The Entertainment Products Manufacturing Salaries A Case Study of Johnson Health Tech Company Chien-Chou ChenAssociate ProfessorDepartment of International Business ,Ling Tung Universityhou5mail.ltu.edu.twAbstractThe purpose of this study was to investigate the pay system within the organization and the compensation strategy for organizational performance, using the spindle Thinking correlation to view the salary and job performance is the existence of a relationship. Five Forces Analysis use of human resources, SWOT analysis and depth interview methods, summarized conclusions. The seven conclusions:(1)good theoretical system of dolphins, can enhance job performance.(2)The theory of system enables enterprises to use dolphins get the best interest of organizational performance.(3)employee performance and job performance will vary due to salary level.(4)pay dividend policy was a positive correlation with organizational performance.(5)education level may determine the amount of salary, thus effectively retain and attract talent.(6)staff performance will vary because of the work environment.(7)the development of compensation strategy needs due to staff changes.Keywords：Human Resources, Staff Salaries, Multinational Corporations.IntroductionIn human resources management system, the pay structure is a very important part, because it directly affect the business and working relationships among employees, and pay the driving force can effectively motivate employees so that employees are more challenging attitude, to achieve the companys strategic human resource planning and career goals (Zheng.,2002). Many companies underestimated the complexity of international operations, and some studies finding that: the internationalization of business failure may be the main reason of poor management or poor management of human resources, human resources management which can be learned of the business in terms of how important (Young Political Science, 2005). With the evolution trend of the times, the new employment relationship has gradually changed, the company employs, pay attention to the treatment will be able to attract reasonable talent, but the competition faced by enterprises today, not only in goods or services market, the other face in the labor market to raise before, leaving only the competition, the pressure is not lower than the former, then the new equality, partnership gradually replace the former employment relationship, and many companies realize that, man has become the most important assets. Promote and maintain good labor relations is very important, in order to provide better employee benefits to attract talented people to enter and retain qualified personnel, many companies are betting a lot of money in this regard. Therefore, the employee benefits satisfaction and harmonious relations between employers and employees on employee productivity and enhance the competitiveness of enterprises, have a great impact (Ming,2007).To businesses, want to pay the expenses system can yield benefits, compensation and benefits to the enterprise can have positive effects on organizational performance in the depressed economic environment, enterprises should pay how to rethink the system of management. Also, how sustained high growth and profitability, even through organizational change to implement business strategies, and all head of human resources executives to pay attention to the issues (Clement Hill, 2004). Therefore, enterprises pay system to the future by attracting, hiring, retaining office, motivating employees to improve employee performance, and then improve organizational performance; the other hand, if by compensation system to control the business of the artificial cost, is an enterprise must face the issue. And how to pay system design through the creation of Labors future win-win situation, it is more urgent human resource management efforts of the target.Literature reviewPay implicationsThe purpose of the work each person is to get the reward, while employers pay employees in exchange for contributions to the work and dedication to the treatment given to the employees want, and more incentive to induce employees and an important tool for employee motivation. The so-called pay is compensation paid for salaries of employees, organizations use employee compensation system to affect behavior, and achieve organizational goals (Armstrong & Murlis,1994). Robbins (2001) to pay compensation is divided into two kinds of internal and external compensation. Internal Salary: refers to the personal satisfaction gained in the work; external Salary: is the organization to give employees a tangible reward, the nature of salary can be divided into direct and indirect wages and salaries of non-financial categories, rather than financial remuneration: For example, the improvement of working conditions, hours of work adjustment and sense of achievement and promotion prospects. Bergm