Compensation Management Essay - Small and Medium-sized Enterprises

A scientific and effective compensation system and incentive mechanism can motivate employees to maximize their potential and create greater value for the enterprise. The following is a payroll management paper that I have organized for you for your reference.

Abstract: It is of profound practical significance to further explore the scientific methods of compensation management in small and medium-sized enterprises. The purpose of the study of compensation management is to meet the relevant needs of employees through a scientific and reasonable compensation management system, so that the enterprise's compensation system and its management process is standardized and transparent, and the employees can have a better sense of internal and external fairness through the compensation system, so as to maintain the efficient operation of the enterprise organization as well as continue to improve the motivation of the employees' labor.

Keywords: small and medium-sized enterprises; compensation management

First, the general principles of compensation management

Compensation management work is faced with greater difficulty and more conflicts, but there are still some basic principles to follow. Practice has also proved that where some successful payroll management programs are formed on the basis of following these principles.

(a) the principle of fairness. The principle of fairness refers to the employee's view or perception of the fairness and impartiality of the enterprise's payroll system and payroll management process. The principle of fairness in compensation management requires both process fairness and outcome fairness. Process fairness refers to the process of salary distribution to be fair and reasonable, the results of fairness can be divided into three cases: self-fair, internal fairness and external fairness.

(ii) effective principle. The effective principle refers to whether the compensation system can adapt to the requirements of the strategic development of the enterprise, and to what extent it can help the enterprise to realize the predetermined strategic objectives. The effective principle of remuneration requires enterprises to take into account the strategic planning of the enterprise when formulating the remuneration system, and strive for the successful completion of the strategic objectives.

(C) the principle of legality. The legal principle of remuneration refers to the enterprise's remuneration system and its management process to comply with the relevant national laws and regulations. When an enterprise formulates a remuneration system, strict implementation of national or local legal provisions in this regard is the minimum requirement. As far as the current situation is concerned, some domestic enterprises, especially the less standardized private enterprises, have not done enough in this regard.

(d) The principle of incentive. Motivation is the psychological process of stimulating the orientation and intensity of human behavioral motivation. The process of motivation is started from the individual's needs, due to the needs of employees may have a large difference between the staff, so the staff incentives and measures are also a variety of methods and measures, but so far, the most direct and effective way to motivate the staff is still pay.

Second, the current small and medium-sized enterprises in China's payroll management of the main problems

(a) wage system management chaos. Enterprises to develop a set of scientific and reasonable wage system is the most basic work of payroll management, however, part of the domestic small and medium-sized enterprises do not recognize the importance of payroll management, the enterprise in order to survive busy to cope with the fierce market competition, there is no energy or no professionals in payroll management to carry out detailed and effective work. In the wage system management, there is a wage system is not standardized, poor transparency, poor flexibility, lack of internal consistency of the wage system, the wage level is not really linked to the performance, the wage system program has not been timely and effective adjustment and other issues.

(ii) The welfare system is not perfect. Enterprises have to establish a long-term relationship with employees, in addition to wage compensation and other hard means, but also the effective use of welfare measures. Due to the domestic small and medium-sized enterprises sloppy management, not enough attention to the welfare of employees, resulting in a very imperfect welfare system, the statutory benefits are not sound, the company's welfare all depends on the managers of a moment of pleasure or better business efficiency when the temporary determination, not from the system level of protection, there is no long-term incentive for employees.

(C) the neglect of non-economic compensation. Many domestic small and medium-sized enterprises in the design of payroll systems, payroll management often do not pay enough attention to the non-economic compensation of employees. Non-economic compensation includes a comfortable working environment, convenient conditions, challenging work, a sense of responsibility and achievement, a relaxed and pleasant working atmosphere, and the realization of employees' personal values. Economic compensation is viewed as a reward for the labor paid by the employee, while non-economic compensation is a care for the employee and a spiritual incentive for the employee.

(d) The gap between the remuneration packages of executives and ordinary employees is too large. In recent years, domestic small and medium-sized enterprises in the remuneration management of another problem is the enterprise's top management pay treatment and ordinary employees between the gap is large, and this gap has a growing trend. After the treatment gap within the company is too large, it will cause strong dissatisfaction of other employees, triggering new conflicts.

