Managerial reward scheme（管理層獎(jiǎng)勵(lì)計(jì)劃）是什么_2020年ACCA考試FM知識(shí)點(diǎn)
為了幫助廣大考生進(jìn)一步了解ACCA考試科目重要知識(shí)點(diǎn)，提高備考效率，東奧小編為大家準(zhǔn)備了一下知識(shí)點(diǎn)內(nèi)容，希望能夠幫助到大家。
【內(nèi)容導(dǎo)航】
Managerial reward scheme 管理層獎(jiǎng)勵(lì)計(jì)劃
【知識(shí)點(diǎn)】
Managerial reward scheme 管理層獎(jiǎng)勵(lì)計(jì)劃
Managerial reward scheme
(a)Performance-related pay
Pay or bonuses are usually related to the size of profits, but other performance indicators may be used.
(b) Rewarding managers with shares
This might be done when a private company ‘goes public’ and managers are invited to subscribe for shares in the company at an attractive offer price. In management buy-out or buy-in, managers become owner-managers.
Shares and share options are also often included as part of the remuneration package for employees and managers in listed businesses. Ideally these will be given in many small tranches to incentivize building value over time.
(c) Executive share option plans (ESOPs)
In a share option scheme, selected employees are given a number of share options, each of which gives the holder the right after a certain date to subscribe for shares in the company at a fixed price. The value of an option will increase if the company is successful and tis share price goes up.
陽光總在風(fēng)雨后，要相信有彩虹。2020年ACCA考試時(shí)間越來越近，大家要抓緊時(shí)間學(xué)習(xí)哦，東奧小編預(yù)祝大家順利通過ACCA考試。
注：以上內(nèi)容來自BPP教材第25頁
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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