面臨知識經濟時代的來臨以及競爭日益激烈的環境，人在企業中所扮演的角色與所佔的份量亦益發重要，甚而已成為企業在競爭中致勝的關鍵；因此，如何規劃、實施一套完善的薪酬制度，以吸引、晉用、留任適任的人才，並激發其才能，以反映在組織績效上，增強企業之競爭力，也就成為企業在經營管理上刻不容緩的課題。 有鑑於薪酬制度相關之研究，泰半係針對產業別抑或侷限於某一薪酬方案之研究，而鮮少有能呈現薪酬制度全貌之實務案例；由於吾人曾參與B公司薪酬制度之規劃與導入，因此，本研究以個案研究方式，深入分析B公司實際導入薪酬制度之過程及其實施的結果與相關內容，並探討其成功的關鍵因素；希望藉由此研究可尋找出一可創造勞資雙贏的薪酬制度模式，以提供企業在薪酬制度設計上之參考或作為可依循的方向。 本研究的結論歸納如下： 1.薪酬制度對員工離職率、營收成長、獲利（率）、員工產值等組織績效衡量指標均顯示明顯之關聯性；尤其績效薪給，更是對組織績效有極大之影響。 2.薪酬制度之設計宜考量公司之屬性、制度之公平性（外部公平性、內部公平性、員工公平性及組織的公平性）以及制度之彈性。 3.薪酬制度之設計必須與組織績效相結合。 4.制度之推導，充分的溝通與協調是必要的。 5.制度之推導，公司最高階層的充分支持是絕對必要的。 6.推導時機之掌握，亦是制度推導成功與否之關鍵因素。 In face of an increasingly competitive environment in the epoch of knowledge economy, the role people play in an enterprise gains more weight and importance than before and becomes the key to a success of enterprises. As a result, it emerges as an urgent issue to plan and implement a good compensation system to attract, recruit and keep competent employees in a company. More importantly, a good compensation system helps boost employees’ devotion, so that an enterprise can increase its competition through excellent organizational performance. Current literature review reveals that most relevant research focus on various industries or one compensation system without paying much attention to an overall probe into a compensation system conducted in the real world. Based on personal experiences, this thesis, taken as a real case study, gives a report of how a satisfactory compensation system has been planned and implanted with successful results in company B. The aim of this study is to decide a win-win reciprocal mode of compensation system for both labor and management that serve as guidelines for other enterprises to follow in compensation systems design. This study is concluded as follows: 1.A compensation system carries much relation to turnover rate, sales revenue growth, profit rate and employee productivity that serve as an overt index to organizational performance. Pay for performance in particular has great impacts on organizational performance. 2.Compensation systems design should take into account the company character, system fairness (external fairness, internal fairness, employee fairness and organizational fairness) and system flexibility. 3.Integration of compensation systems design and organizational performance is needed. 4.System implementation requires a sufficient amount of communication and negotiation. 5.System implementation requires a full support from the company’s upper management. 6.Timing for system implementation poses as a crucial factor to the success and failure of a compensation system.