Third, China's small and medium-sized enterprises pay management countermeasures

Analysis of China's small and medium-sized enterprises pay management of the main problems, in accordance with the law of success of pay management and combined with the actual situation of domestic small and medium-sized enterprises, China's small and medium-sized enterprises pay management countermeasures are as follows:

(a) emphasize the pay system's internal transparency In principle, a fair and reasonable In principle, a fair and reasonable compensation system should be open. An open compensation system provides a clear career path for every employee within the organization. An effective compensation system should not only reflect the performance and job value of each employee, but also enable each employee to clearly define his or her own development direction within the enterprise. Through the upward channel of the salary reflects the employee's career upward space, so that each employee within the enterprise can have the immediate and long-term goals of career development, to motivate employees to achieve the goal and continue to pay efforts. At the same time, different series of career development paths within the enterprise are required to be open and transparent to each employee, to ensure that everyone has the right to choose their own career development. Employees are precisely in the different series of pay rise channel comparison and selection process, according to their own situation to determine their own career development goals, so an open pay system can ensure the stable and sustainable development of enterprises and employees.

(2) maintain the moderate flexibility of the pay system domestic small and medium-sized enterprises in the pay management, should maintain the moderate flexibility of the pay system. The elasticity of the pay system contains two aspects: one is the enterprise of different levels and different positions on the nature of the pay level between the employees to have a certain reasonable gap; two is specific to an employee's pay level should be with the employee's own performance and changes in the enterprise's economic efficiency and some ups and downs. Another aspect of the flexible remuneration system is to have a flexible welfare system. As the needs and preferences of different employees are becoming more and more diversified, the traditional single form of welfare can no longer meet the needs of most employees. On the analysis of the role of welfare incentives, can play a role in motivating employees is the form of welfare rather than the level of welfare, that is to say, if the welfare program is not well chosen, even if the enterprise spends more money can not receive good results.

(C) according to the changes in the internal and external environment of the enterprise timely adjustment and optimization of the pay system a pay system in the beginning of its development is inevitable that there is not well-considered, the implementation process will gradually reflect the lack of scientific and reasonable side. In addition, even if the compensation system is reasonable at the beginning, it will gradually lose its reasonableness with the changes of the internal and external environment of the enterprise. All these situations require the enterprise to adjust the compensation system. Enterprises can understand the rationality of the salary system through the market salary re-survey and employee's salary symposium, etc. If there are unscientific and imperfect places, they should choose the appropriate time to adjust and optimize.

(D) advocate a comprehensive salary management system economic compensation will be in the short and medium term time to motivate employees and mobilize their enthusiasm, but the role of economic compensation incentives are not long-term sustained and effective, non-economic compensation to the staff of the incentive is the most fundamental. Therefore, the domestic small and medium-sized enterprises in the development of salary management should be economic and non-economic compensation combined with incentives to employees, so that employees feel their own value and see their own development prospects, for the enterprise to work hard, which is to comprehensively promote the construction of the wage system, welfare system and non-economic compensation program.

(E) reasonably determine the remuneration of senior management staff of the enterprise senior management and ordinary employees, the gap between the remuneration package is too large, it will cause dissatisfaction of the vast number of employees, may lead to internal contradictions, to the normal production and operation of the enterprise to bring hidden dangers. There is no uniform standard for determining the remuneration level of executives, as long as it can balance the interests of relevant parties and achieve the purpose of motivating executives. In determining the remuneration packages of executives, consideration should be given to following the following principles: the remuneration packages of executives should be determined by the board of directors or a third party; the determination of the remuneration packages of executives should adequately take into account the middle and grassroots level of employees; and the major portion of the remuneration packages of executives should be resolved out of the incremental benefits of the enterprise. It is of profound practical significance to study remuneration management, especially to address the inadequacies in remuneration management of small and medium-sized enterprises at present in China, and to further explore the scientific methods of remuneration management of small and medium-sized enterprises by combining the *** same characteristics of small and medium-sized enterprises. The purpose of the study of compensation management is to meet the relevant needs of employees through a scientific and reasonable compensation management system, so that the enterprise's compensation system and its management process is standardized and transparent, and the employees can have a better sense of internal and external fairness through the compensation system, so as to maintain the efficient operation of the enterprise organization as well as continue to improve the labor motivation of the employees.

References

1, Introduction to the small and medium-sized enterprises payroll management problems Zhang Sha; Human Resource Management 2010-06-08

2, small and medium-sized enterprises strategic payroll management mode construction research Liang Jianchuan; shopping mall modernization 2010-03-10

Abstract: Since the Excel software on the market so far, it has become a powerful spreadsheet office software familiar and recognized by the majority of office workers, and its characteristics determine its ability to play an important role in the accounting information system.

