2. 公务员
  3. As is known to all，the organization and management of wages and salaries are very complex．Generally speaking，the Accounts Depart

As is known to all，the organization and management of wages and salaries are very complex．Generally speaking，the Accounts Depart

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问题     As is known to all，the organization and management of wages and salaries are very complex．Generally speaking，the Accounts Department is responsible for calculations of pay，while the Personnel Department(人事部)is interested in discussions with the employees about pay．
    If a firm wants to adopt a new wage and salary structure，it is essential that the firm should decide on a method ofjob evaluation(估价)and ways of measuring the performance of its employees．In order to be successful，that new pay structure will need agreement between Trade Unions and employers．
    In job evaluation，all the requirements of each job are defined in a detailed job description．Each of those requirements is given a value，usually in“points”.which are added together to give a total value for the job．For middle and higher management，a special method is used to evaluate managers on their knowledge of the job，their responsibility，and their ability to solve problems．Because of the difficulty in measuring management work，however，job grades for managers are often decided without reference to an evaluation system based on points．
    In attempting to design a pay system，the Personnel Department should compare the value of each job with those in the job market．It should also consider economic factors such as the cost of living and the labor supply．
    It is necessary that payment for a job should vary with any differences in the way that the job is performed．Where it is simply to measure the work done，as in the work done with the hands，monetary encouragement schemes are often chosen；for indirect workers，where measurement is difficult，methods of additional payments are employed．
If a firm wants to establish a new pay structure．it is necessary to get the agreement between( )．
选项 A、the Trade Unions and the Personnel Department
B、the Personnel Department and the Accounts Department
C、the employees and the Trade Unions
D、the employers and the Trade Unions
答案D
解析 由第二段最后一句可知。会计部负责薪酬的计算，人事部主要与雇员讨论薪酬多少的问题，并不需要他们之间达成协议，所以A、B、c均不对。
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