To: Board of Directors of Caribbean Brewers, Inc. From: Advisor, Caribbean Brewers, Inc. Subject: Report on the Performance Measurement System for Cost and Quality Control Date: April 17, 2014 Performance Measurement Background Since Gera International purchased a 75 percent share of the brewery, the performance measurement system has changed immensely. Presently, the production personnel can earn a bonus if production costs do not exceed 43% of sales. In the past, the bonus was based…
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