Keywords: small and medium-sized enterprises; payroll management

I. Introduction

With the development of science and technology, accounting from the traditional manual accounting era into the era of computerization, a large number of financial accounting software is applied to the financial accounting management system. Although Excel software is not a professional financial accounting software, it is widely used in financial accounting work, especially in payroll management plays an important role. More and more scholars at home and abroad pay attention to and study how to apply the functions of Excel software to accounting information system. Among them, most of the foreign research focuses on exploring the economic significance behind the results of using Excel, and rarely combines Excel with financial accounting in the payroll management part of the specific research; domestic scholars are mostly focused on the use of Excel software for the construction and development of accounting information systems, there are more scholars on the use of Excel in payroll management in the application of specific Research. The scholars who combine Excel software with payroll management include Liu Xiuqin, Xu Jiaping, Fang Changhong and so on, and their researches bring a lot of thoughts on the use of Excel for payroll management in enterprises. However, these studies still exist imperfections, not exhaustive analysis of the role of Excel in payroll management in terms of significance.

Second, the overview of compensation management and the current situation

According to the "Accounting Standards for Business Enterprises", employee compensation refers to the various forms of remuneration and other related expenditures given by the enterprise to obtain the services provided by the employee, including employee wages, bonuses, allowances and subsidies; employee welfare costs, medical insurance premiums, pension insurance premiums, unemployment insurance premiums, workers' compensation insurance premiums and maternity insurance premiums. Social insurance premiums; housing fund; labor union and employee education expenses; non-monetary benefits and other six aspects. Generally speaking, compensation management is the planning, organizing, coordinating, guiding and supervising of employees' compensation according to national labor regulations and policies. Compensation management is an important part of enterprise management, which is closely related to the personal interests of each employee and has a profound impact on the development of the enterprise. Effective salary management can effectively motivate every employee, mobilize the cadres and employees to work actively, effectively reduce the cost of wages, better achieve economic benefits, and lay a good foundation for longer and better development. According to the general process of accounting informatization, salary management generally includes initialization setting, daily business input, calculation, settlement, distribution and output of salary and benefits, as well as analysis of salary and so on. The earliest payroll management accounting work is carried out in the traditional manual way, but with the continuous development of the economy, the increase in the number of enterprise personnel so that the payroll management of information and data volume is also increasing, if still using the traditional manual management accounting will cost the accounting staff a lot of time and energy, and due to the large amount of data to be processed to make the accuracy of the accounting is greatly reduced. Therefore, the use of electronic computer technology in payroll management, the computer instead of manual implementation of wage calculation, wage classification and summary, wage inquiries and other aspects of today's payroll management is an unstoppable trend. In a large number of computer software, Excel software with its easy to operate, understanding, flexibility, can also meet the financial sector, personnel departments and other departments of the wage data management needs and other characteristics, to the payroll management work has brought a great deal of convenience, and therefore often used in payroll management work.

Third, the specific application of Excel in payroll management

In the process of payroll management, first of all, we need to establish a basic table of personnel, the basic information on personnel records, and at the same time, for the subsequent payroll management work, including payroll, payroll, etc. production, departmental payroll, payroll collection, payroll analysis, etc. to provide information. In order to improve the fairness and accuracy of payroll management, after the establishment of the basic personnel information table, it is necessary to create a personnel data sheet, which is used to record the personnel's basic salary for the month, the post salary and attendance and other information, as the basis for payroll accounting. Personnel data sheet can be divided into the basic salary and wages, employee attendance, performance appraisal form, employee benefits, employee insurance and provident fund withholding form and other forms. These forms are usually completed by the human resources department and the finance department *** with. The use of Excel to establish payroll related forms using Excel features include? Data validity? , function (including: DATEDIF and TODAY function, IF function, INDEX () function, etc.), merge mail and so on. For example, in the establishment of the basic information table, the age of the project can be calculated by DATEDIF and TODAY function, the specific formula for? = DATE-DIF (cell, TODAY (), ?Y?)? ; date of birth can use the MID function to take the number of items from the ID card number in the corresponding position; in the calculation of income tax, according to the "People's Republic of China *** and the State Regulations for the Implementation of the Individual Income Tax Law" on the provisions of the citizen's personal income tax, using the formula ? = IF (payable salary cell - 3500<=0, 0, IF (payable salary cell - 3500<=1500, (payable salary cell - 3500)*0.03, IF (payable salary cell - 3500<=4500, (payable salary cell - 3500)*0.1-105, IF (payable salary cell - 3500<=9000, (payable cell-3500)*0.2-555, IF(payable cell-3500<=35000, (payable cell-3500)*0.25-1005, IF(payable cell-3500<=55000, (payable cell-3500)* 0.3-2755, IF(payable cell-3500<=80,000, (payable cell-3500)*0.35-5505, ? Compound payroll due ?))))))) ? Perform the calculation. And in the preparation of pay stubs, the main formula filling method, Word mail method and VBA macro code method of three methods, each method has its own characteristics. The use of Excel software for payroll management in addition to the production of basic information on personnel tables, personnel data tables, payroll, payroll outside the payroll classification and summary and payroll analysis, mainly through pivot tables and pivot charts to achieve the specific operation is mainly: open the payroll, select ? Data? menu under the? Pivot Chart and Pivot Table? command; in the pop-up dialog box, select? Pivot Chart (and Pivot Table)? in the pop-up dialog box, select Pivot Chart (and Pivot Table)? Next? and select the area where the data; click the ? Finish button? , and according to the summary, comparison and analysis of the project in order to drag into the pivot chart and pivot table in the corresponding position.

