加拿大酒店管理论文代写-高管薪酬环境分析。在大多数组织中，主管人员和高级管理人员的工资由基本工资、奖金和对长期福利和其他福利的奖励等组成。在最近的时间里，公平的支付和道德等问题与这些形式的员工的支付结构有关。工作评估是为了设置行业内特定组织的员工薪酬而不时进行的(Wade, et.al, 2006)。高管薪酬，即基本工资水平在大多数情况下受薪酬委员会意见的影响(薪酬委员会由某一特定组织的全体或少数董事会成员组成)。它主要是基于对该公司的竞争对手或行业内其他类似公司采用的支付系统进行的调查(见Oyer, 2004)。CEO和组织内其他高管的薪酬应该具有竞争性，并且应该与其他高管的薪酬相匹配。
At any point of time salary of an executive is much higher than that of the general employees of an organization. A recent survey conducted by Mercer states that the median direct compensation in totality of the CEOs in the US was approximately $4,419,300 in the year 2004 which is increasing regularly (Mullaney, 2015).
The variable income of the executives generally depends upon the level of performance and the amount of business they bring into the company. The payment of compensation other than the salary is done to keep them motivated as executives are meant to achieve certain organizational goals, they will contribute towards a company’s strategic decision making process and they will set target for bringing in specific levels of profit and thus they will receive their reward once the goals set by them are achieved on time (Gabaix and Landier, 2008).
According to Maslow’s Hierarchy of needs when an individual’s basic needs are fulfilled they move up through the pyramid and thus the needs at the lower level don’t motivate them further. So, also the case of the CEOs they are competent enough to fulfil their basic needs so just a salary don’t motivate them to show their performance better it the extra benefits that they extract from the companies actually push them to work for the betterment of the organization in the market in terms of better profit earnings (Demsetz and Lehn, 1985). The variable pay may include bonus which are paid once short term goals of the company are fulfilled. The executives might also get long term incentives in the form of company’s shares or stock options. It has been studied that the CEOs of different corporations in America earn approximately $1.14 million in the form of bonus which is 141 % higher than their annual base salary (Gelina and Baillargeon, 2013). To put into words the executive bonuses are much more than their annual salaries. It has been observed that executives having stock options perform better and see that the shares of the company earn better returns in the stock market (Bertrand and Mullainathan, 2001).
Today that is why horizontal benchmarking has became a trend in deciding executive salary within an industry. It involves comparison of the job roles of the executives and their pay with the pay and job roles of individuals in a similar post in other peer organizations in order to understand the competitiveness of the market in terms of salary mix, salary levels and also the other governance factors related to compensation such as ownerships of company’s shares, termination of job and alteration in management provisions.
Businesses of same types help to obtain a better assessment of the different scopes and job role complexity of the executives. It helps the human resource department and the management to design a pay program for the executives with same kinds of challenges and difficulties.
Groups who compare themselves typically take into accounts which are the companies they are going to consider while they recruit and also those to whom they might have the chance to lose their talents. When there is a huge difference in size with the subject company and its competitor for search of talents, that particular competitor is taken into consideration and tracked in details for their own interest. Normally the subject companies consider their comparators as those firms which function within the same jurisdictions as that of the subject companies. This is how Canadian banks decide the pay packages for their executives (DiPrete, et. al., 2010).
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