運用營業收入薪資比評估員工薪資滿意度與對員工組織承諾和離職意願之影響：二項評價模式(BOPM)

Evaluating Employees' Pay Satisfaction by Means of An Operating Income Ratio and Its Influence on Organizational Commitment and Turnover Intention：the Binomial Option Pricing Model (BOPM)

楊奕源(Yih-Yuan Yang)

《大葉學報》 12卷2期 (2003/12) Pp. 19-30

https://doi.org/10.7119/JDYU.200312.0019

摘要

本研究嘗試運用營業收入薪資比來評估員工薪資滿意度，並結合二項評價模式（CRR模式）來預測未來一年的營業收入薪資比，以評估員工對未來的薪資期望，最後再使用問卷調查來驗證推導結果。
本研究發現依據平等理論原則，員工對所付出的勞力與期望的報酬成正比，當組織榮業收入增加，員工相對付出的勞力也會增加，因此，對於報酬期望也相對提高，故運用榮業收入薪資比的數據，來評估員工的薪資滿意度有其功能。
研究中針對M公司的問卷調查結果，員工對於薪資滿意度偏低，符合運用營業收入薪資比的推算結果，對未來一年的薪資期望亦偏低，也符合運用二項評價模式（CRR模式）推導的計算結果。但在對組織承諾與離職意原調查的結果，因為尚有其他變項的影響，並沒有顯示強烈的相關性，也驗證只有單一的薪資滿意度變項，對員工的組織承諾與離職意原，並不能產生關鍵性的直接影響。

關鍵字

二項評價模式 ； CRR模式 ； 營業收入薪資比 ； 薪資滿意度 ； 組織承諾 ； 離職意願

並列摘要

For the purpose of predicting employees’ pay expectations, this study uses the ratio of operating revenues to evaluate employees’ pay satisfaction, and, by including the Binomial Option Pricing Model in the analysis, to forecast the ratio of operating revenues for the coming year. The findings of this study are finally verified by a questionnaire survey of Company M.
This research found that, according to the principle of Equity Theory, employees’ devotion to work and their pay expectations are in direct proportion. When the operating revenues of the organization increased, the labor that the employees devoted also increased accordingly; likewise, their pay expectation as a consequence. The case at hand has therefore demonstrated that it holds significant validity and reliability for using the ratio of operating revenues to evaluate employees’ pay satisfaction.
The result of the survey of Company M shows that the pay satisfaction of the employees is low, which conforms with the outcome of the analysis based on the ratio of operating revenues. In addition, the pay expectation for the coming year is also low, which tallies with the parametric result derived from the Binomial Option Pricing Model (BOPM). Nevertheless, due to other variables involved, the study found no high correlation between employees’ pay satisfaction-expectation and their loyalty to the company in terms of organizational commitment and turnover intention. It is concluded that pay satisfaction, the only variable tested, does not exert a crucial influence on employees’ organizational commitment and turnover intention.

並列關鍵字

binomial option pricing model ； BOPM ； ratio of operating revenues & pay ； pay satisfaction ； organizational commitment ； turnover intention