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題名 員工努力度對員工績效及獎酬之影響 ——以S食品個案公司為例
The Influence of Employee Effort on Employee Performance and Compensation: A Case Study of Food Industry
作者 柴逸晗
Chai, Yi-Han
貢獻者 吳安妮
柴逸晗
Chai,Yi-Han
關鍵詞 作業價值管理
作業基礎成本制
員工努力度
績效
獎酬
Activity Value Management
Activity-based Cost System
Employee Effort
Performance
Compensation
日期 2023
上傳時間 6-Jul-2023 16:50:50 (UTC+8)
摘要 員工作為企業運營中最活躍之因素，其在工作中投入之努力度對其績效有著密不可分的影響，從而亦會對企業整體績效產生巨大作用。員工之獎酬又與其績效產生連結，故亦與員工之努力度有著緊密關聯。作業價值管理系統（Activity Value Management, 簡稱 AVM）係以作業基礎成本為基礎的整合性管理系統，該系統之目的在於釐清企業運營過程中各項原因資訊及結果資訊，提供企業作出策略面、營運面與政策面之各項決策依據。
本研究採用個案研究法與田野實證分析法相結合，以國內食品業一個案公司之業務人員為研究對象，通過個案公司導入AVM後產生之2020年12個月之資訊以衡量業務人員之銷售績效及投入之努力程度，並整理S公司業務人員2020年12個月之相關獎酬資訊。
參考過往國內外學者之理論與研究結果，本研究提出以下假說：（1）員工之努力度與其績效呈正相關性。（2）員工之努力度與其獎酬呈正相關性。本研究依據研究假說建立研究模型，並將員工投入努力度與其銷售績效及獎酬之關係進行分析。本研究之田野實證分析結果顯示，員工之努力度對其績效與獎酬皆顯示出顯著之正相關性。依據此結論，本研究建議個案公司應在設計獎酬制度時將員工投入之努力度充分納入考量，並結合其創造之績效，如此方可令獎酬既合理又起到激勵作用。
As the most active factor in the operation of the enterprise, employees` effort has an inseparable impact on their performance, which will also have a huge impact on the overall performance of the enterprise. Employee ‘s compensation is also linked to their performance, which is also closely related to their efforts. Activity Value Management (AVM) is an integrated management system based on the basic cost of activities. The purpose of the system is to clarify various cause information and result information in the process of enterprise operation and provide enterprises with strategic and operational information.
This study adopts the combination of case study method and empirical analysis method. It takes the business personnel of a case company in the domestic food industry as the research object, and uses the information generated after the case company introduces AVM to measure the sales performance and effort of the business personnel. This study also tidies up the information of compensation for business personnel of case company during 2020.
Referring to previous theories and research results of domestic and foreign scholars, this study puts forward the following hypotheses: (1) There is a positive correlation between employee effort and performance. (2) There is a positive correlation between employee effort and reward. This study establishes a research model based on research hypotheses and analyzes the relationship between employee effort and their sales performance and rewards. The results of field empirical analysis of this study show that employees` effort has a significant positive correlation with their performance and rewards. Based on this conclusion, this study suggests that the case company should fully consider the efforts of employees when designing the reward system, and combine the performance created by them, so that the rewards can be both reasonable and motivating.
參考文獻 中文文獻：
1、 王志剛，2015，波特-劳勒模型在物流企业绩效与奖酬管理中的应用，物流技術，第34卷：52-54。
2、 宋紫慧，2021，同事高水平工作绩效对员工工作态度的影响机制研究，北京交通大學企業管理學碩士論文。
3、 吳安妮，2001，作業成本制度(ABC)在管理決策上之效益，會計研究月刊，第182期: 59-63。
4、 吳安妮，2011，以一貫之的管理－整合性策略價值管理系統（ISVMS），會計研究月刊，第312期：107-120。
5、 吳安妮，2021，企業策略的終極答案:用「作業價值管理 AVM」破除成本迷思， 掌握正確因果資訊，做對決策賺到「管理財」(第二版)，台北市:臉譜出版社股份有限公司。
6、 曾玉勤，2007，全球化下的中國快遞市場研究—1999—2006，國立台灣師範大學政治學研究所博士論文。
7、 游智欣，2007，薪資制度對員工績效影響，國立臺灣大學管理學院會計研究所碩士論文。
 
英文文獻：
1、 Akerlof, G. A. 1982. Labor Contracts as Partial Gift Exchange. Quarterly Journal of Economics, 97 (4): 543-569
2、 Atkinson, J. W., W. R. Reitman. 1956. Performance as a Function of Motive Strength and Expectancy of Goal-attainment. The Journal of Abnormal and Social Psychology, 53(3): 361–366.
