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Finding the right mix of pay, benefits, and other incentives is essential to attracting and retaining top performers, especially in a tight labor market. Variable compensation, also known as variable pay , is supplementary compensation typically tied to performance goals measured by specific metrics. What is variable compensation?
Phillips added a fifth level, which is return on investment (ROI) – a metric that is incredibly valuable for HR leaders to demonstrate to decision-makers the importance of training. For example, using cost-benefit analysis for a training program can determine if the money invested in training has had any impact.
However, firms can efficiently increase margin growth without much revenue growth by managing to squeeze out their fixedcosts to service the same level of output. For instance, Home Depot, despite a painful housing market–led recession, retained most of its hourly workers and their benefits in 2008–2009.
McKesson, the US-based pharmaceutical and health-care giant, benefits from external expertise as a strategic extension of its resources in areas such as business strategy and logistics support. What metrics are used, and are they reasonable? But there are also extrinsic factors that complicate the relationship. Clash of expectations.
This is the essence of Groupon's declaration last week that it will remove the controversial accounting metric called Adjusted Consolidated Segment Operating Income (ACSOI) from its financial statements. ACSOI essentially measures Groupon's profits before subtracting its subscriber-acquisition costs and stock option-based compensation.
To the question, If the media were to cover the election again, with the benefit of hindsight, could we expect anything different ? But in the last two contests in which Hillary Clinton has participated, the 2008 primary and the 2016 election, she won on most of these metrics — and lost the elections. my answer is a sobering no.
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