業績賞与ファンドの合理的算出方法 : 業績激変期にも耐える配分式と適用事例

概要

論文の詳細を見る
There emerging several Japanese companies which link the employee's contribution and amount of bonus. There is, however, few practices to establish an objective model for the fund allocation. Even in some cases where a mathematical model exists, it is difficult to gain internal acceptance, especially when irregular decision as to fund allocation is made, not rigidly reflecting the model. The irregular decision occurs especially when company profit fluctuates in a wide range, so that the prescribed mathematical model becomes irrelevant. The research is to analyse elements about the irregular decision through a case study, and to propose a feedback model for fund allocation adjustment, which would holds legitimacy even in the situation where a profit level is unpredictable.
名古屋産業大学の論文