variable plan การใช้

The decision goes back to a 1972 accounting rule that distinguished between fixed option plans and so-called variable plans.
In the accounting board's opinion, applying a new price to an option grant program automatically makes it a variable plan.
But 86 percent of companies that already have variable plans reported that those plans were in addition to, not instead of, merit raises.
Known as APB Opinion 25, it stated that while fixed option plans did not need to be considered a business expense, variable plans did.
"If the bonus doesn't go down or even hit zero, it isn't a variable plan, " said Coleman of Salary . com.