- 學位論文
員工紅利對企業經營績效影響之探討-DEA、Malmquist之應用
The Impact of Employee-Bonus on the Operational Efficiency – the DEA and Malmquist Approach
摘要
本研究主要目的在於分析員工紅利對台灣高科技產業的經營績效影響之探討，並且嘗試使用資料包絡分析法（Data Envelopment Analysis）來評估高科技產業間相對經營效率差異程度為何，且加入欲探討經營績效的勞動激勵因子－「員工紅利」為投入變數，以了解企業在實施員工分紅制度後，各產業的投入與產出項金額之相對效率關係為何。 樣本資料主要以西元2005至2007年台灣上市電子產業為研究對象，並且運用DEA等分析模式作為資料分析之研究方法，用以探討國內高科技產業經營績效及跨期生產力指數變動的情況，以期待發掘出相同產業間，因員工分紅金額的差異所造成之相對效率變動程度的相互比較情形。本研究將探討是否能有效劃分出企業發放員工紅利金額的準則，以期望能有效分析出企業因有無發放員工紅利或發放金額的不同時之產業效率分析依據，而使企業經營績效分析上亦有顯著差異性存在。 本研究結論以半導體產業為例，可得知有納入員工紅利投入項企業效率值是顯著優於未納入員工紅利投入項的企業效率值，且大部份電子產業有發放員工紅利的企業在跨期MPI生產力指數的表現上皆明顯大於未發放員工紅利的企業，因此台灣高科技 電子產業的員工紅利政策的發放對於企業經營績效提供了一定的激勵效果。
並列摘要
The purpose of this study is to investigate the impact of employee-bonus on the operational efficiency of the firms in Taiwan. The employee share bonus has been implemented in Taiwan for a long time. In the advance of high-tech industry, employee share bonus plays an important role, but it also causes many controversial issues. The sample firms are those electronics firms listed in Taiwan from 2005 to 2007. The empirical analysis is based on the Data Envelopment Analysis (DEA) and Malmquist Analysis. The employee-bonus will be treated as an additional input variable. The ranking results with and without the employee-bonus variable will be compared and discussed. The Mann-Whitney U tests will be performed to see whether the ranking results with and without the employee-bonus variable will have a significant difference. Then, the Malmquist Analysis is used to examine the cross-period transformation among the firms. Moreover, the quantile regression analysis is used to examine whether the impact of employee-bonus on the operational efficiency of the firms will be different among the very efficient and the non-efficient firms.
參考文獻
延伸閱讀
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