薪酬方面外文翻譯---中小制造企業(yè)的薪酬制度創(chuàng)新

1、<p>　　Wage System Innovation in Small and Middle Manufacture Enterprise</p><p>　　Zhang bi-xi</p><p>　　School of Economics and Management</p><p>　　Guangdong University of Techno

2、logy</p><p>　　Guangzhou, China</p><p>　　zbxgdut@163.com</p><p>　　Xie xiang-tian</p><p>　　School of Economics and Management</p><p>　　Guangdong University o

3、f Technology</p><p>　　Guangzhou, China</p><p>　　Xiext@126.com</p><p>　　Abstract-For small and middle manufacture enterprises (SMME), the problem of workers' wages in multi-varie

4、ty and batch production system are studied in this paper. Based on analyzing the operation characters of the enterprises, the piece rate and its shortages in the enterprise have been studied through cases. For the purpos

5、es of reducing the production cost, improving the productivity and the job quality, the approaches to ameliorate the wage systems have been developed which are adapted to mul</p><p>　　Keywords- Piece-rate, L

6、abor Productivity, Batch production.</p><p>　　THE OPERATION CHARACTERISTICS OF SMALL AND MEDIUM MANUFACTURING ENTERPRISES</p><p>　　After the entrance of WTO, the small and medium-sized manufactu

7、ring enterprises in China face more extensive and heated competition than ever before. The market demand becomes more diversified, personalized and changes quickly. Only by providing higher quality products with lower co

8、st, better adaptability, shorter delivery time and better services, can SMIME win the competition. To satisfy the customers' demands and reduce the risks, foreign and domestic dealers have changed their ordering mode

9、.</p><p>　　WORKPIECE-QUOTA MANAGEMENT PROBLEMS IN SMME</p><p>　　Work piece-Quota management is the base of manufacture enterprises. Work piece-Quota level affects a company's production plan

10、, due-date, staffing, workers' wages, production costs and other important issues [2]. For Make-to-Order enterprises, because the variety of products and quantity ordered vary frequently, it's difficult to determ

11、ine correctly the Work piece-Quota, thus it is hard to guarantee the fairness of the workers' wage level. Traditionally, workers' wages are calculated on the basi</p><p>　　Work piece Quota Imbalance

12、Results in Lower Labor Productivity</p><p>　　Absolute value of the quota and relative-value of the quota inconsequence are the major problems in the make-to-order enterprises [3'4]. The former means that

13、 the quota level is either too high or too low. In the latter case, there is unfair difference in work piece quota levels among different jobs. Imbalance work piece quota level has serious negative impact on productivity

14、. For those whose work piece quotas are higher, they will feel dissatisfactory, and their work efficiency and product qual</p><p>　　Work piece-Quota Inconsequence Makes It Difficult To Control the Cost</p

15、><p>　　The product variety changes frequently and many tasks are temporary in make-to-order systems, so it is difficult to set the work piece quota correctly, and the time-wage system usually becomes a choice.

16、Under this system, productivity can only be maintained by workers' consciousness; it is hard to control the man-hour cost. For jobs based on handwork, time-wage system usually results in low productivity. If piece-ra

17、te system is adopted, because the lack of valid method to set the work piece quot</p><p>　　Work piece Quota Inconsequence Increase the Difficulty of Plan and Control</p><p>　　Work piece quota is

18、 the primary basis to balance the production capacity, staffing, setting due-date, establishing operation plan, carrying through the scheduling and controlling. However, Work piece Quota Inconsequence will increase the d

19、ifficulty in management, which may cause confusion and crisis in the production scene, under which circumstances managers have to act like a fireman, rushing to solve the problems in scene. Enterprises like this seldom h

20、ave effective production plan, because te</p><p>　　Lack of Valid Work piece-Quota Management Makes the Workers Focus more on Quantity than on Quality</p><p>　　In an output-based system, quantity

21、 is the major factor determining the workers' wages. In order to get higher wages, workers always strive for product quantities but ignore product quality and cost, because of which it is difficult for made-to-order

22、enterprises to establish the process quality standard and operation criterion properly. Process quality mostly relies on workers operation skills and experience. To maintain the product quality, many people are employed

23、to work in manufacture scene </p><p>　　BALANCE AND ADJUSTMENT OF WORKERS WAGES IN SMME</p><p>　　Work piece Quota setting is a basic management function. It reflects a company's overall manag

