| 单词 | gain sharing |
| 释义 | gain sharing gain sharing A form of output-based incentive that operates at company or workplace level. There are a variety of forms, including the Scanlon and Rucker plans and Improshare, but common to most is an attempt to link payment to a measure of value added. Here, value added is calculated by removing labour costs and expenditure on raw materials, energy, and support services from the income derived from the sale of the finished product. If value added increases above a target level, then it is shared between workforce and company in accordance with a preset formula. The aim is to create a group incentive that reflects the contribution of the work force to business performance more directly than profit-sharing schemes or profit-related pay. |
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