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Title: | 人力精簡策略對公司績效的影響─以台灣上市櫃公司為例 The Effect of Downsizing on Performance of Taiwanese Firms |
Authors: | Hsin-Yi LIN 林欣怡 |
Advisor: | 朱文儀 |
Keyword: | 人力精簡,財務績效,組織績效, downsizing,financial performance,organizational performance, |
Publication Year : | 2013 |
Degree: | 碩士 |
Abstract: | 本研究以台灣上市、上櫃公司為樣本,研究期間為2008年至2010年,探討人力精簡策略對於公司財務績效及組織績效的影響。
研究結果發現,人力精簡策略對財務績效有顯著負面影響,推測原因為人力精簡策略未被適當的執行,僅是單純的裁減人力,而未結合組織重新設計及系統性策略,因此無法成功改善績效;另一方面,人力精簡對於組織績效中員工每人營業收入有顯著正面影響,對於員工每人附加價值的影響則呈現不顯著,原因可能是因為公司藉營運不佳的時機,淘汰生產力較低的員工,雖可立即改善員工每人營業收入,然而未經審慎計畫的資深人員裁減可能造成組織中重要技術及經驗的流失,再加上員工工作滿意度下降及組織承諾降低等可能影響,使得人力精簡對員工每人附加價值的影響不顯著。 The objective of this study is to examine the effect of downsizing on both financial performance and organizational performance. Considering a sample of Taiwanese firms in 2009, the results indicate that firms’ profitability worsened, rather than improved, both in ROA and ROE after downsizing. However, for organizational performance, downsizing showed a positive effect by improving sales per employee, and no significant influence on value added per employee. Downsizing may not be a way to enhance performance for Taiwanese firms, when engaging in downsizing, companies should not ignore the time consuming but critical elements of redesigning the organization and human resources management. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/58681 |
Fulltext Rights: | 有償授權 |
Appears in Collections: | 商學研究所 |
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ntu-102-1.pdf Restricted Access | 439.95 kB | Adobe PDF |
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