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If I have to choose between the three, I would go for office (team) expenses because the team works closely together (hence the word team) towards achieing common goal(s) ... T.E.A.M means "Together Everyone Achieves More" and this is when office (team) incentives come to reaware the combined effort and the achievement of the results
It depends on the manager view to the work nature. For example, if there is a sales campaign i prefer group incentives, but if there is personal selling and marketing i prefer personal incentives.
Individual Incentives would be best suited where individuals alone were responsible for completing Tasks. Eg. say the number of Clients you can bring to your Firm as a Partner.In a Normal Case, Group Incentives would work best. The reason I am choosing Group and Not Office is Because while Office Rivalry can exist, it doesn't lead to as much productivity as a Group Rivalry between two groups of the same office. Competition Sparks Productivity and Innovation. In the bigger Scheme of things, you would still be competing with another company but it would be more productive if you could visualize a competition in the form of an office Group.
Individual incentives allow you to target rewards to the individual rather than taking a generic/majority approach. Each person is driven by different things and so if you can tailor your approach to your team members then it's likely to increase morale and ultimately results.
Team incentives can work if you have a team of similar individuals - for example, a meal out for younger people who may socialise with each other outside of the work environment. However, I do believe that individual incentives work best overall.
I would prefer group incentives. Which will show us good result and good work progress.
In my opinion a good balance of both group and individual incentives are necessary for optimum efficiency