M&Aなどの組織再編時に、二社以上の退職給付制度を統合する人事マネジメント手法。
退職給付制度の統合時には、「支給水準」「支給カーブ（勤続年数や役職などに応じて、退職金の金額がどのように変化していくか）」「積立方法（確定給付、確定拠出、共済年金などの種類がある）」の3つの要素をすべて統合する必要があるが、法律や年金数理計算などが関係するために高度な技術が求められる。
- キーワードで探す
「&」などの記号を含むキーワードで検索した際に検索結果が正しく表示されない場合があります。
その場合は記号に続いて半角スペースを挿入して検索し直してください。
当社のウェブサイトは、お客様の利便性や品質維持の向上を目的にクッキーを使用しております。当ウェブサイトをご利用された場合、クッキーの利用に同意されたものとみなされます。詳しくはプライバシーポリシーまたはクッキーポリシーをご覧ください。同意する
Manage consent
Privacy Overview
This website uses cookies to improve your experience while you navigate through the website. Out of these, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. We also use third-party cookies that help us analyze and understand how you use this website. These cookies will be stored in your browser only with your consent. You also have the option to opt-out of these cookies. But opting out of some of these cookies may affect your browsing experience.
Necessary cookies are absolutely essential for the website to function properly. These cookies ensure basic functionalities and security features of the website, anonymously.
Functional cookies help to perform certain functionalities like sharing the content of the website on social media platforms, collect feedbacks, and other third-party features.
Performance cookies are used to understand and analyze the key performance indexes of the website which helps in delivering a better user experience for the visitors.
Analytical cookies are used to understand how visitors interact with the website. These cookies help provide information on metrics the number of visitors, bounce rate, traffic source, etc.
Advertisement cookies are used to provide visitors with relevant ads and marketing campaigns. These cookies track visitors across websites and collect information to provide customized ads.
Other uncategorized cookies are those that are being analyzed and have not been classified into a category as yet.