The most important factors are those from the sphere
of motivation 3b and 3c, with a total value of importance above 43 % out of the importance of all 14 factors. The financial capabilities of the company are generally considered to be the most important factor in all areas of company management, including planning, but it is interesting that according to HR experts, feedback regarding employee incentives measures of the company is almost equally important from the perspective of the company performance factor.