Fourth, the advantages and limitations of the application of Excel in payroll management

(a) the advantages of the application of Excel in payroll management

First of all, Excel is a professional report processing software, with a powerful data processing capabilities. Salary management is a large amount of data work, Excel formulas and functions and fill in a large number of functions can quickly payroll accounting in many projects, including the total amount payable, personal income tax, the total amount paid and other items accurately calculated, and at the same time can be achieved through the formula of the payroll automatically in the format settings. Excel has a sorting and screening functions, to be able to payroll projects in a timely manner. Excel has a sorting and filtering function, can be timely on the payroll project classification, summarization, in order to carry out the subsequent collection and distribution of costs. At the same time, Excel spreadsheets can also quickly locate the wages to query the item, an employee's salary details can also be quickly queried. Secondly, compared with other financial software strong specialization and fixed templates, the application of Excel forms to payroll management has a strong flexibility. Various units of payroll management in accordance with the relevant provisions of the state, but the specific management, there are differences in the provisions of the Excel spreadsheet in the project set up with the flexibility of the unit can be based on their own characteristics of payroll management of the Excel form for the relevant settings to make it flexible, personalized in order to facilitate the unit to better, more convenient and more intuitive payroll management. At the same time, the Excel software interface and the work environment has a strong flexibility, users can customize the work environment according to their own needs and preferences, beautify the Excel worksheet, visually help financial workers to maintain a pleasant mood at work, improve the enthusiasm for work. Third, the application of Excel forms in payroll management has a strong comprehensibility and ease of operation. Excel software to produce salary forms at a glance, salary accounting staff can easily understand the use of Excel to prepare a variety of salary management forms, and Excel software is easy to learn the operation of the current workers to master most of the use of Excel software, even if it is the older ones. Workers are also able to skillfully use Excel spreadsheets. It can be said that, in the establishment of good personnel basic information form, personnel data sheet, payroll, payroll templates, the daily management of payroll, each month to fill out the form is very simple, easy to understand, easy to operate. Fourth, compared to other financial accounting software, the use of Excel software for payroll management is conducive to saving unit costs, but also has a high cost-effective. Purchase of some large accounting software, companies are often faced with more expensive, many features with the idle, can not adapt to their business characteristics and other problems, while large accounting software often also need to use the software for staff training fees and future repair and maintenance costs and other expenses. The use of Excel for salary management can reduce the cost of the unit in the genuine salary management software at the same time can be more targeted to complete some of the work of salary management.

(B) Excel in payroll management limitations

Although the application of Excel to payroll accounting to the unit's payroll management has brought a lot of convenience, but there are still some limitations. From the positioning of Excel, Excel is a single file spreadsheet software rather than data management software. Therefore, when we use Excel to set up a large number of forms, record a large amount of data, there will be a slower running speed of the situation. In practice, there are sometimes open an Excel form takes about 15 minutes, this problem not only affects the efficiency of the office also affects the mood of the staff. From the point of view of security and personnel management, Excel software in data security and personnel management is still deficient. Most of the Excel spreadsheet does not need to enter the password when opening, some need to enter the password but the password is also very easy to crack, which makes the unit's payroll management and other data easy to leak, causing unnecessary trouble to the unit. At the same time, Excel software can not manage the use of personnel, logging on to Excel software without identifying the identity of personnel, which makes ordinary employees and management staff in the use of Excel forms to see the same content, can be operated by the same authority, but also can not effectively identify the payroll accounting manager whether to accurately complete their own work, there is the possibility of tampering with the results of the work! The possibility of tampering with work results exists. However, these limitations can be minimized or even resolved through targeted measures.

