Problems associated with reward schemes_2020年ACCA考試FM知識(shí)點(diǎn)
時(shí)間一點(diǎn)點(diǎn)流逝，7月份ACCA考試備考時(shí)間已經(jīng)不多，想必大家都在緊張的備考中，今天東奧小編為大家準(zhǔn)備了ACCA考試相關(guān)科目知識(shí)點(diǎn)，希望能夠幫助到大家。
【內(nèi)容導(dǎo)航】
Problems associated with reward schemes管理層獎(jiǎng)勵(lì)計(jì)劃的缺點(diǎn)
【知識(shí)點(diǎn)】
Problems associated with reward schemes管理層獎(jiǎng)勵(lì)計(jì)劃的缺點(diǎn)
Problems associated with reward schemes
(a) A serious problem that can arise is that performance-related pay and performance evaluation systems can encourage dysfunctional behavior. Many investigations have noted the tendency of managers to pad their budgets either in anticipation of cuts by superiors or to make subsequent variances more favorable.
(b) Perhaps of even more concern are the numerous examples of managers making decisions that are contrary to the wider purposes of the organization.
(c) Schemes designed to ensure long-term achievements may not motivate since effort and reward are too distant in time from each other.
(d) It is questionable whether any performance measures or set of measures can provide a comprehensive assessment of what a single person achieves for an organization. There will always be a lack of goal congruence, employees being committed to what is measured, rather than the objectives of the organization.
(e) Self-interested performance may be encouraged at the expense of teamwork.
(f) High levels of output may be achieved at the expense of quality.
(g) In order to make bonuses more accessible, standards and targets may have to be lowered, with knock-on effects on quality
(h) They undervalue intrinsic rewards given that they promote extrinsic rewards.
陽(yáng)光總在風(fēng)雨后，要相信有彩虹，備考ACCA考試，一定要腳踏實(shí)地走好每一步，高效率備考，從容應(yīng)考，順利通關(guān)。
注：以上內(nèi)容來自BPP教材第25頁(yè)
（本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）
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