There is much in the literature on gainsharing and profit sharing, and one of the key issues is the extent to which any money generated by that incentive plan should be divided equally among employees or differentially based on criteria such as individual performance, seniority, job title, level in the organizational hierarchy, and so on.

Based on your review, what do you think is the best criterion that should be used to allocate the pool of incentive money? Justify your answer.