Fifth, on the enterprise will be used to Excel payroll management recommendations

Excel software as a powerful data processing software, can be flexible, convenient to apply to payroll management, but there are limitations. In order to better play the advantages, reduce the impact of limitations, so that Excel software better in the enterprise payroll management to play its role, you can make the following efforts. First of all, enterprises should give full play to the flexibility of Excel software in the setting of salary templates. Enterprises need to be familiar with the state for the premise of the relevant provisions of the employee's salary, fully analyze their own characteristics in salary management, and for these characteristics of the Ex-cel form used for salary management to carry out the corresponding design, highlighting the focus of the enterprise's salary management and characteristics of the enterprise's management, so that the enterprise's managers, accounting and financial personnel and employees more intuitive access to information on salary management to enhance the efficiency of salary management. Secondly, the enterprise should popularize the use of Excel among all employees, especially the financial personnel, so that the employees can skillfully operate Excel, so that the rich functions of Excel software can be fully utilized. At the same time to train some of the form design, form maintenance, macro writing talent, so that Excel can operate smoothly in the salary management process, to make up for some of the shortcomings of Excel in the operation of the operation. Third, in the use of Excel for payroll management process should also pay attention to distinguish between the original data and salary statements, so as not to cause confusion. The use of Excel software for salary management process is not like professional financial software can strictly limit each financial operation process, does not comply with accounting standards and policies of the operation is not allowed, but also automatically identify a variety of worksheets belong to the original data. Therefore, in the use of Excel software for payroll management should improve the ability to identify, do not fill out the original data as a salary statement, but also do not see the salary statement as the original data. Fourth, in the use of Excel for salary management form design and daily salary management, should improve the meticulousness. Due to the need to deal with more wage data, the formula is written in the smallest error may cause future errors in wage accounting work, affecting the management of wages. Therefore, in the process of form design, template production should maintain a high degree of meticulousness and accuracy, many times to check the test to ensure that the template in the formula, project, macro, etc. to write 100% correct; in the use of Excel for the process of daily payroll management staff should also be patient, careful, to ensure that the accuracy of the data entered. Fifth, for Excel in the record after a large amount of data, there will be a slower running speed of the situation. Financial workers should regularly organize the data and documents in the computer, will be some of the more time-honored payroll management documents and data unified copy, stored in a unified computer, mobile hard disk and other storage devices. At the same time regular scanning, anti-virus, clean up garbage and other computer maintenance work, for the application of Excel software to the payroll management system to provide a safe and rapid platform. In addition, the enterprise in the payroll management related form preparation should be completed in a timely manner on the generation of Excel spreadsheets to copy, to prevent the loss of documents, but also to improve its security. Sixth, in the security and personnel management issues, although the Excel software password protection is still not strong enough, but the use of payroll management forms still need to use the password for some protection, financial personnel in the use of Excel software for payroll management should be set up when the password, while regularly changing the password to improve the security of the password. In addition, in order to prevent wage statements are not familiar with the form of staff or do not have the right to operate the personnel for misuse, so that the content or format of the template changes, enterprises should set up payroll form of protection, specifically through the Format menu under the protection of cells or hidden and Tools menu under the protection of the Excel workbook protection function. Finally, companies can also be Excel on the management of payroll and related financial software, payroll management software combined with the use of payroll management as an auxiliary form to improve the accuracy and effectiveness of payroll management work.

Six, concluding remarks

Since Excel software on the market so far, has become familiar to the majority of office workers and recognized as a powerful spreadsheet office software, its characteristics determine its accounting information system can play an important role. Flexibility of the design, easy to understand and operate eventually make Excel software to payroll accounting work has brought great convenience, further explore the functions of Excel spreadsheets, enhance the ability of staff to use Excel software for payroll accounting management work, will ultimately reduce the payroll management work of the accounting staff in the pressure and load, improve the efficiency of payroll management work of the accounting staff, and improve the level of enterprise payroll management. The company's payroll management level will be improved.

References

1, the small and medium-sized enterprises payroll management issues Zhang Sha; human resource management 2010-06-08