| Tekijä: | Mann, G. J. |
| Otsikko: | Reducing budget slack |
| Lehti: | Journal of Accountancy
1988 : AUG, VOL. 166:2, p. 118-122 |
| Asiasana: | BUDGETING BONUS SYSTEMS PERFORMANCE APPRAISAL |
| Kieli: | eng |
| Tiivistelmä: | Presentation of a bonus system that provides incentives for managers to set budget estimates close to achievable levels. Bonuses linked to performance. Rewards and penalties. Applying the method. Bonus application. Importance of the multipliers. Bonuses for achievement. Three Exhibits of two formulas; budgeted versus actual performance; and variations in multipliers on bonuses. |
SCIMA