PCB樣品廠業務人員獎金制度設計之研究─以S公司為例

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题名:	PCB樣品廠業務人員獎金制度設計之研究─以S公司為例
作者:	洪銘燦;Ming-tsan Hung
贡献者:	管理學院高階主管企管碩士班
关键词:	業績獎金制度;績效管理;激勵制度;印刷電路板;sales incentive scheme;performance management;motivation system;PCB
日期:	2012-06-08
上传时间:	2012-06-15 20:38:28 (UTC+8)
摘要:	本研究的對象是小型的印刷電路板廠 S公司，以新產品開發與試產階段的PCB需求者為對象，以較高利潤的產品為主要策略，以「少量多樣」、「快速打樣」為公司定位。由於過去台灣已經建立非常龐大的印刷電路板產業供應鍊，不僅產業的集中度高，也擁有先進的生產技術與能力，豐沛的人力，且是素質與經驗具佳，所以大大小小的印刷電路板廠林立，因為生產出的 PCB品質差異性小，彼此的競爭十分激烈。 PCB樣品廠要能成功，有幾個關鍵因素：交貨速度、價格、品質、製程能力、業務涵蓋範圍。基本上因為PCB樣品生產的數量都不多，相對的金額也就低，如何能創造好的利潤，產品的類型很重要，客戶源的地理涵蓋範圍也要夠廣，並且是要以做出能符合客戶對交期、價格、品質為競爭力。當 S公司的產品、服務、交期都與其競爭對手的差異不大時，那麼 S公司的業務銷售員將是企業經營達成業績目標與獲取利潤最重要且不可或缺的一環，也是企業成長的火車頭，成功的業務人員是居功厥偉的靈魂人物，因此如何透過激勵制度使業務人員提高公司的營業額與毛利率，已成 S公司當務之急。優秀的業務人員可以讓公司獲利、並且與客戶維持良好的關係以及增加公司的銷售額業績，因此業務人員的管理與業務人員的激勵制度對公司與業績有相當大的影響。而業務人員的流動率過高，主要與幾個因素有關：薪酬制度、激勵制度、升遷機會、業績壓力以及專業訓練，因此很多公司積極地改善業務人員的薪酬與激勵的制度，薪酬制度是人力資本的投資，理想的薪酬制度不僅可以激勵業務人員，而且可以招聘或留任好的業務人員，其薪酬制度必須具公平性、合理性與激勵性之基礎上。因此要實施獎勵薪資計畫，便是企圖增強業績與報酬之間的關係，從而激勵這些受影響的業務人員，所以要能設計出一套「打動人心的獎金制度」就是個案公司首要之務。所以在 2011年到 2012年本研究所提出的激勵制度的過程中，同時期個案 S公司也在實施這些相關的制度。除了考量薪酬制度的競爭力外，個案公司將其目標納入銷售獎金制度的衡量指標，本研究使用個案公司2010年至 2012年營業銷貨收入與增加之新客戶數量，分析個案公司銷售獎金與激勵制度對於改變公司績效的影響。研究結果發現：（一）公司業績有明顯成長；（二）所開發出的新客戶數量增加；（三）業務人員透過親訪或電話與客戶的聯絡的次數增加；（四）業務人員表現出關心自己與公司的業績與營業額。Company S is a small printed circuit board manufacturer. It is a niche player, specialized in small batch, diversified and quick turnaround production, enjoying higher margin than mass producers. Its target customers are Taiwan’s electronic industry’s fast turnaround R&D demands for new product development and prototyping. In the past, Taiwan has established a massive and complete eco-system of printed circuit boards, with advanced production technology and capabilities, abundant quality human resource with good skill and experience. There are may PCB companies, big and small, geographically concentrated in the Taoyuan area. Since there is little differentiation in capabilities and quality among the companies, they are facing extreme competition. There are several key success factors for PCB producers, namely, fast delivery, price, quality, process capability, and product range coverage. Basically, a small batch diversified PCB producer like Company S receives orders with small quantities, and low invoice amount. In order to generate good profit, product mix and geographically dispersion of customers are important factors. In addition, it has to commit to, and be able to fulfill order requirements in delivery speed, price and quality. Since there is little difference in product and service between Company S and its competitors, its sales force becomes one of the most important and indispensable part of the company, and is also the engine of business growth in order to achieve its performance targets. As the sales force is central to its success, there is an urgent need for Company S to device an effective incentive scheme, such that the sales personnel can be motivated to improve the company’s revenue and turnover and gross margin. A good compensation system not only can attract high performance sales personnel, but also can retain them. The high turnover of sales personnel are related to some important factors: compensation system, incentive scheme, opportunities for advancement, job stress, and professional training. Therefore, many companies attempts to establish competitive compensation scheme. An effective compensation system must be fair, rational, motivating. This study aims at establishing an effective incentive scheme, so that compensation to the sales personnel can be linked to their performance. The incentive scheme proposed by this study has also been implemented in 2011 and 2012 in parallel to this study. In addition to considering the effectiveness of the proposed compensation system, we included the performance goals of the company as part of the to the performance indicator for the sales force. This study also assesses the effects of the first stage of the implementation by analyzing the company’s sales revenue and increment of new customers. Results revealed that: (1) sales revenue increased in the first quarter of 2012; (2) increase of new customers improved over the same time last year; (3) the sales personnel made more contacts with customers; (4) the sales personnel showed more concerns with there performance and company revenue.
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