【作者】 黄丹； 艾丽； 赖学欣；

【Author】 Dan Huang, Aigul Choroeva, Xuexin Lai College of Business Administration,South China University of Technology,Guangzhou,China

【机构】 华南理工大学工商管理学院；

【摘要】 本文应用财务成本管理理论研究跨国商业银行薪酬集中管理,分析薪酬集中管理的成本结构、组织架构与管理绩效的关系,建立一个多层次的、平衡的、有效率的跨国商业银行薪酬集中管理模式。同时,从薪酬集中管理信息管理将引起的现金工资、福利、综合管理费用等管理成本结构的变化入手,论证跨国商业银行薪酬集中管理绩效模式对于降低各方面成本的理论价值和实践意义。更多还原

【Abstract】 This paper will use the financial cost management theory to study pay centralized management in transnational commercial banks. We try to analyze the relationship between cost structure, organization structure and management performance to establish a model of centralized payroll management which is multi-level, balanced and efficient. Besides, we study the changes of cost structure such as wages, benefits and other administrative cost about payroll management caused by the information system. Based on above analyze, we will demonstrate that the new model can play an active role in reducing different types of cost.更多还原