Many managers are influenced by dangerous [N] myths about pay that lead to (因果關係前面是因後面接果...that子句修飾pay...而且前面用負面屬性的字修飾myth...再加上在因果關係中因果屬性會相同...that子句中也出現負面屬性的字...因此在本文中pay的屬性確定為[N]) counterproductive [N] decisions about how their companies compensate employees. (pay [N] --> [N] 的決定) One such myth (舉例說明) is that labor rates, the rate per hour paid to workers, (兩個逗號間表definition手法...若知道labor rate可略過不讀) are identical (相同) with labor costs, the money spent on labor in relation to the productivity of the labor force. This myth leads to (因果關係前面是因後面是果...因果屬性相同) the assumption that a company can simply lower its labor costs by cutting wages. ( labor rates = wages --> cut wages --> labor costs下降) But (語氣轉折以後為主) labor costs and labor rates are not in fact the same: one company could pay its workers considerably more than another and yet have lower labor costs if that company’s productivity were higher due to the talent of its workforce, (1) the efficiency of its work processes, (2) or other factors. (這邊出現listing現象...表示提高wages並不一定會提高costs) The confusion of costs with rates persists partly because labor rates are a convenient target for managers who want to make an impact on their company’s budgets. (為什麼會有labor rate的迷思原因(1)) Because labor rates are highly visible, managers can easily compare their company’s rates with those of competitors. (為什麼會有labor rate的迷思原因(2)) Furthermore, (承接詞...說明主題相同但細節不同…必讀) labor rates often appear to be a company’s most malleable financial variable (為什麼會有labor rate的迷思原因(3)若讀懂冒號後面的說明可不讀) : cutting wages appears an easier way to control costs than such options as reconfiguring work processes or altering product design.
(承接1st的myth) The myth that labor rates and labor costs are equivalent (=identical) is supported by business journalists, who frequently confound [N=confuse] the two. For example, (舉例說明為什麼business journalists會搞混) prominent business journals often remark on the “high” cost of German labor, citing as evidence the average amount paid to German workers. The myth is also perpetuated by the compensation-consulting (=pay) industry, which has its own incentives to keep such myths alive. First, (listing動作...解釋為什麼pay-consulting company要把labor wages=costs(1)) although some of these consulting firms have recently broadened their practices beyond the area of compensation (=pay) , their mainstay continues to be advising companies on changing their compensation (=pay) practices. Suggesting that a company’s performance can be improved in some other way than by altering its pay system may be empirically correct but (轉折語氣重點在後) contrary to the consultants’interests. Furthermore, (承接詞...說明主題相同但細節不同...必讀...解釋(2)) changes to the compensation system may appear to be simpler to implement than changes to other aspects of an organization, so managers are more likely to find such advice from consultants palatable. Finally, (listing動作的最後一個解釋(3)) to the extant that changes in compensation create new problems, the consultants will continue to have work solving the problems that result from their advice.
文章結構:從頭到尾僅見到作者的意見....Analysis of Idea (attitude:Negative)