Perks scarce for new jobs.

• Position: Your Life - Employment packages and salary negotiations - Tips for negotiating job offers

Not surprisingly, company cars and country club memberships are showing up in fewer employment offers today, shows a survey by Robert Half Management Resources, Menlo Park, Calif., a provider of senior-level accounting and finance professionals on a project basis. When asked which benefits they were least likely to offer in the current business environment, 29% of chief financial officers cited executive perks; stock options followed, with 17% of the response.

"Making unrealistic demands of prospective employers can backfire," notes Paul McDonald, executive director of Robert Half. "In today's era of cost-cutting, it's difficult to justify luxury items as part of a new hire's employment package. Salary negotiations today are more likely to focus on results-driven incentives, such as bonuses for meeting agreed-upon performance objectives:'

Below are the five most common mistakes job candidates make when negotiating job offers and McDonald's tips for avoiding them:

* Not knowing what you want. Job candidates should have a clear notion of what they consider "must-haves"--a minimum base salary, for example--and what they are willing to sacrifice, such as season tickets to a professional sports team.

* Failing to do your homework. Applicants should go into the negotiation process having...