企業績效獎酬系統建置之研究

the construction of a business performance-rewarding system

張世欣(shin-sin chang)

指導教授 ： 王秉鈞

元智大學/資訊學院/資訊管理學系/碩士(2003年)

摘要

眾所皆知，「計劃」與「評估」是企業長期發展至為重要的兩項作法。擬定年度計劃是為了落實企業經營策略與營運目標；進行績效評估則是為了控管年度計劃的執行成效，兩者互為因果關係，缺一不同。一套能與願景及策略相結合的企業績效衡量機制是最迫切需要的，正是所謂「能被衡量的事務才能被管理」。
但傳統的績效衡量制度，往往是過於注重於過去的財務指標、或是過於將部門�個人最大化，無法落實企業的願景，策略、或是無法與獎酬連結，造成無法適時的回饋、激勵員工。因此個案公司希望尋求一套新的績效獎酬制度，透過策略與績效連結，使得各部門經營活動與公司策略目標結合。並與績效與獎酬連結，促進各部門落實經營計劃達成目標。
個案公司藉由Robert S. Kaplan和David P. Norton所設計的平衡計分卡，完整的將公司的願景、策略目標分佈在財務構面，顧客構面，內部作業流程構面及組織學習與成長構面等四個構面。並藉由關鍵績效指標的選擇落實於員工的行動中。再注重員工的職能考核，發展員工的潛力。最後，並與獎酬制度緊密的結合，給予員工實際的回饋。
本研究採用個案研究的方法，其優點是較易於探討與發展。經過訪談、觀察及相關資料的搜集分析，發現了幾個有關系統建置時的重要因素，並經整理歸納為18個命題點，可以為日後相關系統建置時的參考。

關鍵字

績效管理 ； 獎酬 ； 平衡計分卡

並列摘要

“Planning” and “Evaluation” are the most important things for business to sustainable and development. Annual planning is made for business stratagem. Evaluation is made for business performance . A construction of business evaluation performance system that connect with business strategy and future is critical. So “ What Gets Measure ,Gets Managed!!”
But the traditional measure paid attention on financial statement or personal statement , that can’t connect with business strategy or future , or can’t connect with rewarding. So the company case is looking for a new evaluation-performance system, that can connect with their future and rewarding.
The identity company in this research used the balance scorecard (BSC) which was designed by Robert S. Kaplanand David P. Norton, putting their future in financial aspect, customer aspect, internal business process aspect, learning and growth aspect, then change into objectives and measures. competency appraisals is also measured . Final, the result is connected with rewarding.
This research is used by case study, its advantage is easier to confer and develop . used by interview, observe, and analyzed relative data. I have found some important factors of this performance-rewarding system and sum up 18 hypothesis. These hypothesis can be consulted by another property when constructed their performance-rewarding system.

並列關鍵字

performance-manage ； rewarding ； BSC

參考文獻

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