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1、中文3090字英文資料及譯文姓名史蒂夫?qū)I(yè)工商管理班別XXXXX指導(dǎo)教師XXX日期二零一四年五月十二日譯文資料原文WhatisCompensation?Anemployee'stotalcompensationhasthreecomponents.Therelativeproportionofeach(knownasthepaymix)variesextensivelybyfirm.Thefirstand(inmostfirms)largestelementoftotalcompensationisbasecomp
2、ensation,thefixedpayanemployeereceivesonaregularbasis,eitherintheformofasalary(forexample,aweeklyormonthlypaycheck)orasanhourlywage.Thesecondcomponentoftotalcompensationispayincentives,programsdesignedtorewardemployeesforgoodperformance.Theseincentivescomeinma
3、nyforms(includingbonusesandprofitsharing)andarethefocusofchapter11.Thelastcomponentoftotalcompensationisbenefits,sometimescalledindirectcompensation.Benefitsencompassawidevarietyofprograms(forexample,healthinsurance,vacations,andunemploymentcompensation),theco
4、stsofwhichapproach41percentofworkers'compensationpackages.Aspecialcategoryofbenefitscalledperquisites,orperks,areavailableonlytoemployeeswithsomespecialstatusintheorganization,usuallyupper-levelmanagers.Commonperksareacompanycar,aspecialparkingplaceoncompanygr
5、ounds,andcompany-paidcountryclubmemberships.Compensationisthesinglemostimportantcostinmostfirms.Personnelcostsareashighas60percentcostsoncertaintypesofmanufacturingenvironmentsandevenhigherinsomeserviceorganizations(forexample,laborcostsamounttoapproximately80
6、percentoftheU.S.PostalService'sbudget).Thismeansthattheeffectivenesswithwhichcompensationisallocatedcanmakeasignificantdifferenceingainingorlosingacompetitiveedge.Forinstance,ahigh-techfirmthatprovidesgenerouscompensationtomanagerialandmarketingpersonnelbutund
7、erpaysitsresearchanddevelopmentstaffmayloseitsabilitytoinnovatebecausecompetitorsconstantlypirateawayitsbesttalent.Thus,howmuchispaidandwhogetspaidwhatarecrucialstrategicissuesforthefirm;theyaffectthecostsideofallfinancialstatementsanddeterminetheextenttowhich
8、thefirmrealizesaloworhighreturnonitspayrolldollars.BalancingEquityIdeally,afirmshouldtrytoestablishbothinternalandexternalpayequity,buttheseobjectivesareoftenatodds.Forinstance,uni
