Economic recession has always been a difficult time for business organizations; it affects the profit of a company directly and influences the bonuses given to the employees. The term recession refers to a period when the economy of a country is doing badly because an industry is producing less and more people are becoming unemployed. The definition of a bonus is an equivalent extra compensation given by the company usually at the end of the year. One of the dilemmas a company is facing is whether to maintain the bonuses system or, to abrogate it when there is a significant fall in the company’s profit and when the employees did not meet the targets set by their managers. This dilemma is the predicament focus of the case study Bonuses in Bad Time written by Beyersdorfer、Dessain and Ton published in July-August 2012. Luisa Fernandez, the CEO of one of Spain’s largest grocery store Superado, is facing a problem with a deficient profit due to the recession in Spain. Maria Alva, the vice president, had made a difficult discussion with Luisa about not giving the employees a bonus at the end of the year. However, Rodrigo Mendoza, the store manager has a different perspective on the issue. He points out that Superado is not the only company that is facing this problem. It may be too risky to take away the employees bonus for it will affect their enthusiasm. Luisa thinks it is unfair to take away the reward of the employees as it has been a tradition for over 30 years, and she does not want to change the culture. She also believes that although Superado is facing a serious issue with profit, with Superado’s reasonable benefits, the employees would not resign. With Rosa, the sales manger’s suggestion of reducing the range of the products, In order to cut down the budgets, Luisa now needs to hold a meeting with the employees for further discussion about the bonuses