3、 Bailey, C. D., L. D. Brown, A. F. Cocco. 1998. The Effect of Monetary Incentives on Worker Learning and Performance in Assembly Task. Journal of Management Accounting Research, 10: 119-131.
4、 Bandura, A., D. Cervone. 1986. Differential Participation in the Influence of Self-response in Cognition Motivation. Organizational Behavior and Human Decision-Making Processes, 38(1): 92-113.
5、 Bernardin, J. 1984. An Analysis of Black-white Differences in Job Performance. Academy of Management Annual Meeting Proceedings, 1984(1): 265-268.
6、 B. Menguc. 1996. Evidence for Turkish Industrial Salespeople: Testing the Applicability of a Conceptual Model for the Effect of Effort on Sales Performance and Job Satisfaction. European Journal of Marketing, 30(1): 33–51.
7、 Brown, S. P., R. A. Peterson. 1994. The Effect of Effort on Sales Performance and Job Satisfaction. Journal of Marketing, 58(2): 70-80.
8、 Campbell, J. P. J. J. Mchenry, L. L. Wise. 1990. Modeling Job Performance in a Population of Jobs. Personnel Psychology, 43(2): 313-575.
9、 Cooper, R. 1989. The Rise of Activity-based Costing-Part Four: What Do Activity-Based Cost Systems Look like. Cost Management.
10、 Cooper, R. 1990. Cost Classification in Unit-based and Activity-based Manufacturing Cost Systems. Journal of Cost management, 4(3): 4-14.
11、 De Cooman, R., S. De Gieter, R. Pepermans, M. Jegers and F. Van Acker. 2009. Development and Validation of the Work Effort Scale. European Journal of Psychological Assessment, 25(4): 266-273.
12、 Guillermina, J. 1990. Methods for the Theoretical and Empirical Analysis of Comparison Processes. Sociological Methodology, 20: 369-419.
13、 Hannan, R. L. 2005. The combined effect of wages and firm profit on employee effort. The Accounting Review, 80 (1): 167-188.
14、 Kaplan, R. S., R. Cooper. 1998. Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Harvard Business Press.
15、 Macey, W. H., Schneider, B. 2008. The Meaning of Employee Engagement. Industrial & Organizational Psychology,1(1): 3-30.
16、 Marcela Lage Monteiro de Castro, Mário Teixeira Reis Neto, Cláudia Aparecida Avelar Ferreira, Jorge Filipe da Silva Gomes. 2016. Values, Motivation, Commitment, Performance and Rewards: Analysis Model. Business Process Management Journal, 22 (6): 1139-1169.
17、 Lai, M. C., Chen, Y. C. 2012. Self-Efficacy, Effort, Job Performance, Job Satisfaction, and Turnover Intention: The Effect of Personal Characteristics on Organization Performance. International Journal of Innovation, Management and Technology, 3(4): 387-391.
18、 Brian, M., Barry, G. 1998. An Empirical Analysis of a Skill-Based Pay Program and Plant Performance Outcomes. Academy of Management journal, 41(1):68-78.
19、 Porter, L. W., Edward E. L. 1968. Managerial Attitudes and Performance.
20、 Sarah, E. B., Geoffrey, B. S. 2002. The Effects of Monetary Incentives on Effort and Task Performance: Theories, Evidence, and a Framework for Research. Accounting, Organizations and Society, 27(4): 303-345.
