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Leistung und Vergütung – Vom Zielerreichungsgrad zum variablen Leistungsentgelt

In: Zielvereinbarung und variable Vergütung

Author

Listed:
  • Eckhard Eyer
  • Thomas Haussmann

Abstract

Zusammenfassung In diesem Kapitel werden zunächst die vier Wege zur Finanzierung eines variablen Vergütungssystems beschrieben: Selbstfinanzierung, Zusatzbudget, Verzicht auf Grundgehaltsanpassungen sowie Umwandlung von fixen in variable Vergütungsbestandteile. Außerdem werden grundsätzliche Probleme bei der Verknüpfung von Zielvereinbarung und variablem Leistungsentgelt erörtert: Rechtsverschiebung, Budgetüberschreitung, Kombination unterschiedlicher Zieldimensionen (Unternehmenserfolg, Bereichserfolg, Teamleistung und individuelle Leistung). Nach einem Exkurs zur Balanced Scorecard werden unterschiedliche Möglichkeiten der Verknüpfung von Zieldimensionen diskutiert: einfache und komplexe additive sowie multiplikative Verknüpfung.

Suggested Citation

  • Eckhard Eyer & Thomas Haussmann, 2021. "Leistung und Vergütung – Vom Zielerreichungsgrad zum variablen Leistungsentgelt," Springer Books, in: Zielvereinbarung und variable Vergütung, edition 8, chapter 6, pages 77-91, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-35785-6_6
    DOI: 10.1007/978-3-658-35785-6_6
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