Wal-Mart Stores Inc. is pushing to create a cheaper, more flexible work force by capping wages, using more part-time workers and scheduling more staff on nights and weekends, The New York Times reported on Monday.

Wal-Mart executives say they embraced the new policies for a large number of their 1.3 million workers to better serve customers, the newspaper said.

But some Wal-Mart workers say the changes are further reducing their modest incomes and putting a strain on personal lives, the newspaper reported.

Investment analysts and store managers say Wal-Mart executives have told them the company wants to transform its work force to 40 percent part-time from 20 percent, the Times reported.

Wal-Mart denies it has a goal of 40 percent part-time workers, although company officials said part-timers now comprise 25 percent to 30 percent of its workers, up from 20 percent last October, according to the newspaper.

Wal-Mart spokeswoman Sarah Clark told Reuters the company had no specific target for part-timers as a percentage of its work force.

Clark added that it is important that Wal-Mart staff are working at times when customers want to shop.