The document discusses employee reward programs and incentives. It defines incentives as additional payments to employees to increase output, while recognition acknowledges good work after the fact. The document provides statistics on spending on incentives and their impact on employee and customer satisfaction. It outlines the key steps to developing an effective incentive program, including identifying objectives, defining rewards, and evaluating results. Overall, the document advocates for incentive programs as a way to improve employee performance, customer satisfaction, and financial outcomes for businesses.