导读：
As is known to all, the organization and management of wages and salaries are very complex. Generally speaking, the Accounts Department is B)responsible for calculations of pay, while the Personnel Department is interested in discussions with the employees about pay.

If a firm wants to O)adopt a new wage and salary structure, it is essential that the firm should decide on a H)method of job evaluation and ways of measuring the performance of its employees. In order to be I)successful, that new pay structure will need agreement between Trade Unions and employers. In job evaluation, all of the requirements of each job are defined in a detailed job description. Each of thsoe requirements is given a value, usually in "points", which are D)added together to give a total value for the job. For middle and higher management, a special method is used to evaluate managers on their knowledge of the job, their responsibility, and their M)ability to solve problems. Because of the difficulty in measuring management work, however, job grades for managers are often decided without F)reference to an evaluation system based on points.

In attempting to design a pay system, the Personnel Department should A)compare the value of each job with these in the job market.(these = the valuse) K)Necessarily, payment for a job should vary with any differences in the way that the job is persprmed. Where it is simple to measure the work done, as in the works done with hands, monetary encouragement schemes are often chosen, for G)indirect workers, where measurement is difficult, methods of additional payments are employed.(本句为复合句。两个where引导地点状语从句。)

全文翻译：
众所周知，工资和薪水的组织和管理是很复杂的。一般来说，会计部门负责计算报酬，而人事部门则与雇员商议有关报酬的问题。

公司如想采用新的工资和薪水制度，必不可少的就是决定工作评估和衡量雇员表现的方法。为了成功地执行新的报酬制度，工会和雇主之间必须达成一致。

在工作评估方面，每种工作的全部要求都得有详细的描述。每个要求给一个价值，通常是“分值”，加在一起就是这项工作的总得分。对中层和高层人员，采用特殊方法来评价他们对于该工作的了解程度、负责程度和处理问题的能力。然而，因为管理工作很难测量，经理的工作得分无需参照基于分值的评估系统决定。

为了设计报酬制度，人事部门可将每种工作的价值与工作市场上的相比较。报酬随工作表现各方面的不同而有所改变是必须的。对于易于测量的工作（如手工工作），经常选用现金奖励制度；而对其工作难于测量的间接工作人员，就得采用额外报酬的方法。