24、ement ability. Work piece Quota level determines directly the efficiency, quality and cost. [4] Work piece Quota level should be managed effectively. Timely and scientific adjustment of the quota is an important part of

25、quota management.</p><p>　　The Basis of Piece Rate Imbalance Adjustment</p><p>　　In order to correct the imbalance in piece rate system, a detailed analysis on the historical wage data from many

26、 different jobs has been conducted. By comparing the present wage levels of workers doing different jobs, the existence of the piece rate level imbalance has been found out. Considering the working hours of different job

27、s vary, we have compared the workers real hourly rate based on the following equation (1):</p><p>　　W ei = Si/Ti (1)</p><p>　　W ei= real hourly rate of job i;</p><p>　　Si = real

28、 monthly wages of job i;</p><p>　　Ti = real monthly working hours of job I.</p><p>　　First, based on the skills and education level required by each job and the work intensity, referring to the

29、average wage level in the industry, one can determine the planed hourly rate of each job.</p><p>　　Definition: βi =Wei/Woi;</p><p>　　βi = the rationality coefficient of the wage rate level of ea

30、ch job.</p><p>　　W oi = planed hourly rate of job i</p><p>　　Generally βi should satisfy the following two conditions:</p><p>　　βi≈1;(i=1,…,m)</p><p>　　β1≈β2≈…≈βm</p

31、><p>　　m = numbers of types of work.</p><p>　　Condition ① requires the rationality of absolute wage level, βi <1 means the wage level is too lower, and it should result in the abdicate-rate of w

32、orkers, which will be high; βi >1 indicates that the wage level is too high and it should result in the increase of product costs, in this case the hourly rate should be reduced appropriately. Condition ②is the ration

33、ality requirement of the relative wage level. Obvious difference inβi reflects the fact that workers doing different jobs receive unfai</p><p>　　The Method of Adjusting Piece Rate Standard</p><p&g

34、t;　　Many factors should be taken into account when determining the piece rate standard. First, technical skills required and work intensity of different jobs should be thought over. Generally, jobs requiring high technic

35、al skills and work intensity deserve a relatively higher piece rate; another factor is the percentage of wages in total production value. This is related with the management level and labor productivity. The third one is

36、 the difference between the company's present wage level and the</p><p>　　Sj=Total wages in period j;</p><p>　　Vj= Output in period j;</p><p>　　n =statistic period.</p>&

37、lt;p>　　If real wage rate is higher than industry average, deep analysis should be conducted to find out whether it is because of the high real wage rate, or because the existence of management problems. This serves as

38、 the basis of adjusting wage level. By analyzing the rationality of real wage rate, and considering the industry's average real wage rate, the company's target profit rate and planed cost may be reached. We can s

39、et the planed wage rate, ; next, based on product price and planed wage rate, </p><p>　　Piece-rate based on planed wage rate:</p><p>　　P = unit product price;</p><p>　　= product pla

40、ned wage rate;</p><p>　　Working-procedure piece-rate based on planed hourly-rate:</p><p>　　t i =man-hour quota of working-procedure i;</p><p>　　3) Product piece-rate based on planed

41、 hourly rate:</p><p>　　m= numbers of working-procedure of product.</p><p>　　4) Determine the piece-rate adjustment coefficient:</p><p>　　5) Determine the batch modification coeffici

42、ent .The batch of orders varies greatly in made-to-order enterprises. According to the learning curve theory, the batch has significant influence on productivity, so, there should be a batch coefficient to modify the pie

43、ce-rate, for example, for batch less than 200 pieces, = 1.3; for batch of 200 to 500 pieces, = 1.2, batch of 500 to 1000 pieces, = 1.1, etc.</p><p>　　6) Adjusted the piece-rate of working procedure i:</p&

44、gt;<p>　　Tie the Wage in with the Quality and Material Consumption</p><p>　　In output-based system, to prevent the workers from focusing more on quantity than on quality and cost, quality and cost con

45、trol variables should be included in calculating the workers' wages. The follow equation can be used:</p><p>　　Se= a worker's modified wages based on piece-rate; </p><p>　　N =total outpu

46、t finished by a worker;</p><p>　　Kq =average reject-rate;</p><p>　　Km= reward or punishment rate related to material consumption (usually, Km =0.2-0.5);</p><p>　　h = numbers of work

