Missing data: no historical gross profit/human efficiency data, set goals by shooting (for example, a retail company sets the bottom line target to 80% of last year's performance, but does not consider the increase in costs, resulting in employees being flat).

Market fluctuations: The industry is highly seasonal (such as catering), and static goals are difficult to adapt (such as a hot pot restaurant setting a high target in the peak season, and failing to complete the off-season to dampen morale).

Up and down game: management lamination target (“It must increase by 50% this year”), employee capacity (“It will be 1 million last year, and the benchmark for 800,000 this year”).

First use the "historical average industry benchmarking" to set the bottom line (such as taking 80% of the average gross profit in the past three years), the benchmark = bottom line × 1.2, and the challenge = bottom line × 1.5.

Introduce a dynamic adjustment mechanism: For example, when the market declines by more than 15%, the target will be automatically lowered by 10% (a e-commerce company uses this strategy, and the target achievement rate during the epidemic period will be from 60% → 85%).

Confused cost sharing: R&D/sales expenses are mixed, and the gross profit of a single product cannot be accurately calculated (such as a software company that divides costs by caps, resulting in the bonus of a high-gross profit product team is lower than that of an inefficient team).

Manual statistics lag: Excel summarizes data, monthly reports are delayed by 2 weeks, and incentives are slow (some manufacturing industry delays due to data, quarterly bonuses are delayed until half a year later, and employees lose motivation).

Department data silos: sales report performance, financial calculation costs, human resources do assessments, data fights (such as a building materials company sales say "over target 20%", financial discovery expenses exceed 30%, actual losses).

Use lightweight tools such as **Jiandao Cloud/UFIDA T** to count gross profits in real time according to product lines/projects (after a certain electronics factory is launched, the gross profit of a single product will be calculated from 3 days → real time).

Implement the **"minimum accounting unit"**: If the store/team is used as the accounting subject, a convenience store will pilot the "one-store gross profit increase of 10% will be given to the clerk", and the gross profit will increase by 18% in three months.

Management concerns: worry about the reduction of employees causing labor-management disputes (such as a 100-person manufacturing company, the boss dared not eliminate his relatives because he was inefficient, resulting in the ineffective incremental incentives).

Employees’ conflicts: Old employees are accustomed to “fixed wages and year-end bonuses” and are disgusted with “more work and more gains” (such as a traditional printing factory implementing piece-based wages, while old employees collectively passively slacking off).

Process redundancy: 60% of the manpower is involved in transactional work (such as repeated reports, multi-level approval), 8 people from an e-commerce company's administrative department, and 6 people are responsible for filling out weekly reports, and the actual value created is approaching zero.

First, "cut the process" and then "reduce people": 2 old tasks must be eliminated for every new task, a trading company cuts down 12 repeated approvals, releases 20% of the manpower to be put into the market, and the performance increases by 25%.

Pilot the "Special Zone": pilot the edge departments/new businesses first, such as a clothing company piloting the "5% commission for sales increment" in the live broadcast team, and promote it to the entire company after success.

Management takes the lead in reducing costs: the boss takes the initiative to reduce salary by 20%, the CEO of a startup cancels the special car, saving expenses as a team incentive pool, and employee acceptance increases by 60%.

Short-term behavior: sales are to increase incremental volume, sign orders at low prices (a building materials sales are to receive commissions, take orders with a gross profit margin of 5%, and the company loses a loss).

Distribution imbalance: excessively tilting towards sales, ignoring the backend (such as the R&D of a technology company without incremental incentives, core engineers resign, and product iteration stagnation).

Receiving the breach of trust: The promised bonus was delayed due to "company difficulties". The bonus for an e-commerce company in Q2 2024 was delayed until the Spring Festival in 2025, and employees were waiting and watching the next year.

Set "firewall indicators": sales commissions must meet gross profit ≥15% and receivables at the same time (after a certain equipment company implements it, the bad debt rate will be from 8% → 2%).

"Indirect incremental incentive" for the backend: R&D is commissioned based on "product mass production gross profit increment of 0.5%", finance is rewarded based on "fee savings of 20%", and a software company's backend enthusiasm has increased by 40%.

"Warning and Real-time Award": The bonus is cashed within 7 days of the project's implementation. The mini-program development team of an IT company won a cash prize of 5,000 yuan that week for quickly acquiring customers, which increased efficiency by 3 times.

Can't figure it out: the boss can't understand "per capita gross profit = gross profit/number of people", mistakenly regard sales as the only indicator (a trading company's per capita sales of 2 million, but gross profit is only 8%, labor costs account for 65%, actual loss).

Dare not to eliminate: The last 10% of the job transfer encountered obstacles, a 20-person company has not been eliminated for three consecutive quarters, and incremental incentives have become "universal rewards."

Communication absent: Management does not explain the logic of the target, employees misunderstand that "the company wants to lay off employees in disguise." A manufacturing company has been implemented for 3 months, and the turnover rate has increased by 15%.

Management training: Weekly business analysis meeting, use the "three lines and four zones" template to review (for example, after the boss of an electronics factory learns "bottom line = salary package/0.6", sets the target accurately).

Transparent accounting: Publicly announced the monthly "salary package = gross profit × 60%". Employees of an e-commerce company found that "his own salary = personal gross profit × 18%" and actively optimized product selection.

Flexible elimination: The last job transfer will not be reduced, and the job transfer will be transferred for 3 months. A technology company passed the "internal live water", with an elimination rate of 10% but a turnover rate of only 2%.

Industry downturn: For example, the real estate industry in a certain region is sluggish in 2025, the incremental target of building materials companies cannot be achieved, and employees question "indicators are slapping their heads."

Customer churn: Enterprises that rely on large customers (such as 70% of the orders from a certain accessories factory come from customer A), customer order cuts directly lead to the collapse of incremental volume.

Policy impact: Environmental protection rectification led to a chemical company suspending production for one month, the quarterly target returned to zero, and the incentives failed.

Set up a "safety mat": bottom line target = rigid cost (rent salary), a restaurant chain bottom line = cover artificial rent, ensure survival during the epidemic, and rebound quickly after recovery.

Multi-dimensional increments: not only focus on performance, but also evaluate hidden increments such as "customer satisfaction" and "process optimization". A software company included "customer renewal rate increment" into the benchmark target, and renewal increased by 35%.

Elastic bonus pool: Withdraw 10% from profits as a risk reserve, a manufacturing company uses the reserve to issue "learning allowances" in the off-season to stabilize the team.