主要的员工pp王者电子官网问题
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Both the IRS and the courts have long recognized that the loss of a manager, 科学家, salesperson or other key individual will almost always have a serious effect on the earning power and sometimes on the very stability of a business.
Although the principle applies in publicly held businesses, it is particularly true in a closely held corporation w在这里 profits are dependent on the ability, 倡议, judgment or business connections of a single person or small group of owner/employees. 死亡:死亡或伤残 关键人物 在错误的时间可以有戏剧性 对小型企业的影响.
T在这里 is no universally recognized and accepted formula for computing the economic effect of the loss of a 关键人物. One method used in several court cases utilizes a discount approach in which a percentage discount is taken from the going concern value of the business.
Some authorities feel that if the business will survive the 关键员工死亡 and, in time, a competent successor can be found, a discount factor of from 15% - 20% should be used. W在这里 the business is likely to fail or be placed in serious jeopardy upon the death (or disability) of the key employee, a discount of from 20% - 45% is more appropriate. The exact discount factor should be arrived at through consultation with the officers of the company and the firm's accounting and legal advisers.
Some questions to ask in determining the factor (or range of factors) to be used include the following:
- How long will it take for a new person to reach the efficiency of the key individual?
- How much will it cost to locate and situate a replacement?
- 新员工会要求加薪吗?
- 培训新人要花多少钱?
- What mistakes is a replacement likely to make during the break-in period and how much are those mistakes likely to cost the company?
- What proportion of the firm's current net profit is attributable to the key employee?
- 该员工是否参与了任何项目, 如果在死亡或残疾时未完成, 会让企业付出高昂的代价吗? 如果是这样，代价有多大?
- Would a potentially profitable project have to be abandoned or would a productive department have to be closed?
- Would the employee's death result in the loss of clientele or personnel attracted to the business because of his or her personality, 社会联系, 独特的技能, 人才或管理能力?
- What effect would the key employee's death have on the firm's credit standing?
- What proportion of the firm's actual loss is it willing to self-insure, if any?
