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1、INCENTIVESFORMANAGERSANDEXECUTIVESManagersplayacentralroleininfluencingdivisionalandcorporateprofitability,andmostfirmsthereforeputconsiderablethoughtintohowtorewardthem.Mostmanagersgetshort-termbonusesandlong-termincentivesinadditiontosalary.Forfirmsofferingshort-termincentiveplans,virtu
2、allyall-96%-providethoseincentinesincash.Forthoseofferinglong-termincentiveplans,about48%offerstockoptions,whichareintendedtomotivateandrewardmanagementforlong-termcorporategrowth,prospreity,andshareholdervalue.Formaturecompanies,executives’basesalary,shorttermincentibes,long-termincentiv
3、es,andbenefitsmightbe60%,15%,and10%,respectively.Forgrowthcompanies,thecorrespondingfingureswere40%,45%,25%,and10%.About69%ofcompaniesinonesurveyhadshort-termincentives,althoughnearlyathirdofthosesaidtheydidn’tconsiderthemeffetiveinboosingemployeeperformance.Short-TermIncentives:TheAnnual
4、BonusMostfirmshaveannualbonusplansaimedatmotivatingtheshort-termperformanceofmanangersandexecutives.Short-termbonusescaneasilyresultinplusorminusadjustmentsof25%ormoretototalpay.Therearethreebasicissustoconsiderwhenawardingshort-termincentives;eligibility,fundsize,andindividualawards.Elig
5、ibilitymostfirmsoptforbroadeligibility---theyincludebothtop-andlowerlevelmanages---andmainlydecidewho’seligibleinoneoftwoways.Basedontitle.About54%decideeligibilitybasedonacombinationoffactors,includingjoblevel/title,basesalarylevel,anddiscretionaryconsideration(suchasidentifyingkeyjobsth
6、athaveameasurableimpactonprofitablility).Basesalarylevelalongisthesoledeteminantinlessthan3%ofthecompaniespolled.Thesizeofthebonusisusuallygreaterfortop-levelexecutives.Thus,anexecutiveearning$150,000insalarymaybeableearnanotherupto10%ofhisorherbasesalaryIbonuses.Averagebonusesrangfromalo
7、wof10%toahighof80%ormore.Atypicalcompanymightestabilishaplanwherebyexecutivescouldearn45%ofbasesalary,managers25%,andsupervisorypersonnel12%.FoundSizethefirmmustalsodecidethetotalamountofbonusmoneytomakeavailable---fundsize.Someuseanondeductibleformula.Theyuseastaig
