分紅費用化、人力資源因應策略與員工組織承諾與投入影響之研究

Abstract

員工分紅費用化會計處理原則已於民國九十七年正式實施，國內高股價之IC設計業，都將面臨公司盈餘侵蝕與員工所得劇減的挑戰。因此，各公司無不研擬因應之人力資源策略，減緩公司受衝擊的程度，維持高度員工工作投入與組織持承諾，確保企業之競爭力。本研究蒐集國內營收排名前十大IC設計公司財務報表進行分析研究，並從中選出一家企業針對人力資源因應策略，及對該企業員工組織承諾與投入之影響，進行個案研究。 本研究發現，國內前十大IC設計公司普遍面臨企業獲利與每股盈餘受到侵蝕，及員工收入巨幅減少之衝擊。但是屬於拓展型與高度成長之個案公司，亦即業績成長率高於同業者，在相同產業環境與分紅費用化政策影響之前提下，仍然能維持高度的員工組織承諾與投入。本研究除整理個案公司因應分紅費用化所採取之人力資源策略外，並建構問卷檢視個案公司之員工組織承諾與投入程度，以期能夠瞭解因應之初期效果。 據此，本研究針對分紅費用化提出以下幾點建議： 一、企業必須積極提昇獲利率，並將目標訂在「以最短時間確保企業盈餘回覆到分紅費用化前之水準」。 二、人力資源部門應提供人力資源管理之配套措施，協助企業內部落實績效考核及薪酬獎勵上之差異化。 三、因應分紅費用化之政策，企業除了在分紅提撥比率及薪資結構進行調整外，同時應強化員工投入六個構面之人力資源管理活動。 四、工作特性的認同度高低，直接影響員工留任與努力付出之程度。因此，企業應將加強主管人員管理訓練，將「提供清楚的工作目標」、「提供具有挑戰性工作內容」、及「提供個人發展機會等」，列入日常人員管理之重點。

The policy of employee profit sharing expense has been announced and started to implemented in January 2008. Due to the popularity of adopting stock-based bonus, this policy will exert a strong negative impact on publicly listed companies in general, on those with high stock price companies in particular. Among others, IC design firms, or known as fabless companies, have been experienced seriouc impact not only on profit margin but also on employee compensation issue. Therefore, every fabless company has been trying very hard to work out a Human Resources Strategy to minilize the negative impact and maintain high employee commitment and engagement level. This thesis conducts a case study on a high growth design service company and explores how this company reacts to such an exogenous influence. In addition, this research undertakes an employee survey to evaluate employee commitment and engagement status, which may provide useful information for measuring the effectivness of these HR policies. Finally, this study suggests the following practices: 1.Corporate is strongly recommended to enhance profit level to match that of 2007 as earlier as possible; 2.Human Resources department should develop a system to assist line managers to implement employee performance evaluation and compensation with differentiatial scales; 3.IC design companies should emphasize employee engagement in daily management work; 4.Since work related factors directly impact both employee commitment and striving for the company, manager’s capabilities in people management are the priority issues to be improved.