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This sales target processing has been implemented for years within Oracle and other companies (http://insidespin.com/sales-compensation.php)
This process ought to secure a manager's hierarchy achievements based on his team individual statistical unavailabilities (resignations, illness, maternity leave, deal conversion rates, dismissal...).
However, the increase in employee "rotation" and the pressure on sales achievements can generate an increase in the Uplift practice -- Leading to even more people leaving the company.
Let's have an example :
Peter C Sales VP receives a 300 M$ Quota.
He's eager to go to the excellence Club. He wants to fund a new dedicated sales Hunt group without impacting his P&L. He expects from this an additional cost of 30 M$ and chooses a 10% uplift for his regular sales teams.
He distributes 110 M$ to his 3 direct sales directors.
Viktor R, Sales Director, is a fair guy, he takes no uplift he distributes 110 M$ - No Uplift.
Brian Mortimer Sales Manager receives 20 M$ - He knows he's got 2 people leaving, one pregnancy. He's quite unsure to have an approval for hiring in before some time. he over distributes quotas by 20%, so 24 M$ target to his team.
So an individual in Brian's team will receive 1.211.1 overquota distribution.
Going through those maths, you may overdistribute very quickly at a large scale, securing the company results and margin.
And what if a manager takes more than 20% uplift - Who knows, who checks, who claims ?
"Oracle Treats its employees fairly" - Shouldn't this be proven internally through transparency in the Compensation Systems ?
Shouldn't you ask the GIC teams ?
Should the FY19 T&C really be accepted before having a serious discussion on what is a fair management practice ?
Your comments are welcome.