As is known to all, the organization and management of wages and salaries are very complicated. Generally speaking, the Account Department is【C1】 1for calculations of pay, while the Personnel Department is interested in discussions with the employees about pay. If a firm wants to【C2】 2a new wage and salary structure, it is essential that the firm should decide on a【C3】 3of job evaluation and ways of measuring the performance of its employees. In order to be【C4】 4, 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 those requirements is given a value, generally in "points" , which are【C5】 5together 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【C6】 6to solve problems. Because of the difficulty in measuring management work, however, job grades for managers are often decided without【C7】 7to an evaluation system based on points. In attempting to design a pay system, the Personnel Department should【C8】 8the value of each job with those in the job market.【C9】 9, that payment for a job should vary with any distinctions in the way that job is performed. Where it is simple to measure the work done, as in the work done with the hands, monetary encouragement schemes are often chosen, for【C10】 10workers, where measurement is difficult, methods of additional payments are employed. A)useful I)reference B)ability J)responsible C)compare K)combined D)Basically L)Necessarily E)courage M)find F)adopt N)indirect G)successful O)method H)added 【C1】