Using performance measurement to evaluate strategic human resource management decisions: Kodak's experience with profit‐sharing
通过柯达公司一个部门的案例，展示了如何用战略投资方法规划和评估利润分享计划，并说明绩效衡量信息在此过程中的作用。
Abstract Profit‐sharing frequently is used to link employee performance and labor costs to the profitability of organizations. It represents a significant investment. Yet, managers' decisions regarding such human resource investments frequently do not use the same financial planning frameworks typical of other investments. This article presents a case study describing how one division at Eastman Kodak Company used a strategic investment approach to plan and evaluate a profit‐sharing program and describing the role of performance measurement information in that approach.