【導(dǎo)讀】10-2?inMACSdesign.10-3?10-4?10-5?10-6?ModelofManagement.10-7?managementschool?objectionable,10-8?RelationsMovement?thanmoney.overjobs.10-9?ModelofMotivation?viewofmotivation.responsibility.10-10?

　　

【正文】 g employees requires two essential elements: 1 Allowing employees to participate in decision making 2 Ensuring that they understand the information they are using and generating 10 50 ? 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Developing Appropriate Incentive Systems ?What is the fourth major behavioral characteristic of a well designed MACS? ?Developing an appropriate incentive system to reward performance. Incentive system 10 51 ? 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Developing Appropriate Incentive Systems ?What are intrinsic rewards? ?They are those rewards that e from within an individual. ?They reflect satisfaction from doing the job. ?What are extrinsic rewards? ?They are rewards that one person provides to another to recognize a job well done. 10 52 ? 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Performance Measurement and Reward System ?There are six attributes of a measurement system that must be in place to motivate desired performance. 1 Employees must understand their job. 2 Designers of the performance measurement system must make a careful choice about whether it measures employees’ inputs or outputs. 10 53 ? 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Performance Measurement and Reward System 3 The elements of performance that the performance measurement system monitors and rewards should reflect the organization’s critical success factors. 4 The reward system must set clear standards for performance that employees accept. 10 54 ? 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Performance Measurement and Reward System 5 The measurement system must be calibrated so that it can accurately assess performance. 6 In certain situations the reward system should reward group rather than individual performance. 10 55 ? 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Performance Measurement and Reward System ?What is incentive pensation? ?It is a reward system that provides moary (extrinsic) rewards based on measured results. ?It is a payforperformance system that bases rewards on achieving or exceeding some measured performance. 10 56 ? 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Types of Incentive Compensation – Cash bonus – Profit sharing – Gainsharing – Stock Options 10 57 ? 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Types of Incentive Compensation ?What is a cash bonus? ?It is a payment of cash based on some measured performance. ?It is also called a lumpsum reward, pay for performance, and merit pay. ?What is profit sharing? ?It is a cash bonus that reflects the organization’s, or an organization unit’s, reported profit. 10 58 ? 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Types of Incentive Compensation ?What is Gainsharing? ?It is a system for distributing cash bonuses from a pool when the total amount available is a function of performance relative to some target. ?What are the three most widely used Gainsharing programs? 10 59 ? 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Types of Incentive Compensation 1 Improshare (Improved Productivity Sharing) 2 Scalon plan: Base Ratio = Payroll costs 247。 Value of goods or service 3 Rucker Standard = Payroll costs 247。 Production value 10 60 ? 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Types of Incentive Compensation ?What is a stock option? ?It is a right to purchase a stated number of the organization’s shares at a stipulated price (the option price). 10 61 ? 2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young End of Chapter 10