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1、中文3090字英文资料及译文姓名史蒂夫专业工商管理班别XXXXX指导教师XXX日期二零一四年五月十二日译文资料原文WhatisCompensation?Anemployee'stotalcompensationhasthreecomponents.Therelativeproportionofeach(knownasthepaymix)variesextensivelybyfirm.Thefirstand(inmostfirms)largestelementoftotalcompensationisbasecompensation,thefixedpayanempl
2、oyeereceivesonaregularbasis,eitherintheformofasalary(forexample,aweeklyormonthlypaycheck)orasanhourlywage.Thesecondcomponentoftotalcompensationispayincentives,programsdesignedtorewardemployeesforgoodperformance.Theseincentivescomeinmanyforms(includingbonusesandprofitsharing)andarethefo
3、cusofchapter11.Thelastcomponentoftotalcompensationisbenefits,sometimescalledindirectcompensation.Benefitsencompassawidevarietyofprograms(forexample,healthinsurance,vacations,andunemploymentcompensation),thecostsofwhichapproach41percentofworkers'compensationpackages.Aspecialcategoryofbe
4、nefitscalledperquisites,orperks,areavailableonlytoemployeeswithsomespecialstatusintheorganization,usuallyupper-levelmanagers.Commonperksareacompanycar,aspecialparkingplaceoncompanygrounds,andcompany-paidcountryclubmemberships.Compensationisthesinglemostimportantcostinmostfirms.Personne
5、lcostsareashighas60percentcostsoncertaintypesofmanufacturingenvironmentsandevenhigherinsomeserviceorganizations(forexample,laborcostsamounttoapproximately80percentoftheU.S.PostalService'sbudget).Thismeansthattheeffectivenesswithwhichcompensationisallocatedcanmakeasignificantdifferencei
6、ngainingorlosingacompetitiveedge.Forinstance,ahigh-techfirmthatprovidesgenerouscompensationtomanagerialandmarketingpersonnelbutunderpaysitsresearchanddevelopmentstaffmayloseitsabilitytoinnovatebecausecompetitorsconstantlypirateawayitsbesttalent.Thus,howmuchispaidandwhogetspaidwhatarecr
7、ucialstrategicissuesforthefirm;theyaffectthecostsideofallfinancialstatementsanddeterminetheextenttowhichthefirmrealizesaloworhighreturnonitspayrolldollars.BalancingEquityIdeally,afirmshouldtrytoestablishbothinternalandexternalpayequity,buttheseobjectivesareoftenatodds.Forinstance,uni
