Employee benefit can be expensive and it is necessary to monitor the costs of providing them and the extent to which cost/benefit comparison justifies continuing with them on the present scale or at all. There should be a budget for employee benefit costs and expenditure should be monitored against it. Regular surveys should be undertaken of the attitude of employees to the benefit package. They may suggest where benefit expenditure could be redirected to areas where it would be more appreciated. They may also suggest that there is a need to adopt a flexible benefit policy.