haku: @indexterm product quality / yhteensä: 101
viite: 4 / 101
Tekijä:Román, F.J.
Otsikko:An analysis of changes to a team-based incentive plan and its effect on productivity, product quality, and absenteeism
Lehti:Accounting, Organizations and Society
2009 : JUL, VOL. 34:5 p. 589-618
Asiasana:pay incentives
team work
productivity measurement
product quality
absenteeism
management control
Kieli:eng
Tiivistelmä:This study investigates how changes made to an existing team-based incentive plan affects labor productivity. It uses data from three production units of a large manufacturing plant employing production teams in its assembly operations. The firm switched from a piece-rates contract and an attendance bonus, instituting a two tier incentive plan comprising two different but complementary performance-based bonus schemes: one tier based on individual team performance and the other tier on plant-wide performance. These incentives were introduced concurrently with management control iniatives intented to facilitate cooperation and monitoring among the teams. Significant productivity gains and improvements in quality were found associated with the new incentive plan. Thus, it can be noticed that incentive contracts for teams generate superior performance using combination of incentives, and the need to introduce organizational changes to facilitate cooperation and peer monitoring in tandem with incentive pay to capture greater incentive effects in team production.
SCIMA tietueen numero: 270661
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