回顧台灣過去數十年科技業的蓬勃發展，大部分的科技公司透過優渥的員工分紅方式留住優秀人才，保持企業的競爭力，然而隨著中華民國員工分紅費用化的實施，科技公司紛紛遇到了分紅費用化後面臨的相關管理與經營的問題，尤其是台灣的IC設計產業，因為他們過去一直依賴以高報酬的條件吸引高知識人才的策略為主要的經營模式，今日不得不重新思考及定位公司未來的生存法則該如何的轉變。
有鑑於此，本研究主要針對台灣上市櫃IC設計公司，在員工分紅費用化之前後，以 Herzberg 的雙因子理論對員工在工作中的身心理行為進行深入探討，透過與員工面對面訪談執行研究和資料樣本之分析，拆解在受到員工分紅費用化之衝擊，企業在失去過去以高額紅利留住員工的法寶情況下，接下來可以透過何種員工激勵管理保持其競爭力，進而與企業本身的經營策略做緊密的連結。
本研究最後之結果建議，期望能受到產業界的參照，從新以不一樣的角度以公司經營策略與員工激勵管理來思考解決因員工分紅費用化所造成之衝擊，達到治本的目的而非透過其他讓員工取得更高報酬之取代方法所能做到治標的彌補。 / Reviewing Taiwan's booming technology industry in the past few decades, the majority of technology companies keep their competitiveness through paying fertile bonus to talented employees. With the implementation of bonus expense in the Republic of Taiwan, technology companies have encountered some managerial and operational problems regarding bonus expensing. Especially in Taiwan's IC design industry, companies have been relied on the offerings of high rewards to attract highly educated talents as their main operational strategy. These enterprises now have to re-think and position their survival rule in the future.
With this in mind, this study focuses on employees’ physical and psychological behavior at work before and after the bonus is expensed within Taiwanese listed IC design companies, using Frederick Herzberg's two factor theory. To dismantle the impact of bonus expensing and loss of the magic attraction of high bonuses to retain employees in the past, this study implements face-to-face interviews with staff and analyzes the results. Finally this study discusses how to keep a company’s competitiveness with employee incentive management, which relates closely to its business strategy.
The suggestion of the final results of this research is hopefully to be the reference of the industry. With a different point of view, this research tries to fundamentally solve the impact of bonus expensing through a company’s business strategy and employee motivation management methodology, rather than just providing high compensational bonus to employees in the past.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0099932149 |
| Creators | 梁浩天, Leong, Hou Tin |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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