摘要(英) |
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.
|
參考文獻 |
中文部分
[1] Cheers雜誌,(2002),5大祕笈提振業務員鬥志,Cheers雜誌,第19期。
[2] BCG專欄,(2000),讓獎金發揮大效用,EMBA雜誌,第162期。
[3] BCG專欄,(2009),「你的業務人員薪酬合理嗎?」,EMBA雜誌,第271期。
[4] Rappport, A.; Kohn, A.; Zehnder, E.; Pfeffer J. and Nicoson, R. (2002), Harvard Business Review on Compensation, Harvard Business School Press, 李田樹譯 (2006),薪資管理的八堂課,台北:天下文化出版社。
[5] Robbins S. P.,(1998),Organizational behavior,李青芬,李雅婷,趙慕芬譯,(2001),組織行為學,台北:華泰文化。
[6] 丁志達,(2007),薪酬管理,初版二刷。台北:揚智文化。
[7] 古金英,(1999),員工入股計畫是否有助於提升公司績效—兼比較持股可出售與否之效果,台北銀行月刊,第29卷第5期。
[8] 司徒達賢,(2005),策略管理新論 觀念架構與分析方法,台北:智勝文化。
[9] 台灣印刷電路板協會,(2011),台灣PCB產業的廠商家數與從業人數,簡報資料。
[10] 台灣印刷電路板協會,(2011),全球PCB產值趨勢分析,簡報資料。
[11] 葉明偉(2006),台灣與大陸兩地員工對激勵因素偏好之研究,碩士論文,東吳大學,商學院企業管理學系碩士在職專班。
[12] 任禮麟,(2007),台灣小型印刷電路板代工業的轉型策略-以A公司為例,碩士論文,國立中央大學,管理學院高階主管企管碩士班。
[13] 江柏風,(2011),2011年PCB產業趨勢展望,工業技術研究院(IEK),產業研究報告。
[14] 吳秉恩,(2002),分享式人力資源管理—理念、程序與實務,修訂二版,台北:翰蘆圖書。
[15] 李永聖,(2002),南區國稅局稽徵人員對激勵制度之知覺及其與工作滿足、離職傾向關係之研究,碩士論文,國立成功大學,企管研究所。
[16] 汪美伶,(2002),分紅入股制度對公司績效之影響:以台灣高科技產業為例,碩士論文,台灣大學,商學研究所。
[17] 林文政,(2008),落實人才管理策略,哈佛商業評論,第 23 期。
[18] 林宏達,(2007),薪酬管理走向M型化,商業周刊,第 1046 期。
[19] 林亞偉,(2007),找對胡蘿蔔!,商業周刊,第 1023 期。
[20] 林燕萍,(1994),直銷商獎酬制度之激勵效果分析,碩士論文,國立台灣大學,商學研究所。
[21] 洪敏三、張峻榮,(2006),壽險公司業務員之激勵及績效,壽險管理期刊,第19期。
[22] 胡喜桂,(2009),獎酬制度變革對薪資滿足與組織承諾的影響-以A公司為例,碩士論文,國立中山大學,人力資源管理研究所。
[23] 張志峰,(1996),壽險業務人員個人特質及其主管領導對其激勵認知之影響,碩士論文,國立台灣工業技術學院,管理技術研究所。
[24] 張清滄,(1996),薪酬管理實用-薪資、獎金、福利、分紅入股,增版,台北:前程出版社。
[25] 張佩琪,(2006),激勵制度對工作投入與工作滿足之研究,碩士論文,大葉大學,事業經營研究所碩士班。
[26] 張潤書,(2007),行政學,修訂三版四刷,台北:三民出版社。
[27] 曹采華,(2012),不同工作性質人員之工作動機偏好及其適用之激勵制度,研究報告,國立中央大學,人力資源管理研究所。
[28] 陳昱沁,(2008),激勵薪資設計對員工滿足與工作投入之影響,碩士論文,東吳大學,企業管理學系在職專班。
[29] 陳美足,(2004),員工入股制度與公司績效關聯性之研究,碩士論文,國立成功大學,會計學研究所。
[30] 陳家聲,(2003),激勵獎金制度,國立台灣大學商學研究所講義。
[31] 陳偉航,(2000),NO.1業務主管備忘錄,台北:麥格羅.希爾國際出版公司。
[32] 陳慈仁,(2002),兩岸壽險業銷售人員激勵制度之比較研究,碩士論文,大葉大學,國際企業管理學系碩士班。
[33] 章修績,(2007),國產藥廠公司業務人員獎金制度設計之研究,碩士論文,國立臺灣大學,管理學院碩士在職專班高階公共管理組。
[34] 曾憲章,(2000),台灣產險公司薪資制度與業務人員激勵制度之探討,碩士論文,逢甲大學,保險學研究所。
[35] 黃仲佑,(2008),展業制度之激勵效果與公平認知對壽險業務人員工作滿意度之影響,碩士論文,逢甲大學,風險管理與保險學系碩士班。
