Examlex
The mark-up percentage in the variable cost-plus approach is calculated by dividing the desired ROI/unit plus fixed costs/unit by the variable costs/unit.
Compensatory Stock Option Plan
A benefit plan for employees which gives them the right to purchase company shares at a future date at a price established when the option is granted.
Employee Turnover
The rate at which employees leave a company and are replaced by new employees over a particular period.
Compensation Expense
Costs incurred by an employer to pay employees, including wages, benefits, and bonuses.
Stock Appreciation Rights
A type of employee incentive that grants the right to receive a bonus equal to the appreciation in the company's stock over a set period.
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