Page 800 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)
P. 800
Index 785
reverse mortgage, 334 bonus ranges, 348
supplemental executive, 335–38 company type, 168
target-benefit plans, 334 as a component of compensation, 5–6
tax treatment, 299 de-emphasizing, 212, 549
types of, 300 developing the merit budget, 213–15
Return, 59 geographic differences, 197–98
Return on assets, 59 individual pay actions, 198–208
Return on capital employed, 60 job grades, 196–97
Return on equity, 60 market stage, 168, 528
Return on investment, 60 performance appraisals, 200–208
Return on net assets, 60 position vs. survey community,
Return on sales, 60 194–95
Revenue Act of 1950, 148, 406, 447, 449 promotion increases, 220–21
Revenue Act of 1964, 447, 449 statistics, 171–74
Revenue Act of 1978, 262–63, 266, 340, structural adjustments, 193–98
448 Salary reductions plans, 86–87
Revenue growth, 60–61 Salary review
Reverse mortgage, 334 frequency of, 212–13
Revocable trusts, 254 job grade, 212
Risk/reward relationship timing of, 211–12
to market data, 7 Salary schedule, 175
target awards, 351 Salary surveys, 179–93
ROA. See Return on assets aggregating pay relationships, 192
Road show, and initial public offering, 23 board of directors, 604, 626
ROCE. See Return on capital employed data analysis, 183–91
ROE. See Return on equity defining the community, 179
ROI. See Return on investment impact of rate of change on variables,
RONA. See Return on net assets 185–91
ROS. See Return on sales indexing pay relationships, 191–92
Roth IRA, 331 job comparability, 180–83
Roth 401(k), 327 job evaluation, 182
Rule of 72, and stock options, 428 job matching, 180–82
Rulemakers, and executive compensation, multifactor analysis, 191
135–64 multiple regression, 182–83
Run rate, 61 peer groups of companies, 548
Russell 2000 Index, 251 problems with independent variables,
185
statistics, 183–91
S
selecting the jobs, 180
Sabbaticals, 232–33 updating the data, 192–93
Salary, 167–224 Sales, and organizational structure change,
adjusting for unit performance, 215–17 26–27
adjusting merit increase guidelines, Sales per employee, 61
217–20 Sales-to-cash ratio, 61
average increases in pay, 196 Sales-to-inventory ratio, 61
