Article Brief analysis
The article focused and stressed on how organizations may be able to invest on their lowest level employee to add-value to the organization and ultimately achieve in building assets in the long-term. The case study article focused on proving the effectiveness of an incentive plan on companies and corporations. In addition, the authors wanted to prove that productivity of an organization will be on the rise. There are several positive outcomes resulted from the Jenkins Bricks company. Employees are working harder, declining turnover rates, productivity rate has significantly increased, and even the organization’s outlook and goals are becoming more prominent and distinctive. In summary, the results and examples of the article case study has cohesively and adequately proven the continuous success factors of an incentive plan may help convincing an industry-wide participation.

How do economic incentives, like profit-sharing, really help to build assets? Are these incentives long-term in nature, or short-term?

There are several economic incentives that one may choose to invest in either for the long-term or for the short-term. However, certain incentives may involve employer’s contributions or tax breaks. Familiar plans, such as the 401(k) plan, are products of an economic incentive called profit-sharing. Profit-sharing is an important economic incentive and is heavily covered in the Harvard Business Review case study. It is certainly one of the most attractive incentives that many organizations participate in. Many high return retirement or other future investments plans are setup through profit-sharing. Profit-sharing is important and attractive to both the company (employer) and the individual (employee) because of all of the positive incentives it may offer in helping both, the employer and the employee, to build and increase their assets.
Profit-sharing is defined as a plan that “can be set up to allow for discretionary employer contributions, meaning the amount contributed each year to the plan is not fixed ...…. The plan must provide a definite formula for allocating the contribution among the participants and for distributing the accumulated funds to the employees after they reach a certain age, after a fixed number of years, or upon certain other occurrences” (IRS, 2011). In acknowledging what profit-sharing is all about, one is now able to investigate how profit-sharing is able to assist in building assets benefiting either an individual employee or the business (corporate/employer) participating in profit-sharing incentive plan.
Barrera and Heymann stated in the case study HBR’s article stated that organizations specifically manufacture companies they researched contain result to prove that profit-sharing firms had and increase by 6% are more productive than no profit-sharing firms. The reason these firms are productive because they have resorted to get their employee’s involvement in the company’s and organization’s finances. This in turn motivates employees to be active and personally involved with their company. Thus, emphasizing innovation and productiveness occurs through such attractive incentives plans (Barrera & Heymann, 2010).
Asset building occurs when an executive person makes a decision that the company will invest in the incentive development for the employees which may cause a higher than expected ROI returns. When employees acknowledge that a bonus is expected, they tend to work harder and more diligently. Incentives may also attract high skilled workers and significantly decrease the turnover rate of the company (Barrera & Heymann, 2010). In profit-sharing, one may choose to invest in his/her own company thus building assets for the company and also receiving returns on these profits. Therefore, the long-term benefits aren’t the only noticeable profit-sharing benefits. However, immediate and short-term benefits are attainable through employee development.
These incentives can be considered weather for the long-term investments i.e. retirement plans or for other short term investment products. However, the ‘economics of scale’ one may be able to invest for a certain period of time in order to receive more on the return of investment. (De Waegenaere, Suijs, & Tijs, 2005)..

Are these types of incentives only good for businesses that are well-established, or are they good for all companies?
First of all, it is best to begin with understanding the actual meaning of ‘well-established’ in order to determine the most accurate answer to the Question. The term well-establish is generally used to describe something that has been in existence for a long time in which it became more trusted, accepted, and even successful. However, when the term is used in association with businesses, the definition is expanded.
A well-established business is a business “with a history of strong earnings and good market share might often trade with a capitalization rate of, say 12% to 20%” (Grant Thornton International Ltd., 2008). However, Grant Thornton International, a Canadian Accounting, further elaborates in warning against certain businesses that are not proven to be established and are present in “a fluctuating and volatile market” may trade at a higher capitalization rates, for example they trade 25% to 50%, obviously trading at a much higher risk (Grant Thornton International Ltd., 2008).
Profit-sharing plan is an incentive that is able to function well with companies that do operate ‘highly cyclical’ businesses. This means that during company hardships, employees payroll might be reduced preventing the company from resorting to lay-offs or other ‘cost-cutting measures.’ However, in any given financially positive years, employees are eligible to receive payments above the market (Broughton, 2004). Although, profit-sharing might sound very intuitive and promising, Broughton warns and emphasizes the vitality of the risks if not taking control and good stewardship of the profit-sharing plan. One may simply risk having the short-term profits occur at the expense of the long-term profits, thus making the worst and most disastrous financial errors in their life (Broughton, 2004).
The answer to the question, ‘if these types of incentives are good for all or certain companies’ is simple; profit-sharing is available for all types of businesses regardless if it is ‘well-established’ or not as long as the business is able to conform to all of the qualifications and guidelines that are set up but the Treasury Department. According to the IRS: “Profit-sharing plans may be used by businesses of any size….To set up a profit-sharing plan for your business, you may purchase a pre-approved plan or consult a benefit plan advisor” (IRS, 2012). However, according to the Department of labor, for a business to establish a profit-sharing plan, it must: “adopt a written plan document, arrange a trust fund for the plan's assets, develop a recordkeeping system, and provide plan information to participants” (DOL, 2012).

References
Broughton, A. (2004). Beyond Paycheck-to-Paycheck Wealth-building strategies for venture capital funds to us with Portfolio Companies and their Employees. SJF Advisory Services: http://www.sjfventures.com/wp-content/uploads/2009/10/Beyond_Paycheck-to-Paycheck_Report.pdf
De Waegenaere, A., Suijs, J., and Tijs, S. (2005). Stable profit sharing in cooperative investments. OR Spectrum. Center and Department of Econometrics and Operations Research, and Accounting Research Group. Tilburg University: http://search.proquest.com.ezproxy.liberty.edu:2048/docview/222373572
Grant Thornton International Ltd. (2008). How much is your business worth? Management issue paper. Grant Thornton LLP: http://www.grantthornton.ca/resources/insights/mips/Corporate%20Finance/Valuations/How%20much%20is%20your%20business%20worth.pdf
Barrera, M., and Heymann, J. (2010). Building Assets to Ensure That the Lowest-Level Employees Are Not Left Behind: Create Value by Investing inYour Workforce. Profit at the Bottom of the Ladder: Creating Value by Investing in Your Workforce. Harvard Business Review. Harvard Business School Publishing Corporation: www.harvardbusiness.org/press
Margolin, S. and Shifrin, H. (2007). A primer on qualified pension and profit-sharing plans: pension and profit-sharing plans, long important wealth-building and asset-protection tools, are more valuable than ever thanks to legislation passed early in this decade. Here's an overview for business advisors about these plans and what they can do for employers. Illinois Bar Journal: http://go.galegroup.com.ezproxy.liberty.edu:2048/ps/i.do?id=GALE%7CA166201293&v=2.1&u=vic_liberty&it=r&p=ITOF&sw=w
US Department of Labor (DOL). (2012). Profit Sharing Plans for Small Businesses. Employee Benefits Security Administration. http://www.dol.gov/ebsa/publications/profitsharing.html