HOT NEW PERK: CAR TELEPHONES

Car telephones have risen to No. 7 on the National Institute of Business Management's 1990 list of top 10 perks for company chief executive officers and presidents. In 1988 car phones ranked 10th. Body guards and personal use of the company yacht made the list for the first time. The top perk is a company car for business use.

The cost of perks is up. Firms spend a median of $9,000 annually on each executive, $2,000 more than in 1988.