Watching the Office with my friends and we were on the episode "The Promotion". I know some people think Michael's original plan was good and though I somewhat agree, I also think it would have been unfair.
Some people did not deserve bonuses at all. The people in sales seem to work the hardest (along with accounting). Kevin does NOT deserve the same bonus as Oscar or Angela. As much as I like Andy, he also does not deserve the same bonus percentage as Dwight, Stanley and even Pam.
Secondly I'm pretty sure Michael came up with that idea because he didn't want to upset anyone. Throughout the show we know Michael doesn't want to upset his employees because he wants them to see him as a friend. His idea did not stem from his intelligence just his fear of not being liked.
I don't think Jim was annoying this episode like others may think. It was his first time being manager and was only trying to do his job. Jim had three prior managers: Michael, Josh and Charles. He didn't want to be like Michael who was childish, a procrastinator and at times a pushover. He couldn't try to reinforce how Josh was as manager to guide him, because Josh quit early and he barely got to learn from him. He didn't want to be like Charles who judged people way too quick, was apathetic and just made the workspace unpleasant for anyone who wasn't Dwight, Angela and Kelly. So I don't blame Jim for his behaviour in this episode.
However so far I've been very entertained by The Office. My current top three are: Michael, Jim and Pam. I don't like Dwight (yet I know he'll get better) because he killed Angela's cat without telling her. He could have let her say goodbye first.