Needs a detailed elaboration due to the involvement of various factors. To the best of my konwledge few are -
1. Remunerations as per job profile vs eligibility / qualification and experience.
2. Additiotional payments on behalf of work performances or profitability of the organisation apart from base salaries. Being in losses such things can be hampered.
3. For point no 2 reasons for losses t ascertained accurately i.e. by way of improper planning in any operational or functional domains of organisations, the services or products offered by orgnisation are of competent ot became obsolete etc.
4. Competent and regular payments to competent employees keeps the moral high and meets the pace of business growth and goodwill.
5. Short term gains by way of deduction in employees' remuneration is a narrow thinking which is not substainable in current scenario.
6. There has to be a systematic way of designing payment structures in organisations and above all there has to willingness to pay.
7. The more stringent are rules to get the output should commensurate with the softnes in payments.
8. Human resource valuation and accounting is a value added tool.
