The Relationship between a Buyer Incentive Scheme and Purchasing Performance

採購人員獎酬制度與採購績效之關聯性

朱炫璉(Hsuan-Lien Chu) ； 劉順仁(Shuen-Zen Liu) ； 劉乃熒(Nai-Yng Liu)

《當代會計》 13卷1期 (2012/05) Pp. 1-25

https://doi.org/10.6675/JCA.2012.13.1.01

摘要

本文主要探討台灣某零售業者之採購人員獎酬制度的適切性。本研究利用Tobit迴歸模型檢驗採購人員績效獎金和其採購績效間之關聯性，同時也評估了目前該個案公司之採購人員績效獎金的評估方式是否恰當。此外，為了改善該公司採購人員的獎酬設計，本研究進一步使用了平衡計分卡（BSC）結合層級分析法（AHP），提出更適合的採購人員績效評估制度。本研究結果發現，目前個案公司之採購人員績效獎金與其績效之間並無關聯性。此結果顯示出目前僅以財務指標作為採購人員之績效衡量指標，可能無法達到激勵採購人員的效果。本研究主要貢獻除了增加有關誘因效果之實證研究外，同時也提供零售業者，作為其設計適當獎酬機制之參考。

關鍵字

獎酬機制 ； 平衡計分卡 ； 層級分析法 ； 財務衡量指標

並列摘要

In this study, we investigate the appropriateness of an incentive scheme that links buyer compensation to the measurement of performance in a Taiwan retail chain. We use a Tobit regression model to examine the relationship between buyer bonus and purchasing performance, as well as assess the suitability of the current buyer incentive scheme in the case company. To improve scheme design, we have utilized the balanced scorecard (BSC) and analytic hierarchy process (AHP) to establish a more suitable performance measurement system to evaluate buyers. We found that there is no relationship between buyer bonus and purchasing performance. These results suggest that an incentive scheme that links compensation mainly to financial measures may not be suitable for motivating buyers. Our study fills a gap in the literature regarding the effects of incentives, as well as insights into a practical means for establishing appropriate incentive schemes for retail companies.

並列關鍵字

incentive scheme ； balanced scorecard ； analytic hierarchy process ； financial measures

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