Section 3. Supplementary reading. Exercise 1. Read and translate the text.

Exercise 1. Read and translate the text.

Pricing the Job.

The factor comparison method of evaluation is the only technique that relates the worth of jobs to a monetary scale; even then, the results are derived primarily from the wage scale that the organization currently uses. In general, job evaluation cannot be used to set the wage rate; however, it provides the basis for this determination. To ensure that external factors such as labor market conditions, prevailing wage rates and living costs are recognized in the wage scale, information about these factors must be gathered.

Wage and Salary Surveys.

Wage and salary surveys are used to collect comparative information on the policies, practices, and methods of wage payment from selected organizations in a given geographic location or particular type of industry. Recent data show that more than 90 percent of the large corporations in the United States take part in wage and salary surveys or use them in their compensation systems. In addition to providing knowledge of the market and ensuring external equity, wage surveys can correct employee misconceptions about certain jobs, and they can also have a positive impact on employee motivation.

Data for a wage survey may be gathered from a variety of sources. The Bureau of Labor Statistics of the U.S. Department of Labor regularly publishes wage data broken down by geographic area, industry, and occupation. Industry and employee associations sometimes conduct surveys and publish their results. Trade magazines also may contain wage survey information.

In addition to using these sources, many organizations design and conduct their own surveys. To design a wage survey, the jobs, organizations, and area to be studied must be determined, as must the method for gathering data. If the wage survey is done in conjunction with either the point or factor comparison method of job evaluation, the key jobs selected for these methods are normally the ones that are surveyed. When using the classification or ranking method, the same guidelines followed for selecting jobs with the point and factor comparison methods should be applied in choosing the jobs to be surveyed.

A geographic area, an industry type, or a combination of the two may be surveyed. The size of the geographic area, the cost-of-living index for the area, and similar factors must be considered when defining the scope of the survey. The organizations to be surveyed are normally competitors or companies that employ similar types of employees. When they are willing to cooperate, it is often desirable to survey the most important and most respected organizations in the area. The three basic methods of surveying wage data are personal interviews, tel­ephone interviews, and mailed questionnaires. The most reliable and most expen­sive method is the personal interview. Mailed questionnaires are probably used most frequently. However, questionnaires should only be used to survey jobs that have a uniform meaning throughout the industry. If there is any doubt concerning the definition of a job, the responses to a questionnaire may be unreliable. Another potential problem with mailed questionnaires is that they can be answered by someone who is not thoroughly familiar with the wage structure. The telephone method, which is quick but often yields incomplete information, may be used to clarify responses to mailed questionnaires.

Base Wage Variability in the Pork Packing industry.

The United Food & Commercial Workers' Union rep­resents about 31,000 workers in pork packing. The recession of the early 1980s forced many union locals to negotiate agreements that were separate from the national union. As a result, base wages in the pork packing industry have been declining steadily in recent years to about 40 percent below the 1980 wage of $10.69 per hour, and they differ widely from company to company. Since wage costs make up 50 percent of meatpackers' operating costs, differences in wage rates are a key competitive clement between companies. Wage rates are also critical since net margins in the industry are expected to remain below an anemic 1 percent.

1985 Figures from the United Food & Commercial Workers' Union showed that the 2,900 workers at Hormel were the highest paid in the industry at $9.00, the 2,500 workers at nonunion Armour were among the lowest paid at $6.00 per hour. Swift & Company work­ers were in the middle with a base wage of $8.75 per hour.

Periodic Salary Surveys.

Many organizations regularly conduct salary or wage surveys to remain informed. The Public Relations Journal (PRJ) periodically polls its readers and reports its findings in a subsequent issue of the journal. PRJ's questionnaire and analysis typically investigate the relation­ships between salary and numerous other variables such as age, sex, job level, time in job, time with organization, and time in the public relations field. These findings give PRJ's readers, many of whom are managers, some hard data to use for comparative purposes.

Exercise 2. Translate into English.

Учет труда и заработной платы занимает одно из центральных мест во всей системе учета на предприятии. Заработная плата является основным источником доходов работников фирмы. Трудовые доходы работника определяются его личным вкладом с учетом конечных итогов деятельности предприятия. Минимальный размер оплаты труда устанавливается федеральным законодательством для всех предприятий на территории РФ и не может быть ниже размера прожиточного минимума трудоспособного человека.

Определение заработной платы – это выраженная в денежной форме часть национального дохода, распределяемая по количеству и качеству труда, затраченного каждым работником. Зарплата поступает в личное потребление работника и является вознаграждением за труд.

Номинальная заработная плата – заработная плата в денежном выражении, которая выплачивается работнику в соответствии с количеством и качеством затраченного им труда за определенный период времени. Номинальная заработная плата характеризует уровень зарплаты вне связи с ценами на товары и услуги.

Реальная заработная плата – это зарплата, выраженная в материальных благах и услугах, которые можно приобрести за номинальную заработную плату. Реальная зарплата зависит от величины номинальной и цен на приобретаемые товары и услуги. При повышении номинальной заработной платы на 15% и инфляции за этот период на 10% реальная заработная плата увеличится только на 5%.

При оплате труда учитывается насколько основных принципов. Во-первых, это принцип справедливости – равная оплата за равный труд. Во-вторых, сложность выполняемой работы и уровень квалификации труда. В-третьих, необходимо учитывать вредные условия труда и тяжелого физического труда. В-четвертых, с одной стороны, это стимулирование за качество труда и добросовестное отношение к труду. А с другой стороны, материальное наказание за допущенный брак и безответное отношение к своим обязанностям. И, наконец, индексация заработной платы в соответствии с темпами инфляции.

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