on performance beyond the one-year time line used as the cutoff for short-term incentive plansRecent explosive growth in long term plans is spurred in part by a desire to motivate longer-term v

32、alue creationTypical Long-Term Incentive PlansEmployee Stock Ownership Plans (ESOPs)Broad-Based Option Plans (BBOPs)Employee Stock Ownership Plans (ESOPs) 員工持股方案公司把一局部股票或者是可以購置同量股票的現(xiàn)金交給一個(gè)信托委員會(huì)其作用就是為雇員購置一定數(shù)額的企業(yè)股票，這個(gè)數(shù)額通常依據(jù)雇員個(gè)人年報(bào)酬總量的一定比例來確定，一般不超過15%。信托委員會(huì)把股票存入雇員的個(gè)人賬戶，在雇員退休或不再工作已經(jīng)工作了很長時(shí)間，積累了足夠多的股票時(shí)再發(fā)給他們

33、。Broad-Based Option Plans (BBOPs)股票分享方案指公司在特定時(shí)間內(nèi)直接給員工授予公司的股票，對(duì)員工進(jìn)行鼓勵(lì)。股票授予的覆蓋范圍不同：星巴克和微軟針對(duì)所有員工；柯達(dá)只有非管理類員工的業(yè)績很突出者才能得到。股票套現(xiàn)時(shí)間安排不同，有長期、短期和立即套現(xiàn)。鼓勵(lì)方式Stock股票：代表公司財(cái)產(chǎn)價(jià)值的憑證Stock Shares(股份：把股本劃分成的價(jià)值相等的份額Stock Options股權(quán)：員工按一定價(jià)格購置公司股票的權(quán)利主要模式持股方案限制性股票延期支付股票增值權(quán)虛擬股票股票期權(quán)持股方案指讓鼓勵(lì)對(duì)象持有一定數(shù)量的本公司的股票，這些股票是公司無償贈(zèng)與鼓勵(lì)對(duì)象的、或者是公司

34、補(bǔ)貼鼓勵(lì)對(duì)象購置的、或者是鼓勵(lì)對(duì)象自行出資購置的。鼓勵(lì)對(duì)象在股票升值時(shí)可以受益。在股票貶值時(shí)鼓勵(lì)對(duì)象受到損失，如果是鼓勵(lì)對(duì)象自行出資購置股票，那么損失表現(xiàn)為自有資金損失，如果是公司無償贈(zèng)與或補(bǔ)貼購置股票，那么損失表現(xiàn)為既得利益下降。持股方案的鼓勵(lì)效果也受資本市場有效性的影響。 限制性股票(Restrict Stock)公司為了實(shí)現(xiàn)某一個(gè)特定目標(biāo)，無償將一定數(shù)量的限制性股票贈(zèng)與或以較低價(jià)格售與鼓勵(lì)對(duì)象，股票的拋售受到限制，只有當(dāng)鼓勵(lì)對(duì)象完成預(yù)定目標(biāo)后例如股價(jià)到達(dá)某一水平，鼓勵(lì)對(duì)象才可拋售限制性股票并從中獲益。在預(yù)定目標(biāo)沒有實(shí)現(xiàn)的情況下，公司有權(quán)將免費(fèi)贈(zèng)與的限制性股票收回或以鼓勵(lì)對(duì)象購置時(shí)的價(jià)格回購限制性股票。 延期支付指公司為鼓勵(lì)對(duì)象設(shè)計(jì)一攬子薪酬收入方案，一攬子薪酬收入中有一局部屬于股權(quán)鼓勵(lì)收入，股權(quán)鼓勵(lì)收入不在當(dāng)年發(fā)放，而是按公司股票公平市價(jià)折算成股票數(shù)量，在一定期限后或鼓勵(lì)對(duì)象退休時(shí)，以公司股票形式或根據(jù)屆時(shí)股票市值以現(xiàn)金方式支付給鼓勵(lì)對(duì)象。為了使既得的股權(quán)鼓勵(lì)收入進(jìn)