Publication Date

4-1-1992

Abstract

[Excerpt] Profit-sharing is frequently 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 the role of performance measurement information in that approach.

Comments

Suggested Citation
Boudreau, J. W., & Berman, R. (1992). Using performance measurement to evaluate strategic human resource management decisions: Kodak's experience with profit sharing (CAHRS Working Paper #92-14). Ithaca, NY: Cornell University, School of Industrial and Labor Relations, Center for Advanced Human Resource Studies.
http://digitalcommons.ilr.cornell.edu/cahrswp/300