A conventional measure of a firm’s liquidity is a comparison of current assets to current
liabilities.
You Make the CallSituation 2
Technical Products, Inc., distributes 15 percent of its profits quarterly to its eight
employees. This money is invested for their benefit in a retirement plan and is fully
vested after five years. An employee, therefore, has a claim to the retirement fund even
if he or she leaves the company after five years of service. The employees range in age
from 25 to 59 and have worked for the company from 3 to 27 years. They seem to have
recognized the value of the program. However, younger employees sometimes express
a preference for cash over retirement benefits.
Question 1 What are the most important reasons for structuring the profit-sharing plan
as a retirement program?
Question 2 What is the probable motivational impact of this compensation system?
Question 3 How will an employee’s age affect the appeal of this plan? What other
factors are likely to strengthen or lessen its motivational value? Should it be changed in
any way?