ACCA考试知识点复习：个人奖励计划

　　Individual Bonus Schemes

　　★Concept:

　　An individual bonus scheme is a remuneration scheme whereby individual employees qualify for a bonus on top of their basic wage,with each person's bonus being calculated separately.

　　★Tips:

　　1The bonus is unique to the individual.It is not a share of a group bonus.

　　2The individual can earn a bonus by working at an above-target standard of efficiency.

　　3The individual earns a bigger bonus the greater his efficiency,although the bonus scheme might incorporate quality safeguads,to prevent individuals from sacrificing qualify standards for the sake of speed and more pay.

　　4To be successful,however,an individual bonus scheme must take account of the following factors.

　　4.1Each individual should be rewarded for the work done by that individual.This means that each person's output and time must be measured separately.Each person must therefore work without the assistance of anyone else.

　　4.2Work should be fairly routine,so that standard times can be set for jobs.

　　4.3The bonus should be paid soon after the work is done.to provide the provide the individual with the incentive to try harder.

　　★Sample:

　　【Single selection】Which scheme is depended on individual employee's performance?( )

　　A.Individual bonus schemes

　　B.Group bonus schemes

　　C.Profit-sharing schemes

　　D.Incentive schemes

　　Answer:A

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