Rab (1991), in his study taking a sample size of 24 enterprises operating in Dhaka,

found that almost 87.5% enterprises pay one or more types of allowances in
addition to salary. He found that almost 7% enterprises paid festival bonus, 20% paid medical

allowance, and 20% provided pay increment. A case study (Taher, 1992) on the overall personnel
management (HRM) practices of Khulna Hard Board Mills Ltd uncovered inadequate
compensation as one of the main problems of that enterprise.
References.
Rab. A management pattern and problems of small enterprises in Bangladesh,
Journal of Business Administration, Vol 17, No. 3&4, 1991
Taher. Personnel Management Practices in Bangladesh: A case study on Khulna Hard

Board Mills Ltd. Management Development, Vol 21, No. 1, pp. 69-82,1992