However, all the measurement is
associate with data, sometimes the performance will be influence by variance elements, such as,
economic environment, the demand level, material price, cost of labor, and government
policy, so the measurement need to improve in some areas. The dollar amount of corporate
bonus pool was established by a fixed formula linked to company earning per share. This
incentive compensation plan can be considered as a reward system. Using this method the
company can increase or maintain motivation