國產藥廠公司業務人員獎金制度設計之研究

Abstract

中央健康保險局之藥品費用支出，近年來均呈現微幅成長。本論文中之個案國產藥廠P公司，其藥品銷售額沒有跟著全民健康保險之藥費支出年年同步增高，反見衰退。究其主因之一，源於健保局近年來，多次對藥價給付刪減，P公司因而受創甚鉅。P公司管理當局，面對利潤衰減，快速調整經營腳步，改進關鍵性之獎勵制度，藉以引導業務人員增加銷售配額（Quota），以收薄利多銷之效，或導向銷售高毛利產品，以增加獲利能力• 民國94年起，P公司改變93年之前實行的獎勵制度，至95年底時回溯其成果，業績卻依舊低沉。公司營收逐年下滑的原因之一為產品組合中高毛利A級產品所佔之比重降低，因健保局砍殺藥價使得其毛利降低，以致多項A級產品降等至毛利為中等之B級產品或毛利更低之C級產品•進一步分析又發現，雖然，(一)離職人員平均在職月數拉長：由93年至95年，分別為6.83個月、18個月及18.28個月，顯示業務人員對該份工作較為穩定、較為認同，也才有未來發展的空間。(二)在職人員平均每人領取獎金提高，由93年的86,944元提高到95年的127,322元，然而，公司為使營業額成長，以提高業績獎金為誘因，來刺激業務人員達成業績目標之效果仍然不彰。 P公司鑒於市場衝擊，經檢視、修改94~95年獎金制度後，自民國96年起，新設計出一套既能因應健保藥價調降之威脅，又可以和合理銷售目標連結之獎勵制度，且已正式實行，希望能促進公司之整體營收成長。最新獎金制度有二項調整：(一)週期業績配額級距由20萬元改進為10萬元；(二) 針對低於120萬元之週期業績配額者，其週期業績獎金抽成比率大幅降低•另外又提出特別獎勵制度，並考量重要的激勵因素，包括(一)業務人員之業績配額(承諾)增加，以達成次年業績成長15%以上之目標；(二)獎勵期間設為十二月起一季內，以包含農曆春節，來改善過往過新年時業績明顯滑落之不合理現象。(三)涵蓋「集體賽」及「個人賽」，兼顧超級業務員及一般業務員，皆有得獎機會，擴大激勵效果。(四)藉由大幅度增加獎金額度，提高優秀業務員之收益，相對降低跳槽異動機率，可促使公司穩定經營，公司更可因整體業績成長而獲利，達到雙贏。

The annual growth of pharmaceutical expenditure of BNHI (Bureau of National Health Insurance) increased slightly in recent years. However, sales performance of a local pharmaceutical Company P didn’t grow in parallel, but decreased in some degree. The major reason was that BNHI cut the pharmaceutical reimbursement price many times during the past years and the Company P was tremendously damaged by the price cut. Management team in this unfavorable profit situation had to modify their business model quickly, especially in improving the incentive program that will improve sales performance and increase sales in high gross profit products. Company P changed its previous incentive program in 2005, but sales performance was not improved accordingly. They found the major reason was the decreasing percentage of A-class products (the highest margin products) in the product portfolio. It was owing to BNHI dramatically cut the reimbusement price that made the profit of all pharmaceuticals shrunk terribly. A lot of A-class products become B-class (middle margin products) & C-class (low margin products). Conclusions from further analysis includes : (1) Average length of work month for resigned employees increased from 6.83 months (’04), to 18 months (’05) and 18.28 months (’06). (2) Average incentives amount of an employee raised up from NT$86,944/yr (’04) to NT$127,322/yr (’06). For the purpose of increasing revenue, Company P elevated the sales bonus as the factor stimulating PSR (personnel sales representative) to achieve their target, but the outcome was not as expected. Facing the revolutional change of pharmaceutical industry environment, Company P revised its incentive program of 2005 and 2006, and then developed a new program for 2007. Not only trying to overcome the BNHI pharmaceutical reimbursement deduction, but also connecting with reasonable sales target. Company P has implemented the new incentive program with the expectation of increasing revenue. There are two modifications in this new program. (1) Interval of Quota increment was adjusted from NT$ 200,000 to NT$100,000. (2) Incentives decreased for Cycle Quota below $1,200,000 situation (Low Quata PSR). Company P plans to implement “Extra Bonus Program” for the coming New Year period with the following consideration. (1) They increase the PSR Quota to have 15% growth next year. (2) This “Extra Bonus Program” will be implemented from Dec ’07 to Feb ’08 for countering the low performance phenomenon during Chinese Lunar New Year Festival. (3) This program consists of group competition and personal competition. Super PSR and ordinary PSR will have the same opportunity to get the bonus. (4) Significant elevation of bonus will increase the income of super PSR that will relatively stabilize their turnover rate and increase the revenue/profit of Company P.