中型電子業研發人員績效評估-以平衡計分卡觀點

Performance Evaluation of R&D Empolyees in Medium Electronic Industry: A Balanced Scorecard Perspective

許純芳(CHUN-FANG HSU)

指導教授 ： 卓佳慶

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2015年)

摘要

在現今企業的競爭環境下，優秀人才對於企業核心能力及市場競爭力的提升緊密相連。因此制定出合理的薪酬制度，是企業經營上最重要的任務之一。其中電子業對研發人才的需求更甚其他產業，但研發人員工作的特殊性，績效不易評估。再加上公司規模非屬於大型者，受限於資源不足與缺乏資本市場誘因，招募留任研發人才的競爭力相對弱勢。因此，本研究依據平衡計分卡的四個構面，透過個案研究與訪談，建構有效之研發人員績效指標，並與獎酬結合，提供中型電子業研發人員績效薪酬制度的參考。
研究發現，個案公司受訪的研發人員，對平衡計分卡四個構面之顧客面的認同度最高，學習與成長構面認同度次之、再次之為財務構面，內部流程面最低，顯示研發人普遍認同專案組織的團隊衡量指標。本研究將訪談結果與過去文獻的建議結合，找出可列入研發人員變動薪資的績效指標有八項，如下:客戶滿意度、訂單延續率、專案的期限完成率、專業成功率、專案配合度、提案件數、毛利率、研發費用率等。建議中型電子業之人力資源單位，應著重企業文化的宣導、培訓研發主管的財務觀念；研發人員的薪酬及投入必定須與企業績效目標相結合，始可發揮研發人員的價值及企業與員工的雙贏結果。

關鍵字

研發績效 ； 中小企業 ； 薪酬

並列摘要

In the high competing environment, excellent employees are tightly related to the improvement of an enterprice’s core capability and market competition. One of the most important missions of business operation is to come out a reasonable compensation system. The electronic industry is eagerer to recruit R&D employees than other business. Owing to the special characteristics of R&D tasks, it is usually hard to measure the performance of R&D personnel. It’s disadvantageous in recruiting R&D personnel while a medium scale enperprise has unsufficent economic resources and capital market incentives. This research, that is based on the four dimensions of the balanced scorecard, case study and individual interview to build up effective performance indicators of R&D wiht the reward ystem, provide a reference to medium-sized electronic enterprises in evaluating and paying for R&D personnel.

The research finding is that R&D personnel of the case company scored the four perspectives of balanced scorecard in the order as Customers, Learning and growth, Financial, then Internal business processes. This order revealed that the R&D personnel commonly agreed to the index of team measurement in a specific project. This research combined the result of interview and the suggestions of posted literatures, and concluded 8 performance indices for variable pay, which are the satisfactory of customers, the chance of repeat orders, the percent completion at the deadline of a project, the successfulness of a project, the degree of team cooperation of a project, the number of projects been put forward, how well the net profit a specific project can conclude, and the ratio of R&D expense. For a medium-sized electronic organization, the research gives a few suggestions to the division of human resource, including the necessity of propagating organization culture and the requirement of financial concept for an R&D head. The inputs and compensation system of R&D personnel must link with the target performance of the enperprise, then the value of R&D personnel can be seen, and the win-win situation of the organization and its employees is resulted.

並列關鍵字

Evaluation of R&D Empolyees ； Performance ； Medium Electronic Industry

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