Systemowe aspekty reformy płac w przedsiębiorstwie

Abstract

The subject-matter of the article is the analysis and evaluation of implementation of the pay reform in an enterprise. The author focuses his attention oh the key problem for the reform, namely the influence of the economic efficiency of an enterprise on the size of income funds and the level of the employees remuneration. Presenting and analysing the above problem, the author reconstructs and confronts the assumptions of the reform with the praxis of its implementation. In particular, the considerations include a critical review of theoretical conceptions set forth in the period of discussions on the assumptions of the reform, projections of changes contained in „The Directions of the Economic Reform" and actual and implemented changes. Pointing to a limited scope of those changes and to their serious shortcomings as to motivation and efficiency, the author justifies the need and directions of a further radical reform of remunerations. In the first place, stressing an integral character of system solutions, the author declares for the necessity of strengthening the role of profit (and especially net profit) as a rational and motivatively efficient basis of regulating the size and distribution of income funds.