人力资源管理（英文版·第12版）加里·德斯勒-Dessler_HRM12e_PPT_12.pptVIP

Human Resources Management 12eGary Dessler Copyright ? 2011 Pearson Education, Inc. publishing as Prentice Hall 12–* Most companies pay salespeople a combination of salary and commissions, usually with a sizable salary component. An incentive mix of about 70% base salary / 30% incentive seems typical; this cushions the salesperson’s downside risk (of earning nothing), while limiting the risk that the commissions could get out of hand from the firm’s point of view. Human Resources Management 12eGary Dessler Copyright ? 2011 Pearson Education, Inc. publishing as Prentice Hall 12–* In a “commission-plus-drawing-account” plan, the salesperson is paid based on commissions. However, he or she can draw on future earnings to get through low sales periods. Similarly, in the “commission-plus-bonus” plan, the firm pays its salespeople mostly based on commissions. However, they also get a small bonus for directed activities like selling slow-moving items. Human Resources Management 12eGary Dessler Copyright ? 2011 Pearson Education, Inc. publishing as Prentice Hall 12–* In setting sales quotas and commission rates, the employer wants to motivate sales activity but avoid having commissions become excessive. Unfortunately, there is a tendency to set commission rates informally, without considering how much each sale must contribute to covering expenses. Employers often discover that they barely break even on a sale once all commissions are paid. Setting effective quotas is an art. Human Resources Management 12eGary Dessler Copyright ? 2011 Pearson Education, Inc. publishing as Prentice Hall 12–* Managers play a crucial role in divisional and company-wide profitability, and most firms therefore put considerable thought into how to reward them. Most managers get short-term and long-term incentives in addition to salary. The Sarbanes-Oxley Act of 2002 affects how employers formulate their executive incentive programs. Congress passed Sarbanes-Oxley to inject a higher level of r