現今全球產業激烈競爭的趨勢下,企業應保有內部的技術、資訊、營運效率等競爭力,以因應快速競爭的時代,而企業中的管理人員手中握有的權力,就代表了企業的重要資源。企業為了保有管理人員手中握有的資源及能力,也應該給予較高的薪資,以留住人才,維持並創造更高的競爭力。 本研究探討管理裁量權對薪資設定之關聯性,另外將任務特性、組織特性納入為干擾變項。最後,本研究將對分析結果進行討論,並對後續研究者與企業實務管理提出研究建議。 本研究採問卷調查法,以便利抽樣的方式發放問卷,共計發出220份問卷,回收且有效問卷數為154份,進行相關分析,實證結果如下: 1. 管理人員的職位權力與整體薪資設定並無達到顯著相關,顯示職位權力越大,管理人員的薪資比起同職等的同仁並無顯著較高。 2. 管理人員的個人權力與整體薪資設定達到顯著相關,顯示個人權力越高,管理人員的薪資比起同職等的同仁顯著較高。 3. MPS對職位權力與保健性津貼、個人權力與保健性津貼之關聯性具有顯著的調和效應。 4. 組織正式化程度對於職位權力與整體薪資設定之關聯性具有顯著的調和效應。 5. 組織集權化程度對於職位權力與整體薪資設定、個人權力與整體薪資設定之關聯性皆不具有顯著的調和效應。
The current trend of intense competition around the whole world, companies should maintain internal technical, information, operational efficiency, competitiveness, due to the fast competitive era. Power of manager in the company on behalf of important resource. In order to keep those resources should be given higher salaries to retain talent, and create more higher competitive. This study is focused on the effect of managerial discretion on compensation design, organization characteristics and task characteristics as moderating variables. At last, the result of the study will be discussed, and a recommendation will propose to those researcher and business practitioners. A questionnaire survey was used in this study, totally 220 questionnaire were sent, returned and valid questionnaire were 154. After analysis, the results presented as follows: 1. Position power of manager are no significant positive to compensation design. 2. Personal power of manager are significant positive to compensation design. 3. The interactions between MPS and position power, MPS and personal power have significant effect on hygiene-based pay. 4. The interactions between formalization and position power have significant effect on compensation design. 5. The interactions between centralization and position power, centralization and personal power have no significant effect on compensation design.