[36] 黃同圳,(2000),績效評估與管理,台北:天下遠見出版。
[37] 黃俊英,(2003),行銷學的世界,台北:天下文化。
[38] 黃洲煌,(2000),個人人格特質、激勵認知、工作態度與組織公民行為之關聯性研究,國立台灣科技大學管理研究所企業管理學程。
[39] 黃英忠、黃良志、鍾昆原、溫金豐,(2005),員工激勵與績效管理,國立空中大學。
[40] 黃營杉等合著,(1993) ,企業政策,國立空中大學。
[41] 黃家齊,(2010),組織行為學,台北:華泰文化。
[42] 黃雅琪,(2009),PCB產業2009回顧及2010展望,工業技術研究院(IEK),產業研究報告。
[43] 黃煥榮,(2011),行政學,台北市教大公共系講義。
[44] 葛玉輝,(2011),薪酬管理實務 北京:清華大學出版社。
[45] 詹益統,(1996),個人屬性、人格特質與內滋激勵與外附激勵關聯性之研究-以交通部數據通訊所員工為例,碩士論文,國立交通大學,管理科學研究所。
[46] 榮泰生,(2000),現代行銷學,台北:五南出版社。
[47] 趙曉玲,(2002),員工分紅入股制度對組織績效的影響,碩士論文,國立中央大學,人力資源管理研究所。
[48] 劉彥伯,(1993),專業組織激勵制度之研究,碩士論文,國立中正大學,企業管理研究所。
[49] 潘明燦,(1991),業務員激勵制度的激勵效果分析及其受個人特質及組織經驗的影響-以電子資訊業為實證,碩士論文,國立台灣大學,商學研究所。
[50] 潘奎佑,(2002),企業中高階經理人現金紅利、股票紅利及認股選擇權之激勵效果研究-以積體電路產業為例,碩士論文,東吳大學,商學院企業管理學系研究所。
[51] 鄭國良,(2005),勞工薪制穩贏,台北:商訊出版社。
[52] 蕭玉華,(2004)生技公司銷售人員激勵模式之研究- 以台灣三家公司為例,碩士論文,國立中山大學,管理學院國際高階經營碩士學程碩士在職專班。
[53] 賴信榮,(1996),員工激勵誘因,產業金融季刊,第92期。
[54] 謝文全,(2004),教育行政學,台北市:高等教育。
[55] 謝長宏,(1992),研發績效的管理-科技管理之基本概念與實踐經驗,行政院科技顧問組。
[56] 謝銘雲,(2002),台灣印刷板產業的競爭策略,碩士論文,國立台灣大學,管理學院知識管理組。
[57] 鍾艾婷,(2007),定期海運業激勵制度、工作滿意與組織績效關係之探討,碩士論文,國立成功大學,交通管理科學研究所。
[58] 鍾金明,(1996),談激勵性薪資制度對組織績效的影響,勞工行政,第100期。
[59] 羅業勤,(1998),績效管理-專業經理人手冊,合勤企業管理顧問公司。
[60] 鐘振彰,(2005),員工分紅政策與員工生產力、公司獲利績效關聯性研究-以上市公司為例,碩士論文,國立成功大學,會計學研究所。
英文部分
[1] Abrantt, R & Smythe, M.R. (1989), “A Survey of Sales Incentive Programs,” Industrial Marketing Management, Vol.18, pp.209-214.
[2] Caballero, M. J., (1988), “A comparative study of incentives in a sales force contest,” Journal of Personal Selling & Sales Management, May, pp.55-58.
[3] Churchill, Gilbert A. Jr., Neil M. Ford, Steven W. Hartley, and Orville C.Walker Jr. (1985), “The Determinants of Salespersons Performance: A Meta-Analysis,” Journal of Marketing Research, May, pp.103-118.
[4] Churchill, (1990), Sales force management, 3th ed., New York: McGraw-Hill.
[5] Dalrymple, D. J. and W. L. Cron, (1998),Sales Management: Concepts and Cases. N.Y.:51John Wiley & Sons.
[6] Dessler,G., (1992), “Human Resource Management,” Prentice Hall Co.
[7] Gibson, V. M.,(1995), “Align people with business strategies,” HR Focus, 72(3): pp12-15.
