input 330 from the management input flowchart 200 in step 332 the human resources department will generate the required human resources data documents for all employees per the funding pool the human resources data documents for all employees per the funding pool 334 is output 336 and utilized in the processes set forth in tool calculation flowchart sheet 1 700 and sheet 2 800 depicted in fig7 and 8 the end 338 of the human resource input process is reached the value factor selection process 400 is depicted in fig4 at the start 410 of the process management and human resources must identify 412 if the incentive plan is based on product project and or service they must also identify 414 the product project and or service key attributes to be factored into the incentive plan ranges for key attributes 416 must be identified and as shown in step 420 it is recommended that three ranges for each key attribute be determined all key attributes should have the same number of ranges a numerical value e g from 1 to 3 is assigned to each key attribute range column the next step 418 comprises establishing the product project and or service value factor matrix a sample value factor matrix 422 is provided in tool calculation flowchart sheet 1 700 depicted in fig7 in step 426 a product project and or service value.