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    题名: 公司實施績效激勵計劃對員工績效之影響—以 P 通路代理商為例
    The Impact of Performance-based Incentive Plan on Employee Performance-A Case Study of P Channel Agent
    作者: 李睿岑
    Li, Ruei-Tsen
    贡献者: 黃政仁
    Huang, Cheng-Jen
    李睿岑
    Li, Ruei-Tsen
    关键词: 作業價值管理
    作業基礎成本制
    績效管理
    績效激勵計畫
    Activity Value Management
    Activity-based Costing
    Performance Management
    Performance-based Incentive Plan
    日期: 2022
    上传时间: 2022-08-01 17:11:31 (UTC+8)
    摘要: 通路代理商作為下游零售通路商與上游製造商間之橋梁，依客戶的需求提供 服務，而提供服務最重要的資源同時也是最大的成本來自公司業務人員。作業價 值管理系統(ActivityValueManagement, 簡稱 AVM)係以作業基礎成本為基礎 的一套整合性管理系統，目的是釐清經營的原因資訊及結果資訊，提供企業做出 策略面、營運面與政策面相關決策之依據。本研究採用實地實證法，以國內一通 路代理商為研究對象，通過個案公司 AVM 系統產生之資訊以衡量員工之銷售績 效及投入之努力程度，並進一步將銷售績效與投入程度之比例進行比較，觀察個 案公司實施績效激勵計畫之成效，並提出相關管理建議。
    Channel agents provide services according to the needs of their customers, and the most important resource for providing services as well as the greatest cost is the company`s personnel cost. Activity Value Management (AVM) is an integrated management system based on activity-based costing in order to generate "cause" and "effect" information and provide the basis for making operating decisions. This research is based on a field empirical study of a domestic channel agent, measuring the sales performance and efforts of employees through the information generated by the AVM system of the case company, and further compares the ratio between sales performance and effort level to observe the effectiveness of the case company`s implementation of the performance-based incentive plan, and assist the case company to improve their Incentive plan.
    參考文獻: 吳安妮，2019，企業策略的終極答案，台北:臉譜出版社股份有限公司。
    吳陳鐶，1987，代理商之理論與實際，台北市:五南圖書出版公司。
    戴國良，2012，通路管理—行銷策略與企劃實戰案例，台北:鼎茂圖書出版股份有 限公司。
    蘇家貞，2019，員工流動率之影響因素: 員工福利所扮演之角色. 國立政治大學 未出版碩士論文。
    Aguinis, H. 2013. Performance Management (ed.): Boston: Pearson.
    Banker, R. D., S.-Y. Lee, and G. Potter. 1996. A field study of the impact of a performance-based incentive plan. Journal of Accounting and Economics 21 (2):195-226.
    Banker, R. D., S.-Y. Lee, G. Potter, and D. Srinivasan. 2000. An empirical analysis of continuing improvements following the implementation of a performance-based compensation plan. Journal of Accounting and Economics 30 (3):315-350.
    Cadsby, C. B., F. Song, and F. Tapon. 2007. Sorting and incentive effects of pay for performance: An experimental investigation. Academy of Management Journal 50 (2):387-405.
    Cooper, R., and R. S. Kaplan. 1992. Activity-based systems: Measuring the costs of resource usage. Accounting Horizons 6 (3):1-13.
    Cornelissen, T., J. S. Heywood, and U. Jirjahn. 2011. Performance pay, risk attitudes and job satisfaction. Labour Economics 18 (2):229-239.
    Green, C., and J. S. Heywood. 2008. Does performance pay increase job satisfaction? Economica 75 (300):710-728.
    Griffeth, R. W., P. W. Hom, and S. Gaertner. 2000. A meta-analysis of antecedents and correlates of employee turnover: Update, moderator tests, and research implications for the next millennium. Journal of Management 26 (3):463-488.
    Ho, J. L., L. C. Lee, and A. Wu. 2009. How changes in compensation plans affect employee performance, recruitment, and retention: An empirical study of a car dealership. Contemporary Accounting Research 26 (1):167-199.
    Jenkins Jr, G. D., A. Mitra, N. Gupta, and J. D. Shaw. 1998. Are financial incentives related to performance? A meta-analytic review of empirical research. Journal of Applied Psychology 83 (5):777.
    Kaplan, R. S., and S. R. Anderson. 2003. Time-driven activity-based costing. Available at SSRN 485443.
    Kotler, P., and K. Keller. 2021. Marketing Management (15th global edition): Pearson Education Limited.
    Lazear, E. P. 2000. Performance pay and productivity. American Economic Review 90 (5):1346-1361.
    Milkovich, G., and J. Newman. 2013. B. Gerhart," Compensation", Columbus. OH: McGraw-Hill Edition.
    描述: 碩士
    國立政治大學
    會計學系
    109353037
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0109353037
    数据类型: thesis
    DOI: 10.6814/NCCU202200902
    显示于类别:[會計學系] 學位論文

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