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论文编号：	15571
作者编号：	2320234002
上传时间：	2025/12/6 11:50:45
中文题目：	PG公司人工成本约束条件下的薪酬激励研究
英文题目：	Research on Compensation Incentive under the Constraint of Labor Cost in PG Company
指导老师：	王健友
中文关键字：	电力装备制造企业；人工成本管控；薪酬激励体系；岗位价值评估；绩效管理
英文关键字：	Power Equipment Manufacturing Enterprises; Labor Cost Management; Compensation Incentive System; Job Value Evaluation; Performance Management
中文摘要：	在“双碳”政策推进与新能源领域高速发展的背景下，电力装备制造行业竞争白热化。一方面，电力投资增长带来市场机遇与人才争夺压力；另一方面，智能制造转型、原材料成本波动及人力成本上升，叠加国有企业人工成本与工资总额管控要求，使企业亟须一套兼顾市场响应速度、内部活力激发与上级管控合规性的薪酬激励体系，以实现产能提升、技术转型与利润增长目标。 本文以国有电力装备制造企业PG公司为研究对象，采用文献分析法、案例分析法与访谈调查法，遵循“识别问题－分析成因－设计方案”的研究思路，系统剖析其薪酬激励体系现状。研究发现，PG公司存在人工成本持续上升与薪酬激励效果不足的双重矛盾，具体表现为薪酬结构僵化、激励方式单一、内外部公平性欠缺、人工成本与激励力度失衡等问题，根源在于岗位价值评估缺失、绩效与薪酬关联度低、激励机制与员工需求脱节。 针对上述问题，本文从公平性、成本效益、激励性与灵活性原则出发，设计PG公司薪酬激励体系改进方案：在薪酬构成上，构建基础薪酬+绩效薪酬+福利补贴三维体系，按岗位价值与技能等级动态调整薪酬，强化绩效与薪酬的强挂钩；在激励机制上，区分管理、技术、技能等岗位序列定制差异化激励，引入虚拟股权、项目跟投、创新专项奖励等中长期激励方式；在人工成本管控上，通过科学定岗定编、优化业务流程、建立成本预警机制，实现人工成本高效配置。同时，从组织保障、动员保障与制度保障几方面提出方案落地措施，确保薪酬激励体系改进方案能够有效落地并持续优化。 研究结果不仅为PG公司解决人工成本约束下的薪酬激励问题提供实操方案，也为同类型国有电力装备制造企业优化薪酬管理、提升人才竞争力与经营效益提供参考，对推动制造型企业在成本约束下实现“员工－组织”共赢具有实践意义。
英文摘要：	Against the backdrop of the advancement of the "dual carbon" policy and the rapid development of the new energy sector, the power equipment manufacturing industry is facing increasingly fierce competition. On one hand, the growth in power investment brings market opportunities along with the pressure of talent competition; on the other hand, the transition to intelligent manufacturing, fluctuations in raw material costs, and rising labor costs, coupled with the stringent control requirements on labor costs and payroll in state-owned enterprises, necessitate the urgent establishment of a compensation incentive system. This system should balance market responsiveness, internal vitality stimulation, and compliance with superior management and control to achieve objectives such as capacity enhancement, technological transformation, and profit growth. This thesis takes PG Company, a state-owned power equipment manufacturing enterprise, as the research subject, employing literature analysis, case analysis, and interview investigation methods. Following a research approach of "identifying problems, analyzing causes, and designing solutions," it systematically examines the current state of PG Company's compensation incentive system. The research reveals a dual contradiction in PG Company: escalating labor costs juxtaposed with inadequate compensation incentive effects, manifested in rigid salary structures, monotonous incentive methods, a lack of internal and external fairness, and an imbalance between labor costs and incentive intensity. The root causes are identified as the absence of post value evaluation, a low correlation between performance and compensation, and a disconnect between the incentive mechanism and employee needs. To address the aforementioned problems, this thesis designs an improved plan for PG Company's compensation incentive system based on the principles of fairness, cost-effectiveness, incentivization, and flexibility. In terms of compensation structure, a three-dimensional system of "basic compensation + performance-based compensation + welfare subsidies" is constructed, where compensation is dynamically adjusted according to job value and skill level, and the strong linkage between performance and compensation is strengthened. In terms of incentive mechanisms, differentiated incentives are customized for different job sequences such as management, technology, and skilled positions, and medium- and long-term incentive methods including virtual equity, project co-investment, and special innovation rewards are introduced. In terms of labor cost management, scientific post setting and staffing, optimization of business processes, and establishment of a cost early-warning mechanism are adopted to achieve efficient allocation of labor costs. Meanwhile, the implementation measures of the scheme are put forward from the aspects of organization guarantee, mobilization guarantee and system guarantee to ensure that the improvement scheme of the salary incentive system can be effectively implemented and continuously optimized. The research findings not only offer practical solutions for PG Company to address its compensation incentive challenges under labor cost constraints but also provide valuable references for similar state-owned power equipment manufacturing enterprises seeking to optimize their compensation management, enhance talent competitiveness, and improve business performance. These insights hold practical significance for promoting win-win outcomes between employees and organizations in manufacturing enterprises operating under cost constraints.
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