21、 Turney, P. B. 1992. Activity-based Management. Strategic Finance, 73(7): 20.
22、 Turney, P. B. 2005. Common Cents: Activity-based Costing and Activity-based Management. McGraw-Hill.
23、 Van der Meer‐Kooistra, J., S.M. Zijlstra. 2001. Reporting on Intellectual Capital. Accounting, Auditing & Accountability Journal, 4(4): 456-476.
24、 Wright, B. E. 2004. The Role of Work Context in Work Motivation: Goals and a Public Sector Application of Social Cognitive Theory. Journal of Public Administration Research and Theory:J-PART, 14(1).
25、 Yin, R. K. 1989. Case Study Research: Design and Methods. Thousand Oaks. International Educational and Professional Publisher.
26、 Yin, R. K. 1994. Case Study Research: Design and Methods. Newbury Park, CA: Sage Publications.
描述 碩士
國立政治大學
會計學系
110353053
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110353053
資料類型 thesis
dc.contributor.advisor 吳安妮zh_TW
dc.contributor.author (Authors) 柴逸晗zh_TW
dc.contributor.author (Authors) Chai,Yi-Hanen_US
dc.creator (作者) 柴逸晗zh_TW
dc.creator (作者) Chai, Yi-Hanen_US
dc.date (日期) 2023en_US
dc.date.accessioned 6-Jul-2023 16:50:50 (UTC+8)-
dc.date.available 6-Jul-2023 16:50:50 (UTC+8)-
dc.date.issued (上傳時間) 6-Jul-2023 16:50:50 (UTC+8)-
dc.identifier (Other Identifiers) G0110353053en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/145880-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 110353053zh_TW
dc.description.abstract (摘要) 員工作為企業運營中最活躍之因素，其在工作中投入之努力度對其績效有著密不可分的影響，從而亦會對企業整體績效產生巨大作用。員工之獎酬又與其績效產生連結，故亦與員工之努力度有著緊密關聯。作業價值管理系統（Activity Value Management, 簡稱 AVM）係以作業基礎成本為基礎的整合性管理系統，該系統之目的在於釐清企業運營過程中各項原因資訊及結果資訊，提供企業作出策略面、營運面與政策面之各項決策依據。
本研究採用個案研究法與田野實證分析法相結合，以國內食品業一個案公司之業務人員為研究對象，通過個案公司導入AVM後產生之2020年12個月之資訊以衡量業務人員之銷售績效及投入之努力程度，並整理S公司業務人員2020年12個月之相關獎酬資訊。
參考過往國內外學者之理論與研究結果，本研究提出以下假說：（1）員工之努力度與其績效呈正相關性。（2）員工之努力度與其獎酬呈正相關性。本研究依據研究假說建立研究模型，並將員工投入努力度與其銷售績效及獎酬之關係進行分析。本研究之田野實證分析結果顯示，員工之努力度對其績效與獎酬皆顯示出顯著之正相關性。依據此結論，本研究建議個案公司應在設計獎酬制度時將員工投入之努力度充分納入考量，並結合其創造之績效，如此方可令獎酬既合理又起到激勵作用。		zh_TW
dc.description.abstract (摘要) As the most active factor in the operation of the enterprise, employees` effort has an inseparable impact on their performance, which will also have a huge impact on the overall performance of the enterprise. Employee ‘s compensation is also linked to their performance, which is also closely related to their efforts. Activity Value Management (AVM) is an integrated management system based on the basic cost of activities. The purpose of the system is to clarify various cause information and result information in the process of enterprise operation and provide enterprises with strategic and operational information.
This study adopts the combination of case study method and empirical analysis method. It takes the business personnel of a case company in the domestic food industry as the research object, and uses the information generated after the case company introduces AVM to measure the sales performance and effort of the business personnel. This study also tidies up the information of compensation for business personnel of case company during 2020.