47、ers related to the material consumption.</p><p>　　Cq, Cr is material consumption-quota and real material consumption respectively.</p><p>　　The average reject-rate k is calculated based on the p

48、roduct values under multi-variety products conditions according to the following equation:</p><p>　　Vi = values of products checked in batch i;</p><p>　　n I = numbers of reject-products in sampl

49、e products from batch i;</p><p>　　Ni = numbers of samples in batch i;</p><p>　　m= numbers of batches of this month;</p><p>　　Approach to adjust the piece-rate of output based system

50、 The approach and flow chart to adjust the piece-rate level is express as figure 1.</p><p>　　ALLOWANCE FOR WELFARE AND CRAFTSMANSHIP</p><p>　　The above output based system is based primarily on

51、piece-rate, plus craftsmanship subsidy and welfare wages. The objective of piece-rate is to encourage workers to improve productivity which ensures low costs and high quality. Technical subsidy is to motivate workers to

52、learn more technology and enhance technical operation skills, thus improve the overall workforce quality. Relative welfare subsidies include length-of-service, medical, house rental, food, transportation and insurance, a

53、iming fo</p><p>　　ADJUSTMENT AND IMPLEMENTATION OF TUIE NEW OUTPUT BASED SYSTEM</p><p>　　To make sure that an output based system meets the expected objectives, before implementation, extensive

54、explanation and communication is necessary to help workers understand the basis and purpose of the new output based system. Some jobs quota level may be quite lax and the piece-rate should be reduced in the new output ba

55、sed system that being the case, management should explain the reasons for the adjustment more thoroughly. It's quite normal to have some weakness in any output based system. I</p><p>　　CONCLUSIONS</p&

56、gt;<p>　　The above is part of a management consultation project done for an enterprise in Nanhai city of Guangdong Province. Based on the project, we have developed a pay management system. The new system has been

57、 adopted for about a year and obvious improvement has been achieved. Output based system is the most widely used pay system in SMME. In made-to-order enterprises, because the work tasks change frequently, it is difficult

58、 to determine the work piece-quota level accurately. Enterprises face many c</p><p>　　ACKNOWLEDGMENT</p><p>　　This paper is supported by the national natural science foundation (70671030) of Chi

59、na and the natural science foundation of Guangdong province, china. (06021493).</p><p><b>　　REFERENCE</b></p><p>　　[1] Teng Yixian. Modem Enterprise Human Resource Resolve Scheme Per

60、formance--management and Implement, [M]. China Material Book Concern.2002. 163-185.</p><p>　　[2] Jim Schell, Small-business Management Guide, CITIC Publishing House.2003. 57-60</p><p>　　[3] Wang

61、 Xueli. Enterprise Salary Designing and Management [M].Guangzhou: Guangdong Economy Publishing house ,2001.9 ,32-39. (in Chinese)</p><p>　　[4] Zhang Bixi. Small and Middle Enterprise Performance Management S

62、cheme [J]. China Human Resource 003(8) ,48-49. (in Chinese)</p><p>　　[5] Liu Juncheng. Operation System of Small and Mfiddle Enterprise, Anhui Renmin Publishing House, 99-103. (in Chinese)</p><p&g

63、t;　　[6] Zhang Bixi. Research on the Wage System Innovation for Enterprise Function Management Employee, Enterprise Economy, 2003.8,104-106.(in Chinese)</p><p>　　Wage System Innovation in Small and Middle Man

64、ufacture Enterprise </p><p>　　中小制造企業(yè)的薪酬制度創(chuàng)新</p><p>　　Zhang bi-xi 張畢西 </p><p>　　School of Economics and Management 經(jīng)濟(jì)管理學(xué)院 </p><p>　　Guangdong University of Technology 廣東

65、工業(yè)大學(xué) </p><p>　　Guangzhou, China 廣州，中國 </p><p>　　zbxgdut@163.com zbxgdut@163.com </p><p>　　Xie xiang-tian 謝翔天 </p><p>　　School of Economics and Management 經(jīng)濟(jì)管理學(xué)院 </p&

66、gt;<p>　　Guangdong University of Technology 廣東工業(yè)大學(xué) </p><p>　　Guangzhou, China 廣州，中國 </p><p>　　Xiext@126.com Xiext@126.com </p><p>　　Abstract-For small and middle manufacture

