Abstract :
This brief article discusses the general problem of selecting systems of payment that are appropriate to the needs of individual firms. The problem is discussed in relation to a research project, now being carried out by the authors, which involves the auditing of selected companies´ wage and salary structures over a 3-year period. The objective of the research project is to assess the degree of effectiveness of wage auditing, job evaluation and other pay structuring techniques in controlling payroll costs and establishing equitable differentials.
