業務人員銷售獎金制度改變對組織績效之影響- 醫療器材公司之個案研究

Abstract

業務團隊對很多企業而言是最重要的單位，從業務人員的招聘到訓練他們了解產品的過程，企業必須投入相當多的成本。有效率的業務人員可以讓組織獲利、與客戶維持良好的關係以及增加公司的市場佔有率，因此管理業務人員與激勵業務人員對公司產品行銷有相當大的影響。業務人員的流動率高，主要原因在於升遷機會與薪酬制度，因此很多公司積極地改善業務人員的薪酬制度，薪酬制度是人力資本的投資，理想的薪酬制度不僅可以激勵業務人員，而且可以招聘或留任好的業務人員。本研究的對象是美國在台灣設立的分公司，公司銷售的產品是醫療器材，個案公司分別在2002年與2006年修訂銷售獎金制度，除了考量薪酬制度的競爭力外，個案公司將其目標納入銷售獎金制度的衡量指標。本研究使用個案公司2001年至2006年各產品銷貨收入、銷貨成本以及銷貨數量資料，以個案研究方式分析個案公司銷售獎金制度改變對於公司績效的影響。研究結果發現： 2002年新增營業毛利率為衡量指標 排除產品組合差異與健保給付產品因素後，個案公司組織修復產品部門的營業毛利率提升3%，滅菌消毒設備部門的營業毛利率提升5% ，內視鏡手術週邊消耗性用品部門的營業毛利率下降1%，心血管疾病相關醫材部門的營業毛利率並無影響。以t檢定方式分析2002年與2001年營業毛利率以及高毛利率產品銷售數量之變動，統計結果並無顯著差異。最後，僅排除樣本資料中產品組合差異因素後，以t檢定方式測試業務人員的努力方向是否隨著業績達成率的衡量權重降低而有差異，統計結果並無顯著差異。 2006年取消增額獎金級距 由於資料的限制，本研究無法採用統計檢定分析2006年銷售獎金制度改變對於組織績效之影響。本研究以個案公司產品市場佔有率以及業務人員每人平均產值的變動分析獎金制度改變的效果，研究結果說明制度改變後組織修復產品部門的市場佔有率上升5%，滅菌消毒設備部門的市場佔有率上升2.5%，內視鏡手術週邊消耗性用品部門的市場佔有率上升2.3%，而心血管疾病相關醫材部門的市場佔有率下降3%，不過該部門的主要產品藥物塗布支架的市場佔有率維持不變。2006年各業務部門業務人員之每人平均產值皆高於2005年，組織修復產品部門增加9%，內視鏡手術週邊消耗性用品部門增加14.88%，心血管疾病相關醫材部門增加17.38%，滅菌消毒設備部門增加12%。

The major purpose of an organization’s compensation system is to motivate the sales force to achieve the goals and objectives specified by management. The ideal compensation system not only can attract the high performance sales persons, but also can retain the high quality sales force. Many organizations try to modify the existing compensation scheme to be more competitive. This research examines the impact of the incentive scheme change on organization performance. The research site is a branch office of an American medical device company. The company modified the sales incentive scheme in 2002 and 2006 respectively. The main purpose of the change is to align with the company goals. This thesis explores the effect of the change by analyzing the company’s sales, gross margin and selling units. The company incorporated the indicator of gross margin in the sales incentive scheme in 2002. After excluding the product mix factor and reimbursement products, the gross margin of Suture product department has been increased by 3%, Sterilization product department has been increased by 5%, Endoscopic product department has been decreased by 1% and there is no impact for Cardiology product department. The study adopts the t test to examine the difference of gross margin and the selling units of high margin products between 2001 and 2002. The findings indicate that the change of sales incentive scheme does not have a significant impact on organization performance. The study also analyze the behavior change of sales person by using the t test to examine the difference of sales achievement rate between 2001and 2002. The result shows that the indicator weighting change does not have a significant impact on sales’ effort. The company revised the incentive percentage for the incremental sales in 2006. Due to the data limitation, the study can not adopt the statistical analysis to examine the effect of sales incentive scheme change. The author explores the effects of the change by analyzing the market share and the average sales per sales person. After the company changed the sales incentive scheme, the market share of Suture product department has been increased by 5%, Sterilization product department has been increased by 2.5%, Endoscopic product department has been increased by 2.3% and Cardiology product department has been decreased by 3% (the market share of the main product drug stent is same as 2005). The average sales per sales person of Suture product department has been increased by 9%, Endoscopic product department has been increased by 14.88%, Cardiology product department has been increased by 17.88% and Sterilization product department has been increased by 12%. It shows that the change of incentive scheme in 2006 has positive impact on organization performance.