Leistungsbeurteilung Und Vergütungssysteme Essay

6462 words - 26 pages

Hochschule für Wirtschaft und Recht BerlinPersonal & Organisation, Andreas Nachreiner, 1. Semester"Instrumente zur Leistungsbeurteilung und Vergütung von Mitarbeitern und Führungskräften mit deren Verbreitung, Akzeptanz und Nutzen."Tobias Schröder; 1. Semester Wirtschaftsrecht (LL.B.)Johannes Darrmann; 1. Semester Wirtschaftsrecht (LL.B.)InhaltsverzeichnisEinleitungVergütungssystemeKriterienEntgeltformenAkkordlohnZeitlohnPrämienlohnAnwendungsbereicheVariable VergütungAuswirkungen auf die Unternehmen und MitarbeiterFührungskräftevergütungLeistungsbeurteilungEinleitungKriterienVerfahrenFreie ...view middle of the document...

Zunächst sollte man die "Vergütung" definieren:Die Vergütung beschreibt das komplette Arbeitseinkommen aus einer beruflichen Tätigkeit. Die berufliche Tätigkeit wird einem Arbeitsvertrag rechtlich umrahmt, in welcher auch die Vergütung verankert ist.Nach §612 I. BGB, ist der Arbeitgeber zu einer Vergütung verpflichtet. In welcher Höhe, Gestalt oder Art ist dabei nicht festgelegt. Dies müssen die beiden Vertragsparteien selber festlegen. In der wirtschaftlichen Praxis wird dies häufig über kollektive Regelungen gemacht, welche Arbeitgeberverbände und Gewerkschaften für die jeweilige Branche oder das Unternehmen vereinbaren. Die verhandelten Ergebnisse werden dann in Tarifverträgen festgehalten. Es gibt aber auch viele Wirtschaftszweige, in denen es keine Tarifverhandlungen gibt, so muss nur eine "taxmäßige Vergütung" laut §612 II.BGB gezahlt werden. Dies bedeutet, dass sich die Höhe aus markt- und/oder tätigkeitsbezogen Merkmalen ableitet. Zusätzlich sollte sie "angemessen" sein, dies ist allerdings schwer bis gar nicht festzustellen. Denn aus welcher Sicht sollte sie angemessen sein, aus Mitarbeiter- oder Unternehmenssicht?! Beide würden bei der Frage schon sehr weit auseinander driften. Allerdings gibt es Kriterien, die über die Bestimmung von Vergütungshöhe genutzt werden. Für die richtige Wahl der Vergütungssysteme sollten Firmen versuchen Einfachheit, Genauigkeit, allgemeine Gültigkeit und Administrierbarkeit zu verbinden.2.1. Kriterien zur VergütungsgestaltungEgal wie nun die Höhe festgelegt wird, stellt sich für Mitarbeiter sowie für das Unternehmen, eine entscheidende Frage:Was ist eine absolut gerechte Vergütung und wie setzt sie sich zusammen?Für Mitarbeiter sehr interessant, denn sie wollen sich fair behandelt und vergütet fühlen. Ihr eigener Anteil am Unternehmensertrag soll gewürdigt werden. Nur das stellt sich schon die nächste Frage, ob man einzeln nach seiner Leistung oder im Kollektiv gleich vergütet werden sollte. Jeder Mitarbeiter sieht das anders und fühlt sich damit gleich gut oder gleich schlecht vergütet. Für die Betriebe auch eine Herausforderung bei der Definition und Gestaltung der Vergütung. Vor allem aber einen Spagat zwischen der Anreizwirkung für Mitarbeiter und der Wirtschaftlichkeit. Denn die Personalkosten, gerade die Vergütung, spielen eine zentrale Rolle bei den betrieblichen Gesamtkosten und damit auch auf den Ertrag des Unternehmens.Die Entgeltdifferenzierung, ist demnach eine Hauptaufgabe der Vergütungspolitik. Doch wie schon anfangs erwähnt, ist dies mehr als schwierig. Jedoch gibt es vielseitige Möglichkeiten dies zu versuchen.Die erste Möglichkeit ist anforderungsabhängig zu bezahlen, was so viel bedeutet wie "equal pay" also gleicher Lohn für...

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