Referring to previous theories and research results of domestic and foreign scholars, this study puts forward the following hypotheses: (1) There is a positive correlation between employee effort and performance. (2) There is a positive correlation between employee effort and reward. This study establishes a research model based on research hypotheses and analyzes the relationship between employee effort and their sales performance and rewards. The results of field empirical analysis of this study show that employees` effort has a significant positive correlation with their performance and rewards. Based on this conclusion, this study suggests that the case company should fully consider the efforts of employees when designing the reward system, and combine the performance created by them, so that the rewards can be both reasonable and motivating.		en_US
dc.description.tableofcontents 摘要 III
ABSTRACT IV
圖目錄 VII
表目錄 VIII
第壹章 緒論 1
第一節 研究動機與目的 1
第二節 研究問題 3
第三節 研究架構 5
第貳章 文獻探討 8
第一節 作業基礎成本制及作業價值管理系統相關文獻 8
第二節 員工努力度對員工績效之影響相關文獻 17
第三節 員工努力度對員工獎酬之影響相關文獻 22
第四節 本研究之延伸 26
第參章 研究方法 28
第一節 個案研究法 28
第二節 田野實證分析法 30
第肆章 個案公司介紹 31
第一節 產業介紹 31
第二節 個案公司介紹 33
第三節 個案公司導入作業價值管理系統之原因 36
第四節 個案公司導入作業價值管理系統之過程 38
第伍章 田野實證法之運用 46
第一節 研究假說 46
第二節 研究樣本與資料來源 49
第三節 變數定義與衡量 51
第四節 實證研究模型 56
第五節 研究結果與分析 66
第陸章 研究結論與建議 86
第一節 研究結論 86
第二節 研究限制 89
第三節 本研究對未來之建議 91
參考文獻 94		zh_TW
dc.format.extent 2776074 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110353053en_US
dc.subject (關鍵詞) 作業價值管理zh_TW
dc.subject (關鍵詞) 作業基礎成本制zh_TW
dc.subject (關鍵詞) 員工努力度zh_TW
dc.subject (關鍵詞) 績效zh_TW
dc.subject (關鍵詞) 獎酬zh_TW
dc.subject (關鍵詞) Activity Value Managementen_US
dc.subject (關鍵詞) Activity-based Cost Systemen_US
dc.subject (關鍵詞) Employee Efforten_US
dc.subject (關鍵詞) Performanceen_US
dc.subject (關鍵詞) Compensationen_US
dc.title (題名) 員工努力度對員工績效及獎酬之影響 ——以S食品個案公司為例zh_TW
dc.title (題名) The Influence of Employee Effort on Employee Performance and Compensation: A Case Study of Food Industryen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文文獻：
1、 王志剛，2015，波特-劳勒模型在物流企业绩效与奖酬管理中的应用，物流技術，第34卷：52-54。
2、 宋紫慧，2021，同事高水平工作绩效对员工工作态度的影响机制研究，北京交通大學企業管理學碩士論文。
3、 吳安妮，2001，作業成本制度(ABC)在管理決策上之效益，會計研究月刊，第182期: 59-63。
4、 吳安妮，2011，以一貫之的管理－整合性策略價值管理系統（ISVMS），會計研究月刊，第312期：107-120。
5、 吳安妮，2021，企業策略的終極答案:用「作業價值管理 AVM」破除成本迷思， 掌握正確因果資訊，做對決策賺到「管理財」(第二版)，台北市:臉譜出版社股份有限公司。
6、 曾玉勤，2007，全球化下的中國快遞市場研究—1999—2006，國立台灣師範大學政治學研究所博士論文。
7、 游智欣，2007，薪資制度對員工績效影響，國立臺灣大學管理學院會計研究所碩士論文。
 
英文文獻：
1、 Akerlof, G. A. 1982. Labor Contracts as Partial Gift Exchange. Quarterly Journal of Economics, 97 (4): 543-569
2、 Atkinson, J. W., W. R. Reitman. 1956. Performance as a Function of Motive Strength and Expectancy of Goal-attainment. The Journal of Abnormal and Social Psychology, 53(3): 361–366.
3、 Bailey, C. D., L. D. Brown, A. F. Cocco. 1998. The Effect of Monetary Incentives on Worker Learning and Performance in Assembly Task. Journal of Management Accounting Research, 10: 119-131.
