摘要
国有企业工资总额受到限制,对员工激励存在一定程度影响;尤其是市场竞争型大型国有企业,如何激发企业内部组织活力,有效的工资总额预算与管控起着决定性作用。本文以福建三钢为研究对象,以工效联动为导向,探索适合本集团工资总额的预算方案,形成以业绩预算的薪酬管控模式,推动内部分配管理提升,促进企业经济效益提高,在同行企业有一定参考价值。
The standard setting of gross payroll in state-owned enterprises is limited,to a certain extent,which does not significantly motivate employees.Especially in large state-owned enterprises with market competition,how to stimulate the vitality of internal organizations plays a decisive role in effective budget and management control of gross payroll.Taking Fujian Sangang as the research object,linkage of wages and benefits oriented,this paper explores the payroll budget scheme suitable for the group,forms a salary control mode based on performance budget,promotes the improvement of internal distribution management and promotes the economic benefits of enterprises,which has a certain reference value in peer enterprises.
作者
彭敏
Peng Min(Fujian Sansteel(Group)Co.,Ltd.,Sanming 365000,Fujian)
出处
《福建冶金》
2023年第1期68-70,共3页
Fujian Metallurgy
关键词
工资总额
预算
管控
探索
gross payroll
budget
management control
exploration