성과주의 보상제도의 문제점과 개선방안 연구 = The Problems and Improvements in Performance-based Compensation System

다국어 초록 (Multilingual Abstract)

After financial crisis of the 1997, Korean firms were forced to adopt American performance-based system from a seniority-based system. In this paper, I reviewed the actual conditions, effects, problems of performance-based compensation system(PCS) known as annual pay system(so called Yun Bong Je) and gainsharing, and suggested some ways for improvement. I found some positive effects of link between PCS and financial performance, productivity, and performance-oriented work attitudes of employees. But, PCS has some problems like short-term financial focus, labor cost cutting, excessive individual competition and weakening of teamwork, distrust in evaluation system moral hazard in accounting etc. Finally some ways for improvement in performance-based compensation system were suggested as follows. First, it needs to relieve the wage differentials between employees, and to develop appraisal system combining with individual and group performance-based pay in perspective of labor(wage) flexibility. Second, it`s necessary to develop compensation strategy in accordance with contexts and strategic purposes in perspective of Strategic Human Resource Management(SHRM). Third, it needs to develop long-term performance indices and compensation plans; investment perspective of CEO for human resource and pay; non-financial incentives; diverse and fair evaluation methods including qualitative index in perspective of managerial thinking. Fourth, in the era of team system and knowledge management, it should be considered groupcentered gainsharing, teamwork, creativity and information sharing for communication and also it needs to design complementary devices to prevent accounting scandal of CEO and employees in perspective of ethical management.

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