성과배분제의 도입실태와 개선방안에 관한 연구

>Successful companies provide a return to investors by producing sales revenues in excess of costs. Thus, managers always are mindful of their customers' needs for quality, innovation, and reasonable prices. Furthermore, compensation often is linked to outcomes as indicated by these control systems.To achieve payment by result system, managers design and implement strategies that apply organizational resources to activities with the objective of maximizing effectiveness and efficiency. In the past, compensation was often based solely on individual performance and short-run, financial results. Because of operational changes and shifts in managerial philosophies, performance measurements and their related rewards now encompass group success, nonfinancial performance attributes, and long-run considerations.The objective of pay by the result system is to select a package of performance measures and rewards that will attract, motivate, and retain good employees and align their interests with those of the organization. The expectancy view of pay by the result systems two things : providing desirable rewards and providing a high probability that behaving as the organization wishes will lead to the rewards.Most management incentive plans include multiple forms of reward, including salary, bonus, stock, and stock options. Organizations design the reward package to address the motivational issues raised earlier within stockholder and taxation guidelines, and many have found that a combination of rewards is more effective than a single form of reward.