臺灣博碩士論文加值系統

企業是一種經濟性組織，必須能夠有效的整合資源、創造顧客價值以贏得市場需求。而策略的型態是指對決策者或企業的經營者而言，對於所需解決的管理問題有那些可以採行的行動方案(Michael Porter(1980))。
在20 世紀末當全球產業發展進入數位時代及全球化競爭中，知識工作者逐漸取代傳統的資本和勞工，成為最重要的基本經濟資源，故如何能提高知識工作者的生產力，是二十一世紀管理學最大的挑戰。
在帶動台灣高科技產業發展的過程裡，員工分紅入股制度扮演了關鍵地位及造就了優越競爭力，特別是以研發創新為重心的產業，雖然此制度隨著員工分紅費用化之後，有稀釋股東權益之爭議，不過基本上，各界依舊未否定該制度的確激勵了員工提昇公司績效的正面功能。
故本研究主要係探討公司經營策略與員工分紅制度之選用對組織績效之影響，並以台灣某發光二極體製造業為研究對象，依問卷方式進行調查，並以統計分析驗證研究假設。

本研究經過實證資料的蒐集與統計分析之後，有下列幾項主要發現：
1.企業經營策略對員工分紅制度之影響
低成本及差異化策略對於與員工分紅制度之各項因素均有正向顯著相關；集中化策略則僅對於績效給付基礎及資訊保密性呈現正向的顯著相關；而以差異化策略與績效給付基礎最具正向顯著相關。顯示該公司之員工較認同公司採低成本及差異化之經營策略，而對公司採差異化策略較認同之員工，則比較重視參與員工分紅管理之程度及員工分紅是否以績效給付為基礎。

2.員工分紅制度對非財務性績效之影響
在員工分紅給付設計構面中僅有員工分紅給付水準與績效給付基礎對非財務績效呈現正向顯著相關；另在員工分紅管理程序上，則僅有參與員工分紅管理程度、員工分紅政策制定方向及方法對非財務績效呈現正向顯著相關。
而變動薪資(員工分紅)比重及分紅資訊保密性對於非財務績效則無顯著影響。

3.非財務績效對員工分紅制度與財務績效之關係上具中介效果
員工分紅制度中除員工分紅資訊保密外，其餘各項因素均對財務績效有較顯著之正相關；員工分紅制度中除員工分紅資訊保密及政策制定方向及方法外，其餘各項因素均對非財務績效呈現顯著之正相關；非財務績效對財務績效之關係具有高度相關性，顯示好的員工分紅制度可有效提升企業之非財務性指標，而透過企業非財務性指標(員工之生產力、士氣及人員流動率)的提升，進而影響財務績效，即表示非財務性績效在員工分紅制度與財務績效之關係上具中介效果。

本研究結果可提供研究個案公司之經營管理階層擬定經營策略、員工分紅制度之參考，促進各部門落實經營計劃達成目標，以提升公司的整體競爭力，達成組織績效。

An enterprise is an economic organization which is capable of efficient resource integration and customer value establishment to obtain the market demand. To a policymaker or a leader of an enterprise, strategies represent schemes that can be conducted to solve management issues [Michael Porter (1980)].
In the end of 20th century, the industrial development has evolved into digital century and global competition, and knowledge workers who replaced conventional capital and labor have been the most important economic resource. Consequently, how to increase production of knowledge workers becomes the biggest challenge in management in the 21st century.
During the progress of high tech industries development in Taiwan, profit sharing and employee stock ownership plan plays a key role of achieving superior competitive ability, especially for the industries that focus on research, design, and innovation. Since the profit sharing has been finalized, there is always dispute over dilution of shareholder profit. However, basically in all respects, the profit sharing and employee stock ownership plan has never been negated for its positive function to excite employee production and increase company performance.
This research is to study the effects of strategies of an enterprise and selection of its profit sharing policy. A light-emitting diode (LED) manufacturer in Taiwan will be taken as the study case, and questionnaires will be surveyed in its employees for statistical analysis and hypothesis verification.
With the statistical analysis of collected information and data, three effects are revealed.
1. The effects on strategies of an enterprise and profit sharing policy
Both low cost and differentiation strategy have significant positive correlation to all factors of profit sharing policy. However, centralization strategy is positive correlation to performance payment basis and information confidentiality. Furthermore, differentiation strategy and performance payment basis show the most positive correlation. In the other words, the analysis shows that low cost and differentiation strategy are more acceptable to this company’s employees. However, other employees who more agree with the differentiation strategy emphasize whether the level of profit sharing management and the profit sharing policy is paid by the basis of the key performance indicator (KPI).
2. The effects of employee profit sharing policy and non-financial performance:
In the profit sharing plan, only the profit sharing standard and payment based on KPI (not on fiscal efficiency) are positive correlation. And then, only the level of profit sharing management, the directions and ways of planning the degree of profit sharing policy are positive related to non-fiscal efficiency. But we may further understand that the specific gravity of flexible wages (profit sharing) and the confidentiality of profit sharing information are not obviously affecting the non-fiscal efficiency.
3. Non-financial performance show intermediary effect between employee profit sharing policy and financial performance:
Except the confidentiality of profit sharing information in profit sharing strategy, the other factors are more obviously and positive correlation to fiscal efficiency. Excluding the level of profit sharing management, the directions and ways of planning and the level of profit sharing policy, the other factors show positive correlation to non-fiscal efficiency. Notwithstanding, the non-fiscal efficiency and the fiscal efficiency are highly related, which means that a good profit sharing policy could expire an enterprise’s non-fiscal efficiency indicators. Also, by increasing of an enterprise’s non-fiscal efficiency indicators (employees’ capabilities, employees’ incentive and rates of employees’ changeable frequency), would affect the fiscal efficiency. Thus means, the non-fiscal efficiency is a medium between profit sharing policy and fiscal efficiency.
The research results can be the reference for the managers of this case studying company for drawing management tactics and profit sharing policy. Therefore, it will improve all divisions to implement management plans and to increase enterprise competition and organization performance.

第一章 緒 論
第一節 研究背景與動機
第二節 研究目的
第三節 論文架構及研究流程
第二章 文獻回顧
第一節 我國員工分紅制度的法令規章
第二節 員工分紅制度的激勵效果
第三節 股利政策
第四節 企業經營策略之類型
第五節 經營績效
第三章 研究設計
第一節 研究架構
第二節 研究變數之操作性定義
第三節 研究議題之建立
第四節 研究工具及分析方法
第五節 研究的對象與範圍
第四章 研究結果
第一節 樣本基本特徵與描述性統計
第二節 信度分析
第三節 因素分析
第四節 相關分析
第五章 結論與建議
第一節 假設檢驗結果之討論
第二節 研究後之建議
第三節 研究限制

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附錄 研究問卷

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