[管理學(xué)]ppt_ch13_management_accounting_5e-資料下載頁
2025-01-19 15:45本頁面
【正文】 Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by LangfieldSmith Prepared by Kim LangfieldSmith (cont.) Performancerelated reward systems (cont.) ? Profitsharing plans – Cash bonuses are paid to each employee, based on a specified percentage of the pany’s profit – Does not tie individual effort to individual rewards ? Employee share plans (share option plans) – Provide employees with the right to purchase shares in their pany, at a specified price at some specified future time – Commonly used for senior managers, and sometimes more junior managers and employees – Considered to encourage goal congruence 1329 Copyright ? 2022 McGrawHill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by LangfieldSmith Prepared by Kim LangfieldSmith (cont.) Performancerelated reward systems (cont.) ? Gainsharing – Cash bonuses are distributed to employees when the performance of the pany, or their segment of the pany, exceeds some performance target ? Teambased incentive schemes – Individuals are rewarded based on their work team exceeding certain performance targets – Intended to encourage teamwork and cooperation between employees – Does not tie individual effort to individual rewards 1330 Copyright ? 2022 McGrawHill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by LangfieldSmith Prepared by Kim LangfieldSmith Group versus individual performance ? Consider the following issues – Identification with the group – Equity among employees – Competitiveness between employees – Relating individual effort to reward – Rewarding only good performers ? The timing of incentive payments can be crucial to achieving desired outes – More frequent rewards may help ensure continual motivation 1331 Copyright ? 2022 McGrawHill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by LangfieldSmith Prepared by Kim LangfieldSmith Summary ? Return on investment is often used to evaluate performance of investment centres ? Can encourage managers to focus on achieving high profits through the efficient use of assets, but can also encourage dysfunctional decisions ? These can be reduced through using a range of performance measures that focus on short and long term, using alternative measures of profit and invested capital, and using other financial measures such as residual ine or EVA 1332 Copyright ? 2022 McGrawHill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by LangfieldSmith Prepared by Kim LangfieldSmith (cont.) Summary (cont.) ? Reward systems can be used to encourage goal congruent behaviour ? When designing performancerelated schemes it is important to understand what motivates employees ? Performancerelated reward systems include individual incentives, profitsharing, employee share plans, teambased incentives ? The frequency and timing of payments may impact on effectiveness of the reward system 1333 Copyright ? 2022 McGrawHill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by LangfieldSmith Prepared by Kim LangfieldSmith
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