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Author: | Boudreau, J. W. Berman, R. |
Title: | Using performance measurement to evaluate srategic human resource management decisions: Kodak's experience with profit sharing |
Journal: | Human Resource Management
1992 : FALL, VOL. 30:3, p. 393-409 |
Index terms: | |
Freeterms: | LEISTUNGSBEURTEILUNG, BETRIEBSERFOLG, PERSONALFÜHRUNG, GEWINNBETEILIGUNG |
Language: | eng |
Abstract: | Profit sharing is used to link employee performance and labor costs to the profitability or organizations. It represents a significant investment. Yet managers' decisions regarding such human resource investments frequently do not use the same financial planning framework typical of other investments. This article presents a case study describing how Eastman Kodak Company used a strategic investment approach to plan and evaluate a profit sharing program and describes the role of performance measurement information in that approach. |
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