Trabalho de Conclusão de Curso de Especialização
As vantagens da participação nos lucros definida pelos resultados
Fecha
2005-03Autor
Silveira, Ana Teixeira
Institución
Resumen
The participation in the profit sharing defined by the results constitute na
efficient alternative to improve the relationship between companies and their
collaborators. It presents advantages for employees because besides providing
extra remuneration, employees' works are recognized and, consequently, it makes
them feel more motivated. The company is also benefited for it counts on
collaborators more engaged on company growth process and it also guarantees
tax reduction. Profit sharing and results accords must be carefully elaborated
with employees participation in order to avoid implantation of defective
programs. The profit sharing is considered fair for it equally divides profits
among everybody, but it does not stimulate the individual effort, whereas the
participation on results does not take into consideration profit acquisition,
something that can lead to relevant consequences to the company. Thence, the
conclusion is that the profit sharing determined by the results is the best
alternative to implant a variable remuneration program in the company.