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各位小伙伴注意了,备考已经进入了关键期,现在状态如何啊,今天帮考网为大家分享2020年ACCA考试财务管理备考资料:知识点(4),一起来看看吧。
【知识点】Managerial reward scheme 管理层奖励计划
Managerial reward scheme
(a)Performance-related pay
Pay or bonuses are usually related to the size of profits, but other performance indicators may be used.
(b) Rewarding managers with shares
This might be done when a private company ‘goes public’ and managers are invited to subscribe for shares in the company at an attractive offer price. In management buy-out or buy-in, managers become owner-managers.
Shares and share options are also often included as part of the remuneration package for employees and managers in listed businesses. Ideally these will be given in many small tranches to incentivize building value over time.
(c) Executive share option plans (ESOPs)
In a share option scheme, selected employees are given a number of share options, each of which gives the holder the right after a certain date to subscribe for shares in the company at a fixed price. The value of an option will increase if the company is successful and tis share price goes up.
【知识点】Beneficial consequences of linking reward schemes and performance 管理层奖励计划的优点
Beneficial consequences of linking reward schemes and performance
(a) Performance-related pay may give individuals an incentive to achieve a good performance level.
(b) Effective schemes also succeed in attracting and keeping the employees that are valuable to the organization.
(c) By trying an organization’s key performance indicators to a scheme, it is clear to all employees what level of performance is expected of them and helps communicate their role in attempting to create organizational success.
(d) By rewarding performance, an effective scheme creates an organization focused on continuous improvement.
(e) Scheme based on shares can motivate employees/managers to act in the long-term interests of the organization by doing things to increase the organization’s market value.
以上就是帮考网带给大家的全部内容,相信小伙伴们都了解清楚。预祝12月份ACCA考试取得满意的成绩,如果想要了解更多关于ACCA考试的资讯,敬请关注帮考网!
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