[8] Greenberg, J. and Liebman, M., (1990), “Incentives : The Missing Link Strategic Performance,” The Journal of Business Strategy, Vol.11, No.4, May,pp.8-11
[9] Ivancevich, J.M. & Matteson, M.T. (2002), Organization Behavior, Management, New York, McGraw-Hill.
[10] Johnston, M., J. Boles and J. Hair (1987), “Motivation and Supervision of the Sales Force,” Working Paper No.87-3, Department of Marketing, Louisiana State University, May.
[11] Kurse, D. L., (1993), Profit sharing: Dose it make a difference?, Kalamazoo, MI: W.E. Upjohn Institute.,
[12] Locke, E. A., Shaw, K., Saari, L., Latham, G., Feren, D. B., McCaleb, V. M., Shaw, K. N., & Denny, A. T. (1980), The relative effectiveness of four methods of motivating employee performance. In: K. D. Duncan, M. M. Gruneberg & D. Wallis (Eds), Changes in Working Life, New York, NY: Wiley. ,pp. 363–388.
[13] Marion, F., Yvonne, G., Rudiger K., and Wolfgang W., (1999), “Financial Participation in Europe-Determinants and Outcomes.”
[14] Milkovich, G. T., & Boudreau, J. W. (1991), Human Resource Management (6th ed.). Boston: Irwin
[15] Pearson, (1991), An Assessment of Extrinsic Feedback on Participation, Role Perceptions, Motivation and Job Satisfaction in a Self-Managed System for Monitoring Group Achievement. Human Relations, 44(5), pp. 517-537.
[16] Reuter, V. G. (1980), “Wage Incentives:A Valuable Productivity Tool,” Journal of System Management, 10:pp.27-33.
[17] Robbins, S. P., (1982), “Personnel: The Management of Human Resources,” Englewood Cliff, N. J.: Prentice-Hall.
[18] Rollins, S.P., (1987), The Mangement of Human Resource, Englewood Cliffs,New Jersey: Prentic-Hall Company.
[19] Sherman, A., Bohlander, G., & Snell, S. (1996), Managing human resources (10th ed.). Cincinnati:South-Western College Publishing.
[20] Taylor, F.W., (1991), Principles of Scientific Management, New York: Harper Brothers Publishing.
[21] Vande walle, D., (1997), “Development and Validation of a Work Domain Goal Orientation,” Educational and Psychological Measurement, Vol.57, No.6, pp.995-1015.
網頁部分
[1] Research MFG, accessed on 2012/4/8:http://www.researchmfg.com/2011/07/pth-blind-hole-buried-hole/
[2] 上市上櫃PCB 2012年3月營收統計表,台灣電路板協會, accessed on 2012/5/29:
http://www.tpca.org.tw//news_in.aspx?mnuid=1037&modid=12&nid=5517
[3] 王怡萍,(2012,Feb.24),工研院估2012年台灣PCB產業成長4.89%,電子時報,accessed on 2012/4/9:http://www.digitimes.com.tw/tw/dt/n/shwnws.asp?CnlID=&id=0000273088_13Y14LRB7EYDIX9HQUXJL
[4] 中採網, accessed on 2012/3/28:
http://big5.ic160.com/bbs/info/2011111690614.htm
http://big5.ic160.com/bbs/info/2011112191018.htm
[5] 欣興電子公司網頁, accessed on 2012/3/15:
http://www.unimicron.com/
[6] 全球PCB產值趨勢分析, accessed on 2012/4/8:http://tw.search.yahoo.com/r/_ylt=A8tUwZbkFbtPRmoAWjBr1gt.;_ylu=X3oDMTBydTdmYjgyBHNlYwNzcgRwb3MDMQRjb2xvA3R3MQR2dGlkAw--/SIG=12jjm26o4/EXP=1337689700/**http%3a//www.tpca.org.tw/download.aspx%3fdlfn=TPCAShow_Market.pdf
[7] 鑫盈科技有限公司網頁, accessed on 2012/4/17:http://www.shinyin.com.tw/
[8] 迅嘉電子公司網頁, accessed on 2012/4/17:http://www.shingtech.com.tw/Cht/Default.aspx
[9] 耀新電子公司網頁, accessed on 2012/4/17:http://www.speedy-circuits.com.tw/CompanyProfile_cht.html
[10] 興普科技公司網頁, accessed on 2012/4/17:http://www.superpcb.com.tw/index.asp?lang=1
[11] 采鑫科技公司網頁, accessed on 2012/4/17:
http://www.newheart.com.tw/product.asp
|