紡織成衣廠薪酬與獎金對員工激勵效果之研究—以個案公司為例

Abstract

本論文以紡織成衣業做為個案研究公司，人工成本佔成衣廠的營業收入之極大比例。個案公司成衣廠為激勵生產線員工，除了基本薪資之外，並給予加班津貼、全勤獎金、達標獎金、計件（工票）獎金…等等的津貼和獎金。 本研究先從蒐集個案公司成衣廠的薪資資料，藉由回顧管理學上與薪資有關之激勵理論為參考，研究中以Site（廠別）、Base（底薪）、OVER46（下午4到6點加班津貼）、OVER68（下午6到8點加班津貼）、TARGET（達標獎金）、BYITEM（計件工票獎金）六個自變數，Output為應變數，接著建立研究假說，再經由複迴歸分析，以瞭解各變項間的影響關係，來檢定個案公司各項獎金項目及加班津貼對激勵員工提高生產力之效果，最後提出結論與建議，以做為個案公司未來經營的參考。

In this case study of a textiles clothing firm, the labor costs account for a large percentage of operating revenue. In order to encourage production workers, in addition to the basic salary, the case company garment mill gives them overtime allowances, attendance bonus, target bonus, piece（work ticket） bonus and several other allowances and bonuses. In this study, we use SITE, BASE, OVER46, OVER68, TARGET and BYITEM as six independent variables, and use Output as the dependent variable. We collect the revenue and employees' detail data from 2014 to 2016 of two garment mills in Cambodia of the case company. Then, we use Multi-Regression model to investigate the case company's various bonuses and overtime allowances' incentive effect of improving productivity. The conclusion and suggestions raised by this study could provide the direction of improvement for the company to improve the operating performance.