Case1: ATH Technologies, Inc.:Making the Numbers
PartA:
Questions: 1. The performance goals of a business set by managers and determined by business strategy, which is refer to how a company creates value for customers and differentiate itself from competitors in the marketplace. Here, the earn-out structure focus on development of a new product, product superior to existing technologies these two are obviously the business strategy foe setting goals, and the last point is directly relate to growth in earning goals , so this structure focus on the right performance goals.

Scepter pharmaceutical should employ the skilled person in the technology area, especially the founder of ATH technology for future development or control.
The departmental performance bonus scheme can provide more clear the work done by each department and easy to find out the problem. It can also enhance the cooperation of employees in the department.

3. With departmental performance scheme, the employees may just focus on the division goal, as they are trying to maximize their our profit, not concentrate on the overall goals of the organizations. So the managers should also educate the employees to concentrate on overall strategy and goals, and bonus to them when the wholes goals are met.

Part E:
Questions:
1. Because they lacking of the professional staff in developing new products as Casper and John Frost left,

2. Jane has a higher experience in financial and investigation ,she should analysis the data or financial information on previous periods and make a investigation on the market to analysis whether it is suitable to develop new produce.

The critical success drivers are the customer measures and department objectives.

We should measure the cost on release new product, the expected future returns, and the future risks of introduced new products

The goals should be set at appropriate level, it should be set to make sure at