EVA -LINKED VARIABLE COMPENSATION PLANS: A CASE STUDY

Authors

  • Elizabeth Krauter Fundação Escola de Comércio Álvares Penteado - SP

DOI:

https://doi.org/10.14210/alcance.v12n2.p257-268

Abstract

Proponents of the EVAè advocate its use as a tool for planning variable compensation plans. The objective of this work is to verify how the EVAè-linked variable compensation plan was developed in a company and to compare it with the theoretical model. The study is a descriptive one, which makes use of the strategy of single case study. The data were collected through a questionnaire with open questions, and submitted to comparative analysis with the theoretical model. The respondent was the person responsible for the financial management in a large industrial company, located in the State of São Paulo. The responses indicate that the variable compensation plan linked to the EVAè developed by the company analyzed does not share the principal characteristics of the theoretical model.

Downloads

Issue

Vol. 12 No. 2(Mai-Ago) (2005)

Section

Article

License

In this statement of responsibility, I/we certify that I/we participated in the preparation of the attached article, thus making my/our responsibility for its content public. I/we declare that we have not omitted any links or financing agreements between me/us and entities and/or institutions that may have an interest in the publication of this article. I/we certify that the article is original and the work, either in total or in part, or any other work of my/our authorship with substantially similar content, has not been nor will be sent in any format (printed or electronic) to another periodical while its publication is being considered by Revista Alcance. In this consent form, the associated authors give permission to Revista Alcance, in the case of approval by its Editorial Board, to publish the attached article in electronic copy in a regular edition of the journal and to load it to the database.