A cost based productivity sharing plan which relates output to those inputs which are strategic to the process. This may be seen as a variant of the Total Factor Plan, where all identifiable inputs are taken into consideration
Ulric Sealy (Compiler), Glossary of Industrial Relations and Related Terms and Concepts for Trade Unionists, International Labour Office, ISBN 92-2-113503-9, International Labour Organization ILO, First Ed. 2002, http://www.ilo.org/wcmsp5/groups/public/---america s/---ro-lima/---sro-port_of_spain/documents/public ation/wcms_224181.pdf, (Lbr Law and Ind Rltn - Brit) {782}