| Summary: | 碩士 === 國立高雄大學 === 亞太工商管理學系碩士班 === 103 === 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. The contributions of this study are to improve the post system, set the structure of the pay the allowances and bonuses, and to help the case company to develop a payroll management approach. Finally, through the adjustment and analysis Non-recurring payroll items, so that case companies can save costs 98,586 dollars a year. Personnel costs increased year by year to reduce pressure.
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