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| With stock options tainted, pay packages grow more diverse -- and smaller. |
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CFO Staff,
CFO Magazine
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The Cap Gap
How average pay for CFOs differs from small-cap to large-cap companies.

Company Revenue
| $25 Million |
|
|
148.3 |
|
|
153.8 |
|
|
271.9 |
|
| $50 Million |
|
|
168.7 |
|
|
183.6 |
|
|
332.4 |
|
| $100 Million |
|
|
191.9 |
|
|
219.3 |
|
|
406.4 |
|
| $200 Million |
|
|
218.3 |
|
|
261.9 |
|
|
496.9 |
|
| $500 Million |
|
|
258.8 |
|
|
331.1 |
|
|
648.2 |
|
| $1 Billion |
|
|
294.4 |
|
|
395.4 |
|
|
792.5 |
|
| $3 Billion |
|
|
361.2 |
|
|
523.8 |
|
|
1,089.8 |
|
| $10 Billion |
|
|
451.9 |
|
|
712.9 |
|
|
1,545.3 |
|
| $25 Billion |
|
|
535.8 |
|
|
901.3 |
|
|
2,015.6 |
|
Note: The relationship between compensation and organization revenues is based on single regression analysis.
Base salary: Base salary earned in the fiscal year.
Short-term incentive: Annual bonus (cash).
Total cash compensation (TCC): Sum of base salary and annual incentive.
Long-term incentive: Includes incentive stock options, nonqualified stock options, phantom stock, restricted stock, SARs, performance units, performance shares, and cash.
Total direct compensation (TDC): Sum of base salary, annual incentive, and long-term incentive.
Source: Mercer Human Resource Consulting
Return to the article "Changing Fortunes: The 2004 Compensation Survey."
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