7/ EC distribution base maximizing the motivation of employees without risk to the company and without drawing on the profit remunerating the shareholders, nor duplicating the fixed salary already provided for in the turnover:

• Vector 2 of HCM accounting automates the payment of variable wages on the basis of rule 33/67 of "cognitive dissonance" boosting "attitude change" (33% of the EC pay variable wages and 67 % strengthen the company's cash flow).

Vector 2 takes into account the contribution of each employee to the mitigation of losses linked to five well-known socio-economic indicators of operational risk losses WHICH ARE IN THE FIELD OF POWERS of each:
• Absenteeism,
• Work accidents,
• Quality defects,
• Gaps in direct productivity (overtime and overconsumption of materials) and
• Gaps in know-how (including lack of versatility).

These indicators have been known for a long time. The difficulty so far was not being able to calculate their costs and to have them scattered in statistically calculating tools treating them separately regardless of their connection.

- Operating structurally, each indicator driving the others, with HCM accounting technology, they are now taken together in the weighting system.