期刊名称：Journal of Human Resource and Sustainability Studies
印刷版ISSN：2328-4862
电子版ISSN：2328-4870
出版年度：2017
卷号：05
期号：02
页码：134-144
DOI：10.4236/jhrss.2017.52013
语种：English
出版社：Scientific Research Publishing
摘要：Payment optimization has been a concern of the corporate and academic. This article discusses the four conditions of the social insurances and the housing fund as a kind of benefit. The goal is to maximize the employee’s benefits. And the cardinal factors of compensation, such as monthly salary and the year-end bonus, are took into account as an entire. This paper takes into account the impact of social insurances and the housing fund on labor cost. It makes labor cost as a constraint to construct the compensation optimization model. And this paper takes the actual data of M company as an example. This paper makes up for the deficiency of social insurances and the housing fund in the field of tax planning. It has instructive points in the controlling of labor cost and incentive.
关键词：Compensation System Optimization;The Social Insurances and the Housing Fund;Labor Cost of Company;Employee Motivation
