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| Title: | 員工努力度對員工績效及獎酬之影響 ——以S食品個案公司為例
The Influence of Employee Effort on Employee Performance and Compensation: A Case Study of Food Industry |
| Authors: | 柴逸晗
Chai, Yi-Han |
| Contributors: | 吳安妮
柴逸晗
Chai,Yi-Han |
| Keywords: | 作業價值管理
作業基礎成本制
員工努力度
績效
獎酬
Activity Value Management
Activity-based Cost System
Employee Effort
Performance
Compensation |
| Date: | 2023 |
| Issue Date: | 2023-07-06 16:50:50 (UTC+8) |
| Abstract: | 員工作為企業運營中最活躍之因素，其在工作中投入之努力度對其績效有著密不可分的影響，從而亦會對企業整體績效產生巨大作用。員工之獎酬又與其績效產生連結，故亦與員工之努力度有著緊密關聯。作業價值管理系統（Activity Value Management, 簡稱 AVM）係以作業基礎成本為基礎的整合性管理系統，該系統之目的在於釐清企業運營過程中各項原因資訊及結果資訊，提供企業作出策略面、營運面與政策面之各項決策依據。
本研究採用個案研究法與田野實證分析法相結合，以國內食品業一個案公司之業務人員為研究對象，通過個案公司導入AVM後產生之2020年12個月之資訊以衡量業務人員之銷售績效及投入之努力程度，並整理S公司業務人員2020年12個月之相關獎酬資訊。
參考過往國內外學者之理論與研究結果，本研究提出以下假說：（1）員工之努力度與其績效呈正相關性。（2）員工之努力度與其獎酬呈正相關性。本研究依據研究假說建立研究模型，並將員工投入努力度與其銷售績效及獎酬之關係進行分析。本研究之田野實證分析結果顯示，員工之努力度對其績效與獎酬皆顯示出顯著之正相關性。依據此結論，本研究建議個案公司應在設計獎酬制度時將員工投入之努力度充分納入考量，並結合其創造之績效，如此方可令獎酬既合理又起到激勵作用。
As the most active factor in the operation of the enterprise, employees` effort has an inseparable impact on their performance, which will also have a huge impact on the overall performance of the enterprise. Employee ‘s compensation is also linked to their performance, which is also closely related to their efforts. Activity Value Management (AVM) is an integrated management system based on the basic cost of activities. The purpose of the system is to clarify various cause information and result information in the process of enterprise operation and provide enterprises with strategic and operational information.
This study adopts the combination of case study method and empirical analysis method. It takes the business personnel of a case company in the domestic food industry as the research object, and uses the information generated after the case company introduces AVM to measure the sales performance and effort of the business personnel. This study also tidies up the information of compensation for business personnel of case company during 2020.
Referring to previous theories and research results of domestic and foreign scholars, this study puts forward the following hypotheses: (1) There is a positive correlation between employee effort and performance. (2) There is a positive correlation between employee effort and reward. This study establishes a research model based on research hypotheses and analyzes the relationship between employee effort and their sales performance and rewards. The results of field empirical analysis of this study show that employees` effort has a significant positive correlation with their performance and rewards. Based on this conclusion, this study suggests that the case company should fully consider the efforts of employees when designing the reward system, and combine the performance created by them, so that the rewards can be both reasonable and motivating. |
| Reference: | 中文文獻：
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3、 吳安妮，2001，作業成本制度(ABC)在管理決策上之效益，會計研究月刊，第182期: 59-63。
4、 吳安妮，2011，以一貫之的管理－整合性策略價值管理系統（ISVMS），會計研究月刊，第312期：107-120。
5、 吳安妮，2021，企業策略的終極答案:用「作業價值管理 AVM」破除成本迷思， 掌握正確因果資訊，做對決策賺到「管理財」(第二版)，台北市:臉譜出版社股份有限公司。
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| Description: | 碩士
國立政治大學
會計學系
110353053 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110353053 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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