企業薪資制度分析與調整之個案研究

A Case Study of Analysis and Adjustment of Enterprise Pay System

台灣企業面對全球削價競爭的趨勢下，利潤不斷被壓縮，遂進入微利時代。然而隨著政府的法令政策越發完善，及受薪階級（勞方）的意識抬頭。使得台灣企業在考量獲利與成本時，也需顧慮及員工的福利與薪資，如此才能吸引或留住人才。為此，令員工滿意的薪資才是最直接可滿足及激勵員工的工具。建構完善的薪資管理制度更是企業留住人才重要的利器。本研究主要為採用個案研究的方式，實際改善個案公司之薪資管理制度，目的在於透過建構與改善薪資制度，提升個案公司勞資雙方的和諧度與共識，減少員工的不滿，進而提升其在產業中的競爭力。

With the economy developing and government’s policy and law approaching perfection, salarymen’s (labors’) consciousness raises. However, under the trend of price competition, the enterprises worldwide are driven to squeeze the profit margins and enter the era of micro profit. In order to attract and keep the talents, enterprises or organizations would consider employees’ rights and feeling when they think over how to increase the profits and outputs. Thus, wage/salary is the most direct tool to satisfy and motivate employees, and constructing a complete salary management system will be the primary goal at the present stage. This study, in adoption of case study approach, practically improves the salary management system of the individual case, a component processing company. With constructing and improving salary system, this study aims at promoting harmony and consensus between labor and capital of the individual case, reducing employees’ grievance, and finally enhancing its competitiveness in the industry.