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  • 學位論文

工作評估、績效管理與薪資管理之關係應用於實務之研究-以國內製造業為例

A Study of Relations Among The Job Evaluation, Performance Management And Salary Management Taken Into Practice — Illustrations of Domestic Enterprises of Manufacturing

指導教授 : 李弘暉 博士
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摘要


「薪資」是勞工為雇主工作而獲得的報酬,薪資可以解決員工基本生活,滿足員工的需要外,它也象徵一個人的身份、地位、能力、貢獻、權力、資歷等。(張清滄,1981)薪資對員工而言,當然是多多益善,但對雇主而言,則必須考量成本、效益、利潤、風險、股東報酬等,所以該付多少薪資給一名員工,誠然是一個很傷腦筋的問題,但是公司決定如何支付薪資也是同樣重要的事。這個決策過程必須讓員工們了解和接受,因為這些決策不但影響員工的所得及生活水準,還會影響他們滿足其「身份、自尊,以及自我實現」慾望的能力,甚至影響他們的工作方法。雖然金錢並非造成工作動機的真正因素,卻是最重要的外在性(Extrinsic)報酬。如果沒有合理的報酬,員工自然會產生不滿,進而可能藉由以下方式表達不滿:(1)辭職,(2)表現出不滿及抱怨以反擊公司,(3)訴諸公會,(4)怠工,得過且過。怠工是最常發生的現象,也是人力資源管理所極力要避免的。 心理學大師馬斯洛(Abraham. H. Maslow, 1908~1970)的需要階梯理論中將人的需求予以層級化:生理、安全、愛與歸屬、尊重以及自我實現等五大需求。一直以來,工作種類、工作份量以及薪資的多寡都是直接及間接的影響人的五大需求,也是員工們最關心且主要抱怨的問題。如何藉由「工作評價」、「績效管理」及「薪資管理」,給予員工適當的報酬、安置合適職位、分派合理任務以滿足其身份、自尊以及自我實現的慾望,進而影響其工作表現達成組織發展目標是人力資源管理的重要課題。 薪資應「因職而異」,但如何建構合理的薪資則須「工作評價」、「薪資管理」及「績效考核」的交互運作俾能達成。以組織之願景為導向,展開各部門之策略計劃,再依據組織內各項職務之工作說明書中所列其所需的技術、努力程度、責任以及工作環境等,透過「工作評價」的方式,決定組織薪資架構再參考業界的薪資水準加以調整。但工作評價的結果將受組織內外環境的變化影響,員工的素質亦會隨著各種訓練及年資的增長而提昇、物價水準和經濟景氣也不斷變動,組織必須藉由定期檢討「工作評價」、執行「績效考核」、透過薪資調查及審視修正組織之員工給予,以做到完善的「薪資管理」。 在「工作評價」、「績效管理」和「薪資管理」交互運作下,員工能獲得合理的薪酬滿足充份發揮潛力;組織亦能充份透過各個職務所需之條件施以適當之員工訓練,讓員工適才適所,使人才培育及人力資源發展發揮最佳功能。由於滿足了員工其歸屬及受尊重的需求,組織可結合目標管理,使員工及組織共同成長,成就組織之永續經營。正確的「工作評價」,確立目的的「績效管理」及追求具競爭力的薪酬制度的「薪資管理」,直接且長遠地影響員工在組織永續經營中人力資源發展。 本文將參考文獻資料,探討「工作評價」、「績效管理」及「薪資管理」。並例舉國內具領導地位之三家製造業對「工作評價」、「績效管理」及「薪資管理」之實務做法加以研究、說明及分析,期由實務之研究印證學理提供企業界從事人力資源管理人員及研究同學對此領域之參考。

並列摘要


“Salary” is a reward that laborers work for. their employers. Salary enables an organization to solve employees’ basic living and satisfy their needs. It also symbolizes a person’s position, status, abilities, contributions, powers, and qualifications (Chang Ching-Chan, 1981). For employees, personal income is never considered too much. For employers, however, costs, performances, benefits, risks, and shareholders’ payment should be taken into consideration. It is indeed a headache to decide how much should be paid to an employee. Similarly, it is important for a company to decide how to pay salaries. The process of such decision-making has to be known to the employees and be accepted by them. The decision will not only affect employees’ income and standard of living, but also their desires and abilities of seeking “ status, dignity, and self-fulfillment” and the way of their working. Money is not the only factor that gives motivation to work, but it is the most important extrinsic award. Without reasonable payment, employees would naturally come up with dissatisfaction. Furthermore, they may express their dissatisfaction in the following ways: (1) resign, or (2) show their dissatisfaction and complaints to their company, or (3) resort to the Union, or (4) be idle at work. Idling at work occurs very often. It definitely should be avoided by the human resources management. A psychology master, Abraham. H. Maslow, 1908-1970, in the theory of his dynamics of the basic needs, classified the levels of people’s needs: the “physiological” needs, the safety needs, the love needs and esteem needs, and need for self-actualization. Job kinds, job content and job payment, either in a direct or indirect way, may influence the five needs, which also employees’ most concerns and major issues of complaints. The most important issue for human resources management should goes to proper payment, good arrangements of positions, and reasonable job assignments through job evaluation, performance management, and salary management. Then, job performance and organizational growth can be therefore achieved. Salary should be varied by jobs. How to build up reasonable salary structure? It can be obtainable by alternately using “job evaluation, performance management, and salary management”. It starts with prospect of an organization. Then strategic plans of each department are made; next, based on skills, diligence, responsibility and working environment, we are able to make appropriate salary adjustments through job evaluation and a reference to the salary structure in the community. Nevertheless, job evaluation will be influenced by the variation of organizational environment. The quality of employees will also be better along with various job trainings and increasing seniority. Prices of commodities and prosperity in economy vary all the time, so organizations should do regular review on “job evaluation”, carry out “performance assessment”, make salary surveys, and examine employees so as to make perfect “salary management”. Under alternate operations of job evaluation, performance management, and salary management, employees could get reasonable remuneration and their potential talents could also be displayed in full; on the other hand, organizations could offer employees appropriate job trainings according to the needs of position. Consequently, employees could be placed in a right place and their abilities and human resources can be fully used and developed. In order to satisfy the needs of employees in terms of respect and sense of belonging, organizations could combine the management by objectives, enabling employees to grow together with the organization. In this way, organizations may keep their operation perpetually. Correct job evaluation, precise performance management and competitive salary management can give profound influence on employees working in a perpetual organization and on the long-term development of human resources. In reference with documents and data, this thesis deals with job evaluation, performance management, and salary management. In addition, it illustrates the application of three leading manufactures in the country. Through this study, illustration and analysis, this paper may serve as references for those who are working at human resources management and classmates studying in this field.

參考文獻


張峰鳴:「台灣省衛生所護理相關人員工作評價及滿意度之調查」,中華公共衛生雜誌,第14期,民國84年。
American Compensation Association, books 46 and 47, ACA、P.O.Box1176, Scottsdale, Arizona, 85252
Wexley, K., & Klimoski, R. “Performance Appraisal: An update”, In G. Ferris K. Rowland (eds), Research in Personnel and Human Resources Management, pp.35-79, Creenwich, Conn: JAI press. (1984)
王文博:「員工績效考評之探討」,人事月刊,第14期,第3卷,頁56-61。
丘宏昌:「各種薪資酬償制度之介紹與比較」,台北銀行月刊,第27卷,第6期,頁50-55,民國86年。

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