臺灣博碩士論文加值系統

為提升企業經營效率，有效的激勵制度是提升績效的重要工具。然一般企業在實施績效獎金制度時，其應如何訂定績效目標、評量績效指標？尤其是關鍵性績效指標（Key Performance Indicator簡稱KPI）。在訂定KPI後，相關作業程序如溝通、執行以至於在達成公司更高營運目標後，應如何公正、合理、客觀的據以發放績效獎金，才能達到真正的激勵效果，則值得去設計。本文透過相關文獻探討，期以瞭解推行「績效獎金」制度並作分配管理，對激勵與績效成果的關聯性，並檢討個案公司（I公司）之實施現況與改進之道。

Effective incentive system is an important tool to enhance business performance. However, most companies fail to set effective performance target, nor acceptable KPIs (Key Performance Indicators). Once KPIs are set and agreed upon, the challenge of implementation phase just begins. It involves process of people communication, as well as the objectiveness and perceived fairness of incentive distribution. In this research, the author intends to investigate the performance evaluation and compensation management through literature review and the study of real companies. Among those, Company I is the focal case the author intends to propose ways to improve its performance and compensation management system.

第一章 緒論......................................1
第一節 研究目的.............................1
第二節 績效與薪酬管理........................1
第二章 文獻探討 .................................4
第一節 績效管理學說探討......................4
第二節 績效制度建立的程序....................12
第三章 薪酬管理...................................15
第一節 薪酬的設計...........................15
第二節 變動薪酬.............................16
第三節 績效考核表單實例檢討──T、Y、H公司為例....20
第四章 對I公司獎金制度的檢討與建議....................33
第一節 獎金制度的檢討........................33
第二節 新評核與獎金制度之建構..................34
第三節 研究建議.............................42
參考文獻..........................................43
附錄：I公司外派人員薪酬制度說明.......................47

一、中文部份
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羅耀宗譯（2012）。致勝《Jack Welch with Suzy Welch原著》。天下文化。
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目標管理模型。MBA智庫百科。
http://wiki.mbalib.com/zh-tw/%e7%9b%ae%e6%a0%87%e7%ae%a1%e7%90%86
馬斯洛人類需求五層次理論。MBA智庫百科。
http://wiki.mbalib.com/zh-tw/%E9%A9%AC%E6%96%AF%E6%B4%9B%E4%BA%BA%E7%B1%BB%E9%9C%80%E6%B1%82%E4%BA%94%E5%B1%82%E6%AC%A1%E7%90%86%E8%AE%BA
企業人力資源管理手冊_績效管理。行政院勞工委員會職業訓練局中華民國全國工業總會。

二、英文部份
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