When the first signs of a decline in efficiency appear in a company, management often begins to change the system of motivation and remuneration. However, from the point of view of a systems approach, obvious signals are only a consequence of deeper causes. The motivation system must be interconnected with the goals of the organization, form a single whole with other business processes and take into account the impact that the use of certain tools in a particular department has on business results as a whole. Therefore, first of all, it is necessary to create a balanced system of agreed goals and indicators and only then link it with the system of motivation and remuneration. All recommendations of the author, a well-known consultant and business coach, for creating such a system are supported by examples from Russian practice. The book is addressed primarily to company owners and top managers and, of course, will be useful to HR directors.