PA 重点概念【DOC精选】.docVIP

PA2 重点概念 ◇ Performance measure - Bonus system ( Case 3、5、6、16、17、18 ): 发放奖金的标准： I’s interests to that of the overall firm. ( 或者说align manager decisions with corporate long-term goal) Consider the cost-volume-profit factors Different performance evaluation and controls should be implemented in order to ensure motivation is consistent with desired result and behavior and ensure there are no conflicts. (对不同部门应该差异化进行奖金评估)Consider the long-term effects (interests) for the company as well as short-term. ( Goal congruence between long-term and short-term and reduce the incentive to engage in short-r