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Porter and Lawler refined Vroom's model to suggest that,although employee effort is determined by both the value placed on certain outcomes and the degree to which people believe that their efforts will lead to these rewards,effort does not always lead to task accomplishment.They suggested that two other factors need to be considered:
Operating Income
Earnings before interest and taxes, representing the profit generated from a company's core business operations.
Net Income
The profit a company generates after all expenses, taxes, and costs have been subtracted from total revenue, indicating financial health.
Income Tax Expense
The accounting term for income taxes due to federal, state, and local governments within a given fiscal period.
Cash Flow
The complete volume of cash flowing into and exiting a corporation, with a significant impact on its liquidity.
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