67、enterprises (SMME), the problem of workers' wages in multi-variety and batch production system are studied in this paper. 摘要</p><p>　　對于中小制造企業(yè)（SMME），本文研究了多種類、大批量生產(chǎn)系統(tǒng)的工人薪酬。 Based on analyzing the operatio

68、n characters of the enterprises, the piece rate and its shortages in the enterprise have been studied through cases根據(jù)企業(yè)的經(jīng)營特征，通過案例研究，分析了計(jì)件薪酬制及其缺點(diǎn)。為了降低生產(chǎn)成本，提高生產(chǎn)效率和工作質(zhì)量，對薪酬制度的創(chuàng)新能有效促進(jìn)多種類、大批量生產(chǎn)企業(yè)的發(fā)展。For the purposes of reduci

69、ng the production cost, improving the productivity and the job quality, the approaches to ameliorate the wage systems have been developed which are adapted to multi-variety and batch-order production ente并并已證明了新</p>

70、;<p>　　Keywords- Piece-rate, Labor Productivity, Batch production. 關(guān)鍵詞：計(jì)件工資，勞動生產(chǎn)率，批量生產(chǎn)。 </p><p>　　THE OPERATION CHARACTERISTICS OF SMALL AND MEDIUM MANUFACTURING ENTERPRISES 中小型制造企業(yè)的經(jīng)營特點(diǎn) </p>&

71、lt;p>　　隨著中國加入WTO，中國的中小型生產(chǎn)企業(yè)將面臨更廣泛，更激烈的競爭。市場需求變得更加多樣化，個性化和瞬息化。只有提供高質(zhì)量，低產(chǎn)耗，高服務(wù)的產(chǎn)品，并縮短交貨時間，才能在SMME中贏得競爭力。為了滿足客戶的需求，降低風(fēng)險(xiǎn)，國外和國內(nèi)經(jīng)銷商也改變了他們的訂購模式。為了滿足客戶的需求，降低風(fēng)險(xiǎn)，國外和國內(nèi)經(jīng)銷商也改變了他們的訂購模式。傳統(tǒng)上，經(jīng)銷商通常以周期性購置大量產(chǎn)品，但現(xiàn)在他們更愿意多次為多種產(chǎn)品下小批量隨機(jī)訂單。為

72、適應(yīng)需求模式，企業(yè)的生產(chǎn)模式已經(jīng)從傳統(tǒng)的“生產(chǎn)-存儲”模式轉(zhuǎn)向“生產(chǎn)-訂單”模式。多樣性，變批量性和隨機(jī)性對SMME帶來了許多新的挑戰(zhàn)。例如，物流控制，質(zhì)量標(biāo)準(zhǔn)化和控制化，生產(chǎn)計(jì)劃和進(jìn)度，保證交貨時間和生產(chǎn)成本。隨著任務(wù)的頻繁變化，如何確定和調(diào)整計(jì)件將在相當(dāng)大程度上決定企業(yè)是否能正常發(fā)展，贏得市場競爭。</p><p>　　SMME中工件定額管理存在的問題</p><p>　　工件配額管理

73、是生產(chǎn)型企業(yè)的根本。工件配額管理水平影響著一個公司的生產(chǎn)計(jì)劃，交貨期，人員編制，職工工資，生產(chǎn)成本及其他重要問題[2]。對于“生產(chǎn)-訂單”，由于產(chǎn)品的多樣性和數(shù)量的不確定性，很難確定正確的工件配額，因此很難保證職工工資水平的公平性。傳統(tǒng)上，工人的工資是按小時計(jì)酬或按件計(jì)酬。在時薪制，工作時間和每小時工資率決定工人的工資。此方法易于管理，但它不能激勵工人。在實(shí)踐中，這通常導(dǎo)致工作效率和產(chǎn)品質(zhì)量的下降.在計(jì)件工資中，工人的工資由生產(chǎn)產(chǎn)品的數(shù)

74、量和計(jì)件工資率決定，這種支付模式能激勵工人提高生產(chǎn)率，但是的工人更關(guān)注數(shù)量而非質(zhì)量。隨著產(chǎn)品品種，數(shù)量的頻繁變化，如何確保配額的合理性和準(zhǔn)確性，并根據(jù)它確定合理的職工工資水平。所有這些都會對工作效率，成本，質(zhì)量和其他問題有直接影響。</p><p>　　A．工件配額失衡將導(dǎo)致低勞動生產(chǎn)率</p><p>　　在“生產(chǎn)-訂單”型企業(yè)，工件配額絕對化和相對化失衡是主要問題[3,4]。前者使得配

