Abstract: As an important part of human resource management, salary management plays a key role in attracting, motivating and retaining talents at all levels. It has become the focus of industry and academia to comprehensively and systematically evaluate the implementation effect of enterprise salary management, find out the existing problems in salary management in time, dynamically adjust the salary management strategy and improve the pertinence and effectiveness of enterprise salary management.

Keywords: systematic evaluation of the effectiveness of salary management

I. Introduction

2 1 century is the era of knowledge economy, and the role of human capital in production factors is becoming more and more obvious, and it has gradually become the core competitiveness of enterprises. How to obtain suitable employees and guide employees' behavior to keep consistent with the strategic objectives of the enterprise will become the key factor for the success or failure of the enterprise. As an important part of human resource management, salary management plays a key role in attracting, motivating and retaining talents at all levels, and is one of the important management tools to promote the realization of strategic objectives of enterprises. However, what is the effect and result of salary management? What is the contribution of salary management to the strategic development of enterprises? This has become a hot issue for enterprise executives and human resource managers. Exploring the evaluation methods and ways of salary management system has become the key direction of salary management, and it is also the only way for enterprises to develop continuously and healthily.

Second, the evaluation model framework design

Based on the salary management model of "policy+technology+goal" put forward by George Jekovic, this paper constructs an evaluation model of the effectiveness of salary management from three aspects: internal and external environment, operation management and management results. According to enterprise development strategy, human resource management strategy, competitor strategy, employee demand, national policies, laws and regulations, etc. , formulate the salary management strategy of this unit, including salary level, salary composition, salary structure, salary distribution and daily salary management, and form a legal, relatively fair management mechanism that matches differentiated needs. Through the operation of salary management mechanism, we can enhance the attractiveness of enterprises, the engagement and loyalty of employees, guide employees' behavior to be consistent with enterprise goals, improve the input-output efficiency of enterprise labor costs, and thus promote the realization of enterprise goals.

Third, the evaluation index design

The direct impact of salary management on the financial performance of an organization is actually very small, but through the direct impact on employees, such as job satisfaction, motivation, loyalty and professionalism. , and then affect the organization's production efficiency, product quality and customer service, and then affect the financial and accounting performance of enterprises (such as sales revenue, net profit, return on assets, etc.). Therefore, the evaluation of salary management is mainly based on the management level and non-financial management results, taking into account the realization of enterprise goals. Financial indicators can be used as reference items. The evaluation indicators that can be selected are shown in the following table.

1. Indicators at the level of management results

The purpose of salary management is to stimulate employees' lasting work vitality to the maximum extent through reasonable cost input, and its effectiveness can be directly fed back from employees' attitudes and behaviors. Therefore, employee attitude, employee behavior and enterprise attractiveness are selected as the main evaluation indicators of management results. The achievement of enterprise goals and labor cost efficiency are the comprehensive results of various management mechanisms and the internal and external environment of enterprises, and are only used as reference projects.

2. Indicators of operational management

The management mechanism of salary directly determines the effect of salary management, and the core problems of salary management can be analyzed through the evaluation of salary management. Salary management can be divided into salary system design and daily salary management, in which the salary system design includes salary level, salary composition, salary structure and distribution mechanism. Daily salary management includes salary pre-accounting, payment and adjustment.

The implementation effect of salary management operation level can be evaluated from three levels: compliance, legality, fairness and difference. First, compliance and legality are manifested in the fact that salary management follows the laws and regulations of the state, local governments and enterprises, which is the most basic requirement of salary management. Secondly, fairness is reflected in internal fairness, external fairness, self-fairness, process fairness and opportunity fairness, among which internal fairness is mainly reflected in the difference in salary levels of different positions within the company; External fairness is mainly reflected in the difference in salary levels of similar positions inside and outside the company; Self-fairness is mainly reflected in employee pay and salary return; Process fairness is mainly reflected in the openness and transparency of salary management process and decision-making to employees; Equality of opportunity is mainly manifested in the equality of employees' access to job opportunities. Thirdly, the difference is reflected in the degree of differentiation of salary management system for different employees' needs, and the flexibility of salary composition, salary structure and salary level can be used as the main evaluation indicators.

3. Internal and external environmental indicators

The study of internal and external environment is the starting point of salary management. Only by fully studying the internal and external environment can we form the best practice of salary management. The research of internal and external environment mainly focuses on laws and regulations, enterprise strategy, competitor strategy and employee demand change.

With the constant changes in the internal and external environment of enterprises, the construction of compensation management mechanism is a dynamic process, and the effectiveness evaluation is also a continuous process. Through systematic evaluation, the current salary mechanism is constantly reviewed, benchmarked and evaluated, and corresponding improvement, reform and promotion are carried out, so that the salary management can continuously form the best match with the development of enterprises, thus promoting the sustained and healthy development of enterprises.

refer to

George Jekovic and Jerry Newman. Salary management [M]. Renmin University of China Press, 20 14.

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[5] Jack Fitz-Enz. How to measure human resource management [M]. Peking University Publishing House, 2006.

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