Page 786 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)
P. 786
Index 771
of deferred compensation, 83–85, 146 Credit unions, 247–48
tax principle of, 83–85, 146 Critical incidents, and performance
Consultants appraisals, 203
alternatives to, 611 Critical success factors (CSFs), 31
as a buffer, 609 Criticism, ability to receive, 113
company compensation experts, 611 Culture
designing compensation plans, 560–61, compensation plans, 545, 558
609–11 differences in pay elements, 34
for image, 609 financial measurements, 65
as a magician, 609 threats and opportunities, 33–34
questions to ask potential, 610 Cumulative voting, 128, 588
reporting relationships of, 609–10 Current assets, 48, 52
as resources, 609 Current liabilities, 49
Consumer price index (CPI), 197–98 Current ratio, 52
Containers, 103 Customer retention, and performance
Contingency arrangement, 103 measurement, 68
Contingent cash bonuses, 481 Customer satisfaction, 35
Continuing operations, 44 and performance measurement, 68
Contributory benefits plans, 341 Customers
Control stock, 151 assessing performance, 561
Conventions and conferences, 264 as stakeholders, 133–34
Convertible rights, and antitakeover
proposals, 128
D
Core competencies, 31, 35, 38
Corporate aircraft, 261–62 Data analysis, and salary surveys, 183–91
Corporate governance, 577–78 Data measurement techniques, 71–74
Corporate performance, 547 Day care programs, 245–146
Corporate secretary, and board of directors, Dead cat bounce, 24
583 Dead hand, and antitakeover proposals,
Correctly paid desired achievers, 109 129
Correctly paid overachievers, 109 Death
Correctly paid underachievers, 108 long-term incentive vesting and, 493
Correlation, 72 stock option exercise and, 421–22
Cost cutting, 20, 38 Debenture, and stock purchase plans, 470
Cost of capital, 52 Debt, 52–53
in compensation program design, 552 Debt to assets ratio, 53
defined, 52 Debt to capital ratio, 53
as factor in bonus formulas, 367 Debt to equity ratio, 53
Cost of living, 197–98 Deciles, 73
Costs of goods sold, 44 Decline phase
Country club memberships, 263 compensation plans, 531
Court duty, and paid time off, 230 effect on compensation plans, 563
Coverdell Education Savings Account, 245 of market cycle, 18–20, 29
Covering the margin, 125–26 of market lifecycle, 18–20, 29
Credit cards, 264 program design statement for, 531
