Ford Motor Company, for example, has proposed overhauling its compensation program for its top 5,000 executives, implementing a new compensation program that replaces profit-driven bonus structures with performance-based measures such as overall product quality. The size of the bonus pool can grow or shrink depending on how well productivity and quality targets are met. Sun Microsystems provides another example.14 Bonuses are tied to customer loyalty and customer quality indices. Sun Microsystems has found that such quality measures as late deliveries and software defects have declined steadily, while customer loyalty measures have increased. Pay-for-performance plans allowing employees to share in the benefits seem to create additional interest and commitment. Interestingly, these gainsharing plans are entirely complementary, and perhaps even essential, to an integrated measurement system such as the Balanced Scorecard discussed in Chapter 17.