Remove Compensation Remove Fixed Costs Remove Metrics
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Variable Compensation: All HR Needs to Know

AIHR

Variable compensation can be a useful tool for rewarding employees’ performance to provide measurable results for your business. Let’s dive into all you need to know about variable compensation. Contents What is variable compensation? What is variable compensation? Examples of variable compensation.

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We Can’t Study Short-Termism Without the Right Metrics

Harvard Business Review

However, firms can efficiently increase margin growth without much revenue growth by managing to squeeze out their fixed costs to service the same level of output. Compensation structure. McKinsey’s margin growth measure classified firms that report higher earnings growth than revenue growth as myopic.

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Groupon Doomed by Too Much of a Good Thing

Harvard Business Review

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.