You Have Been Tasked with Providing Management with a List

Multiple Choice

You have been tasked with providing management with a list of factors distinguishing goal-sharing plans from gain-sharing plans. Which of the following should NOT be included in your list?

A) The essence of gain sharing is simply to improve on past performance.
B) Goal-sharing plans typically include several levels of attainment.
C) Goal-sharing plans quantify cost savings and then share those benefits with both employees and the company using a fixed formula.
D) Both require that management identify the group participating in the plan.