... and Staffing Study, 66, 72, 77, 104, 121 , 122 – 123 , 151, 1 52, 169, 178, 21 2 21 3financial statements balance sheets, 139–143, 21 4 21 5 cash flow statements, 146–148 22 2 INDEXRebecca Pomering ... professional ÷ = 21 8WORKSHEET 9Calculations for Ratioscompensation base pay, 117–118, 120 – 124 benchmarking, 121 – 124 , 21 2 21 3 benefits, 119 bonuses and incentives, 118–119, 124 – 128 commission-based/variable ... 120 fixed pay, 117, 120 long-term wealth-building, 120 , 127 – 128 , 129 –136 owner’s, 128 – 129 perquisites, 119– 120 compensation plans affordability issues, 115–116 common mistakes, 111–1 12 ...