ACCA考试《P5高级业绩管理》知识辅导2.doc

高顿财经ACCA ACCA考试《P5高级业绩管理》知识辅导2 本文由高顿ACCA整理发布，转载请注明出处 　　REWARD SCHEMES FOR EMPLOYEES AND MANAGEMENT ? 　　A major part of performance management involves managing employees and managers, as their performance will have a major effect on the performance of the organisation as a whole. This article looks at how reward schemes can be used to influence the behaviour of employees ? 　　MEANING OF REWARD SCHEMES ? 　　A broad definition of reward schemes is provided by Bratton: ? 　　‘Reward system refers to all the monetary, non-monetary and psychological payments that an organisation provides for its employees in exchange for the work they perform.’ ? 　　Rewards schemes may include extrinsic and intrinsic rewards. Extrinsic rewards are items such as financial payments and working conditions that the employee receives as part of the job. Intrinsic rewards relate to satisfaction that is derived from actually performing the job such as personal fulfilment, and a sense of contributing something to society. Many people who work for charities, for example, work for much lower salaries than they might achieve if they worked for commercial organisations. In doing so, they are exchanging extrinsic rewards for the intrinsic reward of doing something that they believe is good for society. ? 　　OBJECTIVES OF A REWARD SCHEME ? 　　What do organisations hope to achieve from a reward scheme? The following are among the most important objectives: ? 　　1. To support the goals of the organisation by aligning the goals of employees with these. ? 　　2. To ensure that the organisation is able to recruit and retain sufficient number of employees with the right skills. ? 　　3. To motivate employees. ? 　　4. To align the risk preferences of managers and employees with those of the organisation. ? 　　5. To comply with legal regulations. ? 　　6. To be ethical. ? 　　7. To be affordable and easy to administer. ? 　　ALIGNING THE GOALS OF THE ORGANISATION AND EMPLOYEES ? 　　The reward scheme should support the organisati