Benefit Programs
확정급여 형
기준: 고용인들의 소득수준만큼 근무연한에 기초하여 퇴직 연금수준을 설명
목표: 확정급여 형 계획은 고용인들을 회사가 주는 투자위험으로부터 보호
결과: 심각한 재정위기는 회사가 고용연금을 줄이거나 제거하게 하는 위험을 낳음
PBGC(Pension Benefit Guaranty Corporation) :
Ⅱ. General Information and Structure of Program Budget System
Government innovation is a global trend. The crux of the government innovation is said that the importance of fiscal reform that has emerged as an important issue than ever before. Effectiveness issue than ev, fiscal reform, transparency, equity and accountability should aim to improve.
Current central government agencies a
2. What general steps should Hank follow in setting up a continuous improvement program for the company? What problems will he have to overcome to make it work?
a. The general steps he should follow are:
-Personnel:
> Recruit professional workers and formally re-train current workers; not only train about the work but also build up a high quality attitude as a culture of the organization
I. Introduction
LIBS
the control of these budgets has inhibited the increase in productivity
The expenditures of specific business could not be identified because different purposes were included in the business expense
PBS
The government implements the program budget system which is focus on program to solve these structural defects since 2008
By implementing program budget system, ea
program budget system which is focus on program since 2008. By implementing program budget system, each department could secure their own autonomy of budget organization and execution. Also they could organizing the budget and attaching the purpose which is focus on program.
Furthermore, It enables effective following-up control which is basis for performance evaluation of the program by sugges