| 摘要: | 利益分享制度是最早開始注重員工參與、投入工作管理，並且將所降低的成本分享給員工的薪酬制度。當適當的實施該制度時，可以有效促進組織內的團隊合作、開放溝通的文化、改善生產力、降低員工離職率與缺勤率、吸引與留任高生產力的員工…等。基於以上種種理由，各行業已經開始實施利益分享制度，包括製造業、服務業、醫院、公共部門等。 本研究以國內某家大型零售連鎖店為研究對象，建構22間分店生產力與利益分享制度的長期追蹤資料 (panel data)，其中包括15間已實施利益分享制度與7間尚未實施該制度之分店的月生產力資料(從2007年1月到2008年9月)，並就其店績效以銷售額與附加價值等兩類指標進行分析，以探究利益分享制度對於零售店的影響。 研究結果指出，實施利益分享制度後能夠顯著的提升店生產力，然而，某些不隨時間改變(time-invariant)，長期存在各間分店內之不可觀察因素(unobservable factors)，例如管理者能力、管理哲學、員工與管理者關係等因素，會影響該制度實施的成效。因此，建議個案公司，深入了解與分析已實施該制度之分店的情況，檢驗哪些情境因素(contextual factors)會影響該制度的實施成效，作為往後評估推行該制度至其他分店的參考指標。 Gainsharing is the earliest compensation system which focused on enhancing employee involvement, employee participation and translating the reductions into an increase in worker’s payouts. When properly implemented, gainshairng integrates teamwork, communication, goal orientation and performance improvement into one system. For these reasons, several organizations have already adopted gainsharing plans, including manufacturing, banks, hospitals, public sectors, and distribution, etc. However, there are very few empirical studies concerning about the effect of gainsharing plan on retail stores performance in Taiwan. In order to fill the research gap, the study collected monthly retail productivity input and output data for 21 month period (from Jan. 2007 to Sep. 2008) for the 15 stores that have implemented the gainsharing plan and 7 stores had not (451 data points). Then, we use two ways to measure the effect of the plan, the OLS and fixed effect model. The results indicated that the group compensation – gainsharing plan can result in significantly higher productivity in retail stores. However, with time-invariant or contextual factors which have been existed may result in plan being unsuccessful to one or more of the involved stores. Therefore, it is important that the company have to examine what conditions or factors that affect the success of gainshaing plan, and then evaluating the possibilities of introducing the plan to the other stores. |
