As is known to all, the organization and management of wages and salaries are very complex. Generally speaking, the Accounts Department is __1__ for calculations of pay, while the Personnel Department is interested in discussions with the employees about pay. 
　　If a firm wants to __2__ a new wage and salary structure, it is essential that the firm should decide on a __3__ of job evaluation and ways of measuring the performance of its employees. In order to be __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 thsoe requirements is given a value, usually in "points", which are __5__ 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 __6__ to solve problems. Because of the difficulty in measuring management work, however, job grades for managers are often decided without __7__ to an evaluation system based on points. 
　　In attempting to design a pay system, the Personnel Department should __8__ the value of each job with these in the job market. __9__, payment for a job should vary with any differences in the way that the job is performed. Where it is simple to measure the work done, as in the works done with hands, monetary encouragement schemes are often chosen, for __10__ workers, where measurement is difficult, methods of additional payments are employed. 

A. compare　　    
B. responsible　　 
C. useful　　     
D. added　　    
E. find

F. reference　　    
G. indirect　　    
H. method　　    
I. successful　   
J. combined　　

K. Necessarily　　  
L. capacity　　    
M. ability　    　
N. Basically　　 
O. adopt