75、額不是太高就是太低。后者導(dǎo)致不同工作間完成相同配額的不公平性。工件配額的不平衡性嚴(yán)重影響生產(chǎn)率。對于分配到高配額的工人，他們會感到不滿，他們的工作效率和產(chǎn)品質(zhì)量將受到影響。因此，他們傾向于放慢他們的工作速度，這將導(dǎo)致生產(chǎn)力下降。在實(shí)踐中，因?yàn)楣ぜ漕~是難以合理確，因?yàn)殡y也以確定一個合理的工件配額水平，許多SMME往往根據(jù)工人的實(shí)際工資水平調(diào)整配額水平。</p><p>　　B．工件配額失衡將導(dǎo)致生產(chǎn)成本難控制&l

76、t;/p><p>　　The product variety changes frequently and many tasks are temporary in make-to-order systems, so it is difficult to set the work piece quota correctly, and the time-wage system usually becomes a choi

77、ce. 產(chǎn)品品種變化頻繁，很多任務(wù)是臨時按訂單生產(chǎn)，因此很難確定工件配額正確。時間--工資制度通常會成為一個選擇。 Under this system, productivity can only be maintained by workers' consciousness; it is hard to control the man-hour cost.在這個制度下，生產(chǎn)力只能靠工人的意識維持，這是難以控制的工時成本。 Fo

78、r jobs based on handwork, time-wage system usually results in low productivity.對于手工作業(yè)</p><p>　　C．工件配額失衡將增加計(jì)劃和控制的難度</p><p>　　平衡生產(chǎn)能力，人員配備，設(shè)置交貨期，建立營運(yùn)計(jì)劃，工件配額是其主要依據(jù)。However, Work piece Quota Inconseq

79、uence will increase the difficulty in management, which may cause confusion and crisis in the production scene, under which circumstances managers have to act like a fireman, rushing to solve the problems in scene. Enter

80、prises like this seldom have effective production plan, because technical facilities cannot be prepared well in advance and material supply time, quality and quantities cannot meet the requirement of production</p>

81、<p>　　D．缺乏有效的工件配額管理，使得工人注重?cái)?shù)量不注重質(zhì)量。</p><p>　　在輸出的系統(tǒng)中，工人的工資主要由數(shù)量決定。在“生產(chǎn)—訂單”型企業(yè)，由于很難建立質(zhì)量標(biāo)準(zhǔn)和正確的工藝操作規(guī)范，工人為了獲得更高的工資，往往追求產(chǎn)品數(shù)量而忽視產(chǎn)品質(zhì)量和成本。Process quality mostly relies on workers operation skills and experienc

82、e. 產(chǎn)品質(zhì)量主要依賴于工人的操作技能和經(jīng)驗(yàn)。 To maintain the product quality, many people are employed to work in manufacture scene to check the product quality, which increase the man-hour consumption, and also, the dependency of the operat

83、ion workers.為了保持產(chǎn)品質(zhì)量，往往雇用很多人作在生產(chǎn)現(xiàn)場檢查產(chǎn)品質(zhì)量，從而增加了工時消耗。 More reject results in the poorly done work have to be done over again, </p><p>　　在SMME中工人工資的平衡和調(diào)節(jié)</p><p>　　Work piece Quota setting is a basi

84、c management function. 工件配額設(shè)置是一個基本的管理職能，它反映了公司的整體管理能力。 Work piece Quota level determines directly the efficiency, quality and cost. 工件配額水平直接決定了生產(chǎn)效率，質(zhì)量和成本[4]。[4] Work piece Quota level should be managed effectively.工件配額水平

85、應(yīng)得到有效的管理。 Timely and scientific adjustment of the quota is an important part of quota management. 及時和科學(xué)的配額調(diào)整是配額管理的重要組成部分。 </p><p>　　計(jì)件工資率不平衡調(diào)整基礎(chǔ)</p><p>　　為了糾正工作中的不合理計(jì)件工資制度，在對許多不同的工資數(shù)據(jù)進(jìn)行詳細(xì)分析后， By

86、 comparing the present wage levels of workers doing different jobs, the existence of the piece rate level imbalance has been found out.通過比較不同工作的工人的當(dāng)前工資，會發(fā)現(xiàn)這種不平衡的存在。 Considering the working hours of different jobs vary, w

