• 全国热线:400-600-8011
ACCA知识点:个人奖励计划
  • 2015年07月30日
  • 09:25
  • 作者:高顿财经
  • 来源:高顿财经
  • 阅读:(52)
摘要:【高顿ACCA小编】2015年 ACCA 考试即将开始,我们将第一时间公布考试相关内容,请各位考生密切关注高顿ACCA,预祝大家顺利通过ACCA考试。今天为大家带来的...
   【高顿ACCA小编】2015年ACCA考试即将开始,我们将第一时间公布考试相关内容,请各位考生密切关注高顿ACCA,预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA知识点:个人奖励计划

  Individual Bonus Schemes
 
  ★Concept:
 
  An individual bonus scheme is a remuneration scheme whereby individual employees qualify for a bonus on top of their basic wage,with each person's bonus being calculated separately.
 
  ★Tips:
 
  1The bonus is unique to the individual.It is not a share of a group bonus.
 
  2The individual can earn a bonus by working at an above-target standard of efficiency.
 
  3The individual earns a bigger bonus the greater his efficiency,although the bonus scheme might incorporate quality safeguads,to prevent individuals from sacrificing qualify standards for the sake of speed and more pay.
 
  4To be successful,however,an individual bonus scheme must take account of the following factors.
 
  4.1Each individual should be rewarded for the work done by that individual.This means that each person's output and time must be measured separately.Each person must therefore work without the assistance of anyone else.
 
  4.2Work should be fairly routine,so that standard times can be set for jobs.
 
  4.3The bonus should be paid soon after the work is done.to provide the provide the individual with the incentive to try harder.
 
  ★Sample:
 
  【Single selection】Which scheme is depended on individual employee's performance?(  )
 
  A.Individual bonus schemes
 
  B.Group bonus schemes
 
  C.Profit-sharing schemes
 
  D.Incentive schemes
 
  Answer:A

      本文由高顿ACCA编辑整理,转载请注明出处
版权声明:

1、凡本网站注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”,的所有作品,均为本网站合法拥有版权的作品,未经本网站授权,任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。

2、经本网站合法授权的,应在授权范围内使用,且使用时必须注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”,并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者,本网站将依法追究其法律责任。

3、本网站的部分资料转载自互联网,均尽力标明作者和出处。本网站转载的目的在于传递更多信息,并不意味着赞同其观点或证实其描述,本网站不对其真实性负责。

4、如您认为本网站刊载作品涉及版权等问题,请与本网站联系(邮箱fawu@gaodun.com,电话:021-31587497),本网站核实确认后会尽快予以处理。

急速通关计划 ACCA全球私播课 大学生雇主直通车计划 周末面授班 寒暑假冲刺班 其他课程
相关推荐
报考指南
2020年ACCA备考机经
价值1288元 考试必备资料
免费领取 高顿ACCA研究院独家出品
领取ACCA资料包