| 摘要: | 目標管理是一種人性化的管理，是一種結合工作以人為中心的管理方式。是依據企業組織的願景使命訂出組織總體目標，再由組織中高階管理人員會同基層管理人員，以及員工由上至下一起共同來制定組織經營目標，再由組織內各單位成員、部門、層級由下至上的制定個人的工作目標，以明確地規定每個單位、部門、層次和成員的職責範圍定時檢討回饋修正，評價和決定對每個單位、部門、層次和成員的貢獻和獎勵報酬等一系統化的管理方式。 目標管理雖然於1954年即由彼德杜拉克(Peter Drucker)提出，有其優點也有其缺點，在現今績效管理制度上，只是績效管理的一環，也可算是績效管理的過渡時期，然在一般傳統的企業裡，原先無完整的績效管理制度，只有預算制度達成率等等來控制，導入目標管理制度做為績效管理辦法是否可行，如何導入目標管理使其能夠順利，而不引起企業員工反彈，並能防止目標管理缺失，發揮其優點是值得研究的課題。 中高階主管人員主要職務負責企業願景、使命、組織總目標及其他部門的達成目標，目標管理的推行從無到有其準備工作，建立共同觀念理念，經營層、高階主管的支持，設立專責單位，實施完善的教育訓練，與績效管理激勵系統結合， 皆需中高階主管人員的大力協助，故和中高階主管的績效考核實在有密不可分的關係，中高階主管既是目標管理制度的先鋒，以目標管理採用做為中高階主管的績效管理評估方式，其影響也值得參考。 個案公司為一所傳統的化工公司，原先的經營目標只求生產量和利潤，以年度預算的達成率為目標，各部門工作只為其部門目標，只為短期目標，導至公安事件發生，反而造成公司巨大損失，故在實施完整績效管理前，先導入目標管理，並以目標管理做為中高階主管績效考核方式。 因個案研究之限制，本研究經由資料蒐集、文獻歸納探討與個案公司主管及相關人員的深度訪談，找出個案公司新舊制度之優缺點與組織導入目標管理之運作問題，希望個案公司經由本研究的實務訪查運作並印證相關學理所得之結果，以及實施目標管理後，並以目標管理列為中高階主管績效考核方式，造成個案公司經營績效的影響，能提供個案公司各企業從事人力資源管理人員及研究者有實務參考之價值和後續研究之參考。 It’s not a new idea about management by objectives. In fact, it was originally proposed by Peter Drucker 50 years ago as a means of using goals to motivate people rather than to control them. Management by objectives emphasizes participatively set goals that are tangible, verifiable, and measurable. MBO operationalizes the concept of objectives by devising a process by which objectives cascade down through the organization. The organization’s overall objectives are translated into specific objectives for each succeeding level, that like as divisional, departmental, individual in the organization. But because lower-unit managers jointly participate in setting their own goals, MBO works from the “bottom up” as well as from the “top down.” The result is a hierarchy that links objectives at one level to those at the next level. And for the individual employee, MBO provides specific personal performance objectives. There are four ingredients common to MBO programs. These are goal specificity, participative decision making, an explicit time period, and performance feedback. There are many cases in which MBO that failed to meet expectations of management. A close look at these failed cases, however, indicates that the problems rarely lie with MBO’s basic components. Rather, the culprits tend to be factors such as unrealistic expectations regarding results, lack of commitment by top management, and an inability or unwillingness by management to allocate rewards based on goal accomplishment. Management by objectives (MBO) is now practiced around the world. Yet, despite its wide application, it is not always clear what is meant by MBO. Some still think of is as an appraisal tool; others see it as a motivational technique; still others consider MBO a planning and control device. Some of its weaknesses are that managers sometimes fail to explain the philosophy of MBO to subordinates or give them guidelines for their goal setting. In addition, goals themselves are difficult to set, tend to be short-term, and may become inflexible despite changes in the environment. People, in their search for verifiability, may overemphasize quantifiable goals. Managers at different levels in the organizational hierarchy are concerned with different kinds of objectives. The board of directors and top-level managers are very much involved in determining the purpose, the mission, and the overall objectives of the firm. Middle-level managers are involved in the setting of key-result-area objectives, division objectives, and departmental objectives. The primary concern of lower-level managers is setting the objectives of departments and units as well as of their subordinates. So the goals and objections of top-level and middle-level managers will be concern MBO very much. The case of enterprises is a chemical technology company. They have well performance and profit at past time. But control their performance by budget, cost and profit. Due to they happened a fire accident in 1991,that made them a larger damage. Therefore, change the performance system from cost and profit to MBO. The first issue is how to process the MBO system into an enterprise that control their performance by budget and had good profit still. The second issue is if process MBO into an enterprise if start from top and middle manager, that is right or not and will be assistant with process MBO in future. Any change in organization will be influent for all departures. How to make the change smoothly and accept by all colleagues that is another issue. |
