As is known to all, the organization and management of wages and salaries are very complex.
Generally speaking, the Accounts Department is responsible for calculations of pay, while the Personnel Department(人事部) is interested in discussions with the employees about pay.
If a firm wants to adopt a new wage and salary structure, it is essential that the firm should decide on a method of job evaluation(估价) and ways of measuring the performance of its employees. In order to be successful, that new pay structure will need agreement between Trade Unions and employers.
In job evaluation, all the requirements of each job are defined in a detailed job description. Each of those requirements is given a value, usually in “points”, which are added together to give a total value for the job. For middle and higher management, a special method is used to evaluate managers on their knowledge of the job, their responsibility, and their ability to solve problems.
Because of the difficulty in measuring management work, however, job grades for managers are often decided without reference to an evaluation system based on points.
In attempting to design a pay system, the Personnel Department should compare the value of each job with those in the job market. It should also consider economic factors such as the cost of living and the labor supply.
It is necessary that payment for a job should vary with any differences in the way that the job is performed. Where it is simply to measure the work done, as in the work done with the hands, monetary encouragement schemes are often chosen; for indirect workers, where measurement is difficult, methods of additional payments are employed.
小题1: If a firm wants to establish a new pay structure, it is necessary to get the agreement between________.
A．the Trade Unions and the Personnel Department
B．the Personnel Department and the Accounts Department
C．the employees and the Trade Unions.
D．the employers and the Trade Unions小题2: What does the words “monetary encouragement schemes” in the last paragraph imply?
A．They are plans in which much payment is encouraged.
B．They are encouraging money schedules
C．They are pay systems
D．They are pay systems to encourage workers in that the more work is done, the more money will be paid.小题3: Methods of additional payments are adopted for indirect workers because________.
A．their work is not important
B．they have low wages
C．the measurement of their work is difficult
D．the company does not have enough money小题4:Which of the following statements is TRUE according to the text?
A．In every company only the Accounts Department takes charge of the management of wages and salaries.
B．Management work and the job done by workers can use the same evaluation system.
C．If a job is done differently, the payment for the job should be different too.
D．An evaluation system based on points is usually used to evaluate management work.小题5:The main purpose of the passage is to________.
A．explain the responsibilities of both the Accounts Department and the Personnel Department.
B．explain not to evaluate the performance of a job by points
C．tell readers how a company should adopt a new payment system
D．convince(使确信) readers that management work is more difficult to evaluate than the work done by workers
