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研究生:林佑軒
研究生(外文):Lin You Shiuan
論文名稱:獎酬制度對採購績效之影響-以某3C零售業為個案
論文名稱(外文):The impact of compensation program on procurement performance – Evidence from a 3C Chain Store Company in Taiwan
指導教授:朱炫璉朱炫璉引用關係
指導教授(外文):Hsuan-Lien Chu
學位類別:碩士
校院名稱:國立臺北大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2007
畢業學年度:95
語文別:中文
論文頁數:67
中文關鍵詞:採購人員零售績效評估
外文關鍵詞:buyerpurchasingretailing
相關次數:
  • 被引用被引用:1
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近年來, 3C商品隨著科技產品的日新月異,以及人民消費能力的提升,已成為生活上的民生必需品。因此,3C商品的零售通路業者如雨後春筍般快速出現。由於該產業的激烈競爭,如何提供最適合消費者的需求與服務,成功的執行供應商、商品與存貨管理的工作,將是3C零售業者獲利的不二法門;即良好的供應鏈管理將是3C零售業者獲利的重要關鍵。而採購人員所扮演之角色有如零售業供應鏈管理之中樞系統,近年來,個案公司希望透過實施採購人員獎酬制度,以激勵採購人員提升公司的業績與毛利,並解決呆滯品上的問題。因此本研究的主要目的是檢驗實施採購人員獎酬制度後,對於採購部會的績效是否會有顯著的影響,並進一步瞭解該獎酬制度所發放的獎金,是否客觀且公正的反映了採購部會的真實績效。此外,有鑑於目前探討零售業採購人員績效評估之相關文獻稀少,本研究透過文獻整理、實地訪談與問卷調查,結合平衡計分卡與層級分析法,建立個案公司採購人員的績效衡量指標及設定權重,以提供個案公司一個包含短期財務指標與長期非財務指標的績效評估制度。
本研究的結果如下:
1.個案公司在實施採購人員獎酬制度後,對於採購部門的效率與綜合績效有顯著的提升。
2.另外採購績效獎金與相對效率值之高低順序呈顯著正相關,而考慮財務、非財務因素的綜合績效值卻與採購人員獎金未顯著相關。
3.本研究結果也指出,在平衡計分卡四大構面中,個案公司認為顧客構面最重要,其次為財務構面,然後是學習與成長構面與內部流程構面。
In recent years , technical changing with passing day, and people’s consuming ability raising, 3C product have been necessaries of live. Therefore, 3C retailers are springing up. Because of keen competition oh this industry, how to satisfy consumer’s need and successfully do inventory management and supplier management is the only way to make a profit. On the other hand , supply chain management is the key point of retailer’s profit. Buyers of retailer play a center role in supply chain management. So, in order to encourage buyer’s to promote profit, sales, and to solve the problem of unsalable goods, the case company carry out a new compensation system . Hence, the main purpose of the study is to examine the impact of compensation system on purchasing performance and further to understand the relationship between monetary compensation and purchasing performance. Moreover, because of lacking relative reference about retailing buyer, this study apply the Balanced Scorecard(BSC) and analytic hierarchy process(AHP) to establish the performance management system for the case company and provide case company a performance system including financial and non-financial indicator.
The conclusions of the research are as follows:
1. After carrying out performance evaluation system has significant positive effects on purchasing performance. We also found inventory turnover has significant positive effects on purchasing performance.
2. There is positive correlation between the purchasing department and the purchasing efficiency;yet there is no significant correlation between it and purchasing performance.
3. We found that the case company considered the “customer perspective” was the most important. However, there are no measurement indexes of customer perspective indexes of customer perspective in current performance management system . Besides, internal perspective is considered the less important perspective.
目錄
第一章 緒論 ........................................................1
第一節 研究動機與目的..........................................1
第二節 論文架構與研究流程......................................4
第二章 文獻探討 ....................................................6
第一節 零售業的採購............................................6
第二節 個案公司簡介............................................9
第三節 獎酬制度與績效相關之文獻...............................10
第四節 採購績效指標與權重之相關文獻...........................13
第三章 研究方法 ...................................................16
第一節 研究樣本與資料來源.....................................16
第二節 研究模型與變數說明.....................................17
第三節 以平衡計分卡的觀念建立採購人員績效衡量指標及利用層級分析
法設定指標權重.........................................25
第四章 實證結果與分析 .............................................31
第一節 實施採購人員獎酬制度對採購績效的影響...................31
第二節 採購部門獎金與採購績效之關係 ..........................40
第三節 以平衡計分卡的觀念建立採購人員績效衡量指標及利用AHP設
定指標權重............................................ 42
第五章 結論與建議 .................................................47
第一節 結論...................................................47
第二節 管理意涵...............................................50
第三節 研究限制與為來研究方向.................................53
參考文獻 ..........................................................54
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