| 摘要Abstract | 公司為了解決代理問題，設計各種獎酬制度，以誘使員工追求的目標與組織的目標一致，包括了論件計酬及獎金等制度。理想之獎酬契約應該依據員工對公司的貢獻及適切的評估指標權重。個案公司每個月會根據各分店的營業額、毛利額等資料來評估店長績效以決定其獎金。然而，這些評估指標之權重設置多為主觀決定，其所計算出來的報酬，是否與分店實際績效具有關連性，而具有公平激勵之效果，則為本文主要之研究目的。
本研究先以Spearman Rank correlation來檢驗DEA所產生之績效綜合指標及相對效率值與店長績效獎金之關係。為控制其他因素之影響，並進一步以Tobit迴歸來探討績效綜合指標及效率值對店長績效獎金之影響以檢驗店長績效獎金制度之適切性。
結果顯示個案公司給子店長的獎金與客觀的門市績效綜合值呈正相關，而獎金與相對效率值卻呈現負相關，顯示分店效率愈高，其店長所獲得之獎金愈低，反而分店效率愈低，其店長所獲獎金愈高。因此，在計算店長獎金時，應同時考量門市之投入及產出、財務與非財務之績效，以避免績效與獎酬制度的連結無法透過對員工的激勵而發揮效用。Firms design compensation contracts to solve the agent problem and induce employees to operate in the firm's interest. These include piece rates, bonus, and so on. Ideal compensation contracts should use information about employees' effect on firm value and weighted properly. The case organization evaluates store's performance based on store sales, gross profits, and so on. However, the weights on those measures are determined subjectively. Therefore, the objective of the study is to investigate the effect of store manager bonuses on store performance.
We use Spearman Rank correlation to examine the relationship between store performance and formula bonus. To control for the effect of other variables, we also further use Tobit regression to investigate the effect of performance index and efficiency on store managers' formula bonus to examine the effectiveness of the bonus contracts.
The results indicated that store managers' bonuses generally increase with higher performance index. However, stores with higher efficiency is associated with lower store managers' bonuses store managers' bonuses. Therefore, in bonus assignments, firm should consider inputs and outputs, financial and nonfinancial measures to induce employees to operate in the firm's interest. |