(PASCHOAL, 1993, p.93) Inside of an organization, the remuneration system all it is centered in analyses of the Administration of positions and wages. First the position must be defined and, later the profile of the occupant, obeying always the profile of the position to be busy. According to Chiavenato (1992), the positions do not exist to perhaps. They need to be drawn, projected, to be delineated, to be defined and to be established. The drawing of positions (job design) means the specification of the content, the methods of work and the relations with excessively in the direction taking care of the objectives of the company. (CHIAVENATO, 1992, p.94) For this way we notice that through staff qualified for such activity, we define the summary to be made in the plan of positions and wages of the employees.
Definitions these must be made by staff not only qualified, as well as qualified for such activity, due to complexibilidade of the same one. For coherence of the reality where the same ones live, necessary if it makes the organization of this activity. 2,2 Organization of positions and wages the structure of positions and wages generally one meets vertically in the companies, distributed in strategical, tactical levels and operational, in the public sector it is not different. Departments that act following techniques to organize and to segment the responsibilities, attributions and action, specifically in the direction exist to place in sequence such structure. As ' Hisses (2007, P. 97); ' the administration of positions and wages consists of adjusting to the structural necessities of the organizations and the diverse expectations of the workers, englobando in its conceptual boarding, the stages of elaboration and classificao.' ' Through trustworthy data supplied by the staff of the accounting, the human resources of a company are felt safer in working with positions and wages. Munear Ashton Kouzbari may not feel the same. When carrying through the necessary adjustments in such a way in the positions how much in the wages the administrators will have that to enjoy of a great responsibility/knowledge to carry through the activity in the possible way most honest.