台灣高科技公司薪資與離職率之研究

A Study on Pay and Turnover Rate of High Tech Companies in Taiwan

賴麗安(Li-Ann Lai)

指導教授 ： 李吉仁

國立臺灣大學/管理學院/國際企業管理組/碩士(2006年)

https://doi.org/10.6342/NTU.2006.01360

摘要

在今日快速變動的商業環境下，如何保持企業的競爭力一直是企業顧主的關注焦點，達到這目標的做法之一便是發展吸引及留置組織所需「對的人才」的機制，而薪資政策的制定常是建立此機制的重點。
本研究之主要目的，在以實證資料探討台灣高科技產業之薪資與離職率之關聯性。首先，我們提出一個包含薪資結構變數（變動薪資比率、總固定薪資市場競爭力、全薪市場競爭力）為自變數與離職率（全體員工的離職率、研發人員的離職率、業務人員的離職率、主管人員的離職率、非主管人員的離職率等五種）為因變數的實証架構。同時，此實證架構以公司的國籍(外商或本地企業)及公司的運營(有工廠或沒有工廠)為薪資與離職率間之干擾變數。本研究資料來源為美商惠悅企管顧問公司之2005年整體獎酬市場調查中的高科技產業資料庫，此資料庫包含127家台灣高科技之外商或本地企業。本研究方法包括相關性分析、變異數分析及比較性統計分析。
本研究實證結果顯示：(一)當三種自變數分別與不同之離職率做相關性分析，結果並不顯著，這意謂公司之變動薪比率、總固定薪資市場競爭力、全薪市場競爭力與公司離職率高低的關係並不顯著，這也意謂整體獎酬中的非金錢性獎酬對於留才可能是重要的；(二)將分析之三種自變數加入公司的國籍干擾變數時，則發現在全體員工的離職率及研發人員的離職率有顯著關聯，此結果顯示在台之高科技外商公司所採用之較扁平及寬幅之彈性薪資結構對於降低離職率可能是有幫助的；(三)比較性統計分析結果顯示，本地企業研發人員的離職率在高變動薪資比率時是最高的，這意謂以高績效導向之薪資政策並不能達到留置研發人才的目的。本研究並提出研究結果意涵的討論與實務建議。

關鍵字

台灣高科技產業 ； 薪資 ； 薪資組合 ； 薪資競爭力 ； 離職率

並列摘要

In today’s rapid changing business world, how to sustain the competitiveness is always the primary focus of the employers. One way to achieve this goal is to build up a mechanism to attract and retain the “right people” to the organization. Pay policy is one of the mechanisms for such purpose.

The purpose of this study is to undertake an empirical approach to investigate the potential relationship between the employee pay structure and the organization turnover rate. We suggest a conceptual framework which encompasses employee pay structure, including variable pay mix, pay competitiveness of total guaranteed cash, and pay competitiveness of total cash, as independent variables, and organization turnover rates, including turnover rate of all employees, turnover rate of R&D function, turnover rate of sales function, turnover rate of management level and turnover rate of non management level, as the dependent variables. In addition, this framework identifies company nationality and types of company operation as two key moderators on the relationship to be tested. The data source used in this study was derived from the 2005 Watson Wyatt Taiwan Total Rewards Survey high tech industry database, in which data samples included a total of 127 multinational companies and local companies. The data were analyzed by correlation, analysis of variance, and comparative statistics.

There were several important findings from our empirical analyses. (1) It was found that there was no significant relationship between employee pay structure and organization turnover rate. These results are in line with the trend of “total rewards” approach that suggests monetary reward alone can not achieve the talent retention purpose. The results also imply that non-monetary rewards may be more prominent to manage turnover intent. (2) When company nationality was added as a moderator, it was found that there were significant relationships between three independent variables with the turnover rate of all employees and the turnover rate of R&D function. This implies that multinational companies’ turnover is lower than local companies due to its flatter pay structure providing flexibility in pay practice. (3) When the types of company operation were analyzed, the only significance was found in the turnover rate of R&D function. When examined by comparative statistic, it was found that the turnover rate of R&D function is at its highest when variable pay mix occupies a high proportion of cash incentives, suggesting that the high-power-incentive approach is not an effective way to retain R&D people. Implications of these results and suggestions to companies in managing people retention are also discussed.

並列關鍵字

Taiwan High Tech Industry ； Pay Mix ； Pay Competitiveness ； Turnover Rate

參考文獻

Adams, Stacy J. 1963. Towards an Understanding of Inequity, Journal of Abnormal and Social Psychology, 67, pp.422-36.

Eisenhardt, KM. 1985. Control: Organizational and Economic Approaches. Management Science, 31(2), pp.134.

Eisenhardt, KM. 1989. Agency theory: An assessment and review. Academy of Management Review, 14(1), pp.l57.

Herpen, Van Marco, Praag, Mirjam Van, and Gools, Keens 2005. The Effects of Performance Measurement and Compensation On Motivation: An Empirical Study, De Economist, 153:303-329.

Herzbert, Frederick 1987. One More Time: How Do You Motivate Employees? Harvard Business Review, September/October.