服務業銷售人員的高流動率一直是管理實務界欲解決的議題，學術界對此需求也針對相關的管理制度加以探討予以回應。研究發現，薪酬制度在所有人力資源管理方案中，是最能影響組織績效者，好的薪酬制度能夠吸引並留住優秀人才。為能有效達到績效評估的目的，確保企業達成營運目標，能否設計與實施具激勵性的薪酬制度與企業經營的成敗有著高度相關。在實證資料取得不易的限制下，對於多數的激勵理論的論點，過去相關研究少有真實的驗證說明。
本研究經由一在台外資公司60個月的銷售績效資料，以固定效果模型迴歸分析，探討獎金制度變化對於銷售人員工作績效表現的影響。實證結果顯示，獎金制度的變化顯著影響銷售人員的工作績效，其中又以個人獎金、合理銷售目標與獎金發放百分比的制度設計激勵效果最好。基於此研究結果，提出討論與說明，並對於後續研究提供建議。

Managers are suffered from the high turnover rate in sales management. According to relative research results, pay systems have the most powerful impact on organizational performance among all the HR practices. Well-designed pay systems could attract and retain talent employees. They are also coupled with the effectiveness of performance evaluation, which stands for the aim of ensuring attaining organizational goals. Therefore, success or failure of an organization is significantly related to its pay system design.

Because of its flexibility and responsiveness to organizational goals, variable pay possesses the ability to grant rewards linking employees to organizational success. From personnel economics perspective, monetary incentives have effects on output. However, a lack of data makes the above statement not corroborated. Based on a 60-month period data from a retailing company, this research conducts longitudinal analysis by fixed-effects regression model to empirically test the effects of variable pay on employees’ job performance. Results verify the effects of variable pay on productivity. Those who are with individual level of performance measure, reasonable goal-setting and equitable payout formula characteristics show the best effect on productivity. Implications for designing variable pay systems are discussed and future research suggestions are provided.

摘要 I
ABSTRACT II
目 錄 III
表目錄 V
圖目錄 VI
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究步驟與流程 4
第二章 文獻探討 5
第一節 績效評估 5
第二節 薪酬制度與績效評估的關係 6
第三節 激勵理論與薪酬制度設計之關聯性 9
第三章 研究方法 18
第一節 研究架構 18
第二節 研究對象與研究方法 18
第四章 實證分析與結果 20
第一節 個案公司銷售人員變動薪酬制度介紹 20
第二節 人口統計變項分析 23
第三節 迴歸分析結果 25
第五章 結論 30
第一節 研究限制 30
第二節 研究發現 30
第三節 研究貢獻與後續研究建議 49
參考文獻 50
中文部份 50
英文部份 50

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