4、 Bandura, A., D. Cervone. 1986. Differential Participation in the Influence of Self-response in Cognition Motivation. Organizational Behavior and Human Decision-Making Processes, 38(1): 92-113.
5、 Bernardin, J. 1984. An Analysis of Black-white Differences in Job Performance. Academy of Management Annual Meeting Proceedings, 1984(1): 265-268.
6、 B. Menguc. 1996. Evidence for Turkish Industrial Salespeople: Testing the Applicability of a Conceptual Model for the Effect of Effort on Sales Performance and Job Satisfaction. European Journal of Marketing, 30(1): 33–51.
7、 Brown, S. P., R. A. Peterson. 1994. The Effect of Effort on Sales Performance and Job Satisfaction. Journal of Marketing, 58(2): 70-80.
8、 Campbell, J. P. J. J. Mchenry, L. L. Wise. 1990. Modeling Job Performance in a Population of Jobs. Personnel Psychology, 43(2): 313-575.
9、 Cooper, R. 1989. The Rise of Activity-based Costing-Part Four: What Do Activity-Based Cost Systems Look like. Cost Management.
10、 Cooper, R. 1990. Cost Classification in Unit-based and Activity-based Manufacturing Cost Systems. Journal of Cost management, 4(3): 4-14.
11、 De Cooman, R., S. De Gieter, R. Pepermans, M. Jegers and F. Van Acker. 2009. Development and Validation of the Work Effort Scale. European Journal of Psychological Assessment, 25(4): 266-273.
12、 Guillermina, J. 1990. Methods for the Theoretical and Empirical Analysis of Comparison Processes. Sociological Methodology, 20: 369-419.
13、 Hannan, R. L. 2005. The combined effect of wages and firm profit on employee effort. The Accounting Review, 80 (1): 167-188.
14、 Kaplan, R. S., R. Cooper. 1998. Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Harvard Business Press.
15、 Macey, W. H., Schneider, B. 2008. The Meaning of Employee Engagement. Industrial & Organizational Psychology,1(1): 3-30.
16、 Marcela Lage Monteiro de Castro, Mário Teixeira Reis Neto, Cláudia Aparecida Avelar Ferreira, Jorge Filipe da Silva Gomes. 2016. Values, Motivation, Commitment, Performance and Rewards: Analysis Model. Business Process Management Journal, 22 (6): 1139-1169.
17、 Lai, M. C., Chen, Y. C. 2012. Self-Efficacy, Effort, Job Performance, Job Satisfaction, and Turnover Intention: The Effect of Personal Characteristics on Organization Performance. International Journal of Innovation, Management and Technology, 3(4): 387-391.
18、 Brian, M., Barry, G. 1998. An Empirical Analysis of a Skill-Based Pay Program and Plant Performance Outcomes. Academy of Management journal, 41(1):68-78.
19、 Porter, L. W., Edward E. L. 1968. Managerial Attitudes and Performance.
20、 Sarah, E. B., Geoffrey, B. S. 2002. The Effects of Monetary Incentives on Effort and Task Performance: Theories, Evidence, and a Framework for Research. Accounting, Organizations and Society, 27(4): 303-345.
21、 Turney, P. B. 1992. Activity-based Management. Strategic Finance, 73(7): 20.
22、 Turney, P. B. 2005. Common Cents: Activity-based Costing and Activity-based Management. McGraw-Hill.
23、 Van der Meer‐Kooistra, J., S.M. Zijlstra. 2001. Reporting on Intellectual Capital. Accounting, Auditing & Accountability Journal, 4(4): 456-476.
24、 Wright, B. E. 2004. The Role of Work Context in Work Motivation: Goals and a Public Sector Application of Social Cognitive Theory. Journal of Public Administration Research and Theory:J-PART, 14(1).
25、 Yin, R. K. 1989. Case Study Research: Design and Methods. Thousand Oaks. International Educational and Professional Publisher.
26、 Yin, R. K. 1994. Case Study Research: Design and Methods. Newbury Park, CA: Sage Publications.		zh_TW