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.
In designing a new pay system,a firm should consider( )besides comparing the value of each job with values in the job market.

选项 A、the ways of evaluating management work
B、the method of calculating the pay
C、the requirements of each job
D、the labour supply and the cost of living

答案D

解析 由文章第四段可知,在制定工资制度时,人事部还要考虑一些经济因素,如生存成本和劳动力供给情况,故选D。
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