随着国内乳制品产业的产能调整与市场需求的逐渐复苏，乳制品行业的竞争 也越发激烈。提高企业产能，扩大市场需求量，形成规模经济，是目前众多乳制 品企业的发展方向，其中扩大乳制品的市场需求最为关键，而企业中扩大乳制品 的市场需求，创造乳制品市场业绩的人员是企业的销售人员。在保证销售人员工 作积极性的前提下，准确、合理、及时的评估销售人员的工作业绩不仅关系到员 工个人利益，同时也关系到企业战略目标的实现。 评估销售人员工作业绩的主要内容包括绩效考核和薪酬体系两个方面。绩效 考核是通过设置业绩目标，将员工收入与企业业绩相联接来达成企业战略目标， 同时，绩效考核要与薪酬体系紧密相连，只有在完善的、合理的薪酬体系支持下， 绩效考核才能真正得到落实，战略目标也才能真正实现。 基于上述理论分析，本文以 M 公司销售管理岗位作为研究对象，首先介绍了 M 公司销售系统的管理现状及该系统存在的若干问题。之后，以战略薪酬为设计 原则，通过合理评估各职级岗位相对价值大小，开展薪酬调查等方法，得出了具 有竞争性的战略薪酬体系，为企业绩效考核提供有力支撑。接下来，通过引入平 衡计分卡四个维度的设计理念和方法，设计出一套更具综合性、全面性和可操作 性的绩效考核方案。最后，在上述理论与案例相结合分析的基础上，针对 M 公司 提出了该方案实施过程中应注意的问题，为其他相关乳制品公司在制定销售管理 岗位绩效考核方案提供可资借鉴的参考。 关键词，战略薪酬；绩效考核；岗位评估；平衡记分卡ABSTRACT As the recovery of capacity adjustment and market demand in domestic dairy industry, the competition of dairy industry is becoming more competitive.The directions for the development of most dairy companies are to improve enterprise productivity, expand the market demand and form scale economy, in which the most critical aspect is to expand the market demand. The salesman is the creator of the market performance and the demand. On the premise of the sales staff's work enthusiasm, how to estimate work performance accurately, reasonable and timely is not only related to personal interests, but also to the enterprise strategic target realization. The main content of the evaluation of the sales target includes performance appraisal and compensation system. Performance appraisal achieves the enterprise strategic objectives by the connections of the staff income and business performance. Meanwhile the performance appraisal and compensation system are closely connected to each other. Performance appraisal and strategic target can only achieve with the support of the reasonable and perfect compensation system. On the basis of above theoretical analysis, this paper chooses the sales management positions of M company as the research object. By introducing the sales system management status of M company, it highlights the existing problems of the sales system. The competitive strategic compensation standards are obtained through the strategic compensation as the design principles, the reasonable assessment of every rank position and relative values and the compensation survey. Then the introduction of Balanced Scorecard Four Dimensions of design concept is introduced to make the performance appraisal become more integrated and comprehensive. Finally, problems are proposed during the implementation of the plan and suggestions are provided to the other dairy industry during the design of the sales management performance appraisal system on the basis of the previous conditions. KEY WORDS ， Strategic Compensation；Performance Appraisal；Position evaluation；The Balanced Scorecardi 目 录 第一章 绪论.........................................................1 1.1 研究背景和研究意义............................................................................1 1.1.1 研究背景.....................................................................................1 1.1.2 研究意义.....................................................................................1 1.1.3 研究目的.....................................................................................2 1.2 研究框架与研究方法............................................................................2 1.2.1 研究对象.....................................................................................2 1.2.2 研究框架.....................................................................................3 1.2.3 研究内容.....................................................................................4 1.2.4 研究方法.....................................................................................4 第二章 薪酬与绩效考核理论基础.......................................6 2.1 薪酬理论...............................................................................................6 2.1.1 薪酬定义.....................................................................................6 2.1.2 薪酬的公平性.............................................................................6 2.1.3 战略薪酬.....................................................................................7 2.2 海氏三维评估理论................................................................................7 2.2.1 海氏测评法.................................................................................7 2.2.2 评价要素.....................................................................................7 2.3 绩效考核理论.......................................................................................8 2.3.1 绩效考核定义.............................................................................8 2.3.2 平衡记分卡理论.........................................................................9 第三章 M 公司销售管理岗位薪酬考核现状分析 ..........................10 3.1 M 公司简介..........................................................................................10 3.2 销售系统架构分析..............................................................................10 3.2.1 销售系统现状...........................................................................10 3.2.2 销售系统存在的主要问题........................................................ 11 3.3 薪酬考核现状分析.............................................................................. 11 3.3.1 薪酬考核状况........................................................................... 11ii 3.3.2 绩效考核存在的主要问题........................................................12 第四章 M 公司销售管理岗位战略薪酬设计 ..............................13 4.1 战略分析.............................................................................................13 4.1.1 公司战略分析...........................................................................13 4.1.2 销售系统战略...........................................................................13 4.1.3 销售系统薪酬战略 ...................................................................14 4.2 销售系统组织结构..............................................................................14 4.2.1 调整思路...................................................................................14 4.2.2 机构设置...................................................................................14 4.3 岗位评价.............................................................................................16 4.3.1 评价要素...................................................................................16 4.3.2 基准岗位...................................................................................17 4.3.3 评价小组...................................................................................18 4.3.4 打分结果...................................................................................18 4.3.5 结果分析...................................................................................20 4.4 薪酬调查.............................................................................................25 4.5 薪酬中点值.........................................................................................26 4.6 薪酬带宽.............................................................................................26 4.7 薪酬标准.............................................................................................27 4.7.1 省区经理薪酬标准 ...................................................................27 4.7.2 区域经理薪酬标准 ...................................................................27 4.7.3 业务经理薪酬标准 ...................................................................28 4.8 薪酬结构.............................................................................................30 4.8.1 三个层次市场薪酬结构指导原则 ............................................30 4.8.2 评分小组...................................................................................31 4.8.3 打分结果...................................................................................31 4.9 杠杆调节.............................................................................................32 4.10 薪酬预算...........................................................................................33 第五章 M 公司销售管理岗位绩效考核方案设计 ..........................34 5.1 设计思路.............................................................................................34 5.2 维度设计.............................................................................................34 5.3 考核周期的选择 .................................................................................35iii 5.4 考核指标的确定 .................................................................................37 5.5 指标权重分配.....................................................................................38 5.5.1 一级市场指标权重 ...................................................................38 5.5.2 二级市场指标权重 ...................................................................39 5.5.3 三级市场指标权重 ...................................................................40 5.6 省区经理职等考核设计......................................................................41 5.6.1 考核工资结构分配 ...................................................................42 5.6.2 一级市场考核表.......................................................................42 5.6.3 二级、三级市场考核表............................................................44 5.7 区域经理考核.....................................................................................45 5.7.1 考核模式...................................................................................45 5.7.2 一级市场考核表.......................................................................46 5.7.3 二级、三级市场考核表............................................................47 5.8 业务经理考核.....................................................................................47 5.8.1 提成制的优点...........................................................................47 5.8.2 考核周期...................................................................................47 5.8.3 资格准入...................................................................................48 5.8.4 考核办法...................................................................................48 5.8.5 月度考核工资的计算................................................................49 5.8.6 季度考核工资的计算................................................................49 第六章 实施过程中应注意的问题......................................51 6.1 方案的讲解.........................................................................................51 6.2 考核指标的计算 .................................................................................51 6.3 绩效面谈.............................................................................................52 6.4 方案的调整.........................................................................................52