87、e have compared the workers real hourly rate based on the following equation (1):考慮不同職位的工作時間不盡相同，我們根據(jù)下列公式 （1）比較了工人的實(shí)質(zhì)時薪： </p><p>　　W ei = Si/Ti (1)</p><p>　　W ei = real hourly rate of job i;

88、 W ei=工作i的實(shí)際時薪; </p><p>　　S i = real monthly wages of job i; Si =工作i的實(shí)際月薪; </p><p>　　T i = real monthly working hours of job I. Ti =工作i的實(shí)際月工作小時數(shù)。</p><p>　　First, based on the skills

89、 and education level required by each job and the work intensity, referring to the average wage level in the industry, one can determine the planed hourly rate of each job. 首先，根據(jù)每個職位的技能、受教育程度和工作強(qiáng)度，參考該行業(yè)的平均工資水平，來確定每個職位的時薪

90、。 </p><p>　　Definition: β i =W ei /W oi ; 定義：βi =Wei/Woi; </p><p>　　β i = the rationality coefficient of the wage rate level of each job. βi=每份工作工資率水平的合理系數(shù) </p><p>　　W oi = planed h

91、ourly rate of job i W oi =工作i的時薪率</p><p>　　Generally β i should satisfy the following two conditions: 一般來說βi應(yīng)該符合以下兩個條件： </p><p>　　βi≈1;(i=1,…,m)</p><p>　　β1≈β2≈…≈βm</p><p

92、>　　m = numbers of types of work. m = 工作的類型數(shù)</p><p>　　Condition ① requires the rationality of absolute wage level, β i <1 means the wage level is too lower, and it should result in the abdicate-rate of

93、workers, which will be high; β i >1 indicates that the wage level is too high and it should result in the increase of product costs, in this case the hourly rate should be reduced appropriately. Condition ② is the rat

94、ionality requirement of the relative wage level.條件 ①適合絕對工資水平，βi <1意味著工資水平偏低，并且工人辭職率很高; βi > 1，表明工資水平太偏高，會導(dǎo)致成本增加，在這種情況下，時薪率要降低。條件②適合相對工資</p><p>　　The Method of Adjusting Piece Rate Standard 標(biāo)準(zhǔn)計(jì)件工資調(diào)整方法 &

95、lt;/p><p>　　Many factors should be taken into account when determining the piece rate standard. First, technical skills required and work intensity of different jobs should be thought over.計(jì)件工資標(biāo)準(zhǔn)確定時考慮許多因素。第一，需要

96、考慮不同的工作所需技能和工作強(qiáng)度。Generally, jobs requiring high technical skills and work intensity deserve a relatively higher piece rate; another factor is the percentage of wages in total production value. 一般來說，工作需求高技能和大勞動強(qiáng)度要有一個相對較高的

97、計(jì)件工資;第二是總生產(chǎn)價值中的比例工資。 This is related with the management level and labor productiv</p><p>　　S j =Total wages in period j; Sj =j階段總工資; </p><p>　　V j = Output in period j; V j = j階段發(fā)出工資; </p>

98、;<p>　　n =n =statistic period. 階段數(shù)。 </p><p>　　If real wage rate is higher than industry average, deep analysis should be conducted to find out whether it is because of the high real wage rate, or beca

99、use the existence of management problems. 如果實(shí)際工資率高于行業(yè)平均水平，應(yīng)該進(jìn)行深入分析，找出是否是因?yàn)檩^高的實(shí)際工資率，或存在管理問題。 This serves as the basis of adjusting wage level.這可作為基礎(chǔ)的水平調(diào)整工資。By analyzing the rationality of real wage rate, and considering t

100、he industry's average real wage rate, the company's target profit rate and planed cost may be reache通過分析實(shí)際工資率的合理性，并考慮到行業(yè)的平均實(shí)際工</p><p>　　基于計(jì)劃工資率的Piece-rate based on planed wage rate:計(jì)件工資率： </p>

101、<p>　　P = unit product price; P=單位產(chǎn)品價格; </p><p>　　= product planed wage rate; =產(chǎn)品計(jì)劃工資率; </p><p>　　Working-procedure piece-rate based on planed hourly-rate: 基于計(jì)劃時薪率的勞動工序計(jì)件工資率-： </p>