Les régimes de rémunération variable : comment les choisir et les gérer? (notice n° 1044478)
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| fixed length control field | 04750cam a2200385 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125180532.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Cloutier, Julie |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Les régimes de rémunération variable : comment les choisir et les gérer? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2010.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 2 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméLa rémunération variable ou incitative consiste à verser des sommes d’argent en sus du salaire de base que touchent les employés en fonction de leur rendement, de celui de leur équipe de travail, de leur unité, de leur division ou de l’entreprise. Pour obtenir cette rémunération, il faut la mériter. En définitive, la rémunération variable est peu risquée pour les entreprises, elle leur permet d’accroître leur productivité et de mieux contrôler leurs coûts de la main-d’œuvre. Pour ces raisons, elle figure parmi les pratiques de gestion des ressources humaines à valeur ajoutée. Cet article présente d’abord les taux d’admissibilité des employés canadiens à quatre régimes de rémunération variable : les régimes individuels (rémunération à la pièce, rémunération à la commission et primes de rendement), le régime de primes collectives, le régime de partage des bénéfices et le régime d’actionnariat, et ce, en fonction de la catégorie professionnelle ainsi que de la taille et du secteur d’activité de l’entreprise. Nous exposons ensuite les critères permettant de faire un choix parmi les différents régimes, leurs avantages et leurs inconvénients de même que leurs conditions de succès. Fonctions : GRH, management, économie |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Selecting and Managing Variable Compensation Plans Variable pay, also known as incentive pay, consists in paying employees amounts over and above their regular salary based on their performance or on the performance of their work team, their unit, their division or the company. To obtain this compensation, employees must earn it. In the final analysis, there is little risk associated with variable pay for companies. Indeed, to the extent that it allows them to improve their productivity and better control their labour costs, it is considered one of the value-added practices of human resources management. This article first presents the eligibility rates of Canadian employees for four variable compensation plans based on professional category as well as company size and area of activity: individual plans (piecework, commission earnings and performance bonuses); group incentive pay plans; profit-sharing plans; and stock ownership plans. We then look at the various criteria to consider when choosing among the different plans, along with their advantages and disadvantages and their conditions of success. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | ResumenLa remuneración variable o incitativa consiste en pagar montos de dinero por encima del salario de base a los empleados según su rendimiento, el de su equipo de trabajo, de su unidad, su división o de la empresa. Para obtener esta remuneración, uno se la tiene que merecer. En definitiva, la remuneración variable representa muy poco riesgo para las empresas, les permite aumentar la productividad y tener mejor control sobre el costo de su mano de obra. Por estas razones ésta se considera una práctica de gestión de recursos humanos con valor añadido. En este artículo se presentan primero las tasas de admisibilidad de los empleados canadienses a cuatro sistemas a remuneración variable: los sistemas individuales (remuneración a destajo, remuneración por comisión y bonificaciones), el sistema de primas colectivas, el sistema de repartición de los beneficios y el sistema de participación en el capital, según la categoría profesional y el tamaño del sector de actividad de la empresa. Exponemos luego los criterios permitiendo escoger entre los diferentes sistemas, sus ventajas y desventajas así como las condiciones necesarias para su éxito. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | rémunération incitative |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | boni |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | prime |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | rémunération basée sur le rendement |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | rémunération basée sur la performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | rémunération variable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | bonus |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | variable compensation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gain sharing |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | profit sharing |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance-based pay |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | premium |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | employee stock ownership |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | incentive pay |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | participation in company ownership |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Morin, Denis |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Renaud, Stéphane |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Gestion | 35 | 1 | 2010-03-01 | p. 31-44 | 0701-0028 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-gestion-2010-1-page-31?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-gestion-2010-1-page-31?lang=fr&redirect-ssocas=7080</a> |
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