• Reward systems include all mechanisms for determining and distributing หน้า 27 tangible and intangible
returns as part of an employment relationship. Tangible returns,collectively referred to as compensation, include
both cash and benefits. Intangible returns, include recognition and status, employment security, challenging work,
and learning opportunities. Not all types of returns are directly related to performance management systems
because not all types of returns are allocated based on past performance.