日本企業の管理職年俸制に関する一考察

概要

論文の詳細を見る
Throughout this thesis, we can find Japanese annual salary system is different from the American's, which is called achievement annual salary system. The difference is related to the component of annual salary, the paying methods, and the evaluating methods. In Japan, a manager's annual salary is formed by basic annual salary and achievement annual salary. The basic annual salary is based on age or seniority of a manager. On the other hand, achievement annual salary includes a fundamental amount of money previously decided in order to keep the amount of last year's salary at least. The annual salary is paid as monthly salary and bonus. The important factor of decision making for the firm is the ratio between monthly salary and bonus in annual salary. As far as the cases of firms are concerned, some characteristics found in the evaluation of manager's annual salary are as follows: role-based evaluation, semiannual evaluation, restraint of seniority evaluation, evaluation of challenge, and reflection of group achievement.
青森公立大学の論文
1997-09-15