Using Performance Measurement to Evaluate Strategic Human Resource Management Decisions: Kodak's Experience with Profit-Sharing.

Profit-sharing frequently is used to link employee performance and labor costs to the profitability of organizations. It represents a significant investment. Yet, managers' decisions regarding such human resource investments frequently do not use the same financial planning frameworks typical of other investments. This article presents a case study describing how one division at Eastman Kodak Company used a strategic investment approach to plan and evaluate a profit-sharing program and describing the role of performance measurement information in that approach. [ABSTRACT FROM AUTHOR]