METHOD FOR ABOLISHING RETIREMENT BENEFIT SYSTEM, AND RATIONAL MANAGEMENT METHOD AFTER ABOLISHMENT

摘要

PROBLEM TO BE SOLVED: To solve problems with a conventional retirement benefit system in which in a company having a retirement benefit regulation, employees thereof and the company are largely damaged, or (1) the company accumulates retirement benefit funds that are obligations to the employees, but the employees cannot receive retirement benefit in principle in other than age-limit retirement, with the retirement benefit being calculated based on a low rate in "voluntary termination" before age-limit retirement, and (2) the company is forced to increase operating expenses for compensation of negative net worth in the retirement benefit system by the zero-interest-rate policy.;SOLUTION: The retirement benefit regulation is abolished, and a management method by a new system by employees' participation in management is established. (1) A part of surplus profit of each term is distributed at a fixed rate to the employees. (2) The distribution is regulated by a method of "increasing the individual allocations in proportional to increase in profit". The employees voluntarily make efforts to develop the company. (3) When all the employees continue to work in spite of abolishment of the retirement benefit system, they can receive all of the retirement benefit amount for the past working period with income tax privilege, and thus can have a large economical merit. The company distributes the profit at a regulated rate in each year in which the surplus profit is produced, and adapts a performance-based system as personnel political measures.;COPYRIGHT: (C)2008,JPO&INPIT