多指標績效評比之獎金分配程序

Abstract

企業至年終，管理者依今年盈餘定出總獎金預算的範圍。根據此預算並依照績效分配獎金給各部門員工。然而，績效評估為一多指標問題，在選擇各指標所對應的權重時，總人事成本往往難以符合企業預算且公正評估各受評單位的績效值。因此，本研究以數學規劃為基礎，提出一套有系統的兩階段流程，來解決獎金分配的難題。第一階段，找出Units of assessment(UOAs)績效的最小界限，接著經由第二階段微調，以滿足管理需求與管理者所期望的績效分配。最後依造績效分發獎金。本研究應用範圍極廣，能應用於不同產業與不同管理需求。管理者只須根據偏好設定參數，並依照流程經由模式一與模式二的運算，即可得到一組權重。在此組權重的評估下，人事成本得到有效的控制、離群值將不影響其他受評單位的績效表現、管理者更能控制各單位績效獎金之間的差異。

At the end of accounting period, the manager will set up a limit for bonus budgets according to this year’s surplus. Then, the bonus is allocated to each unit. However, performance evaluation is a multi-indices issue. Therefore, selecting the corresponding weights to each index may be difficult and troublesome due to not knowing how to evaluate the units under equity and total labor cost won’t usually meet the bonus budgets. This paper provides a two phase analytical procedure based on Mathematical Programming to solve bonus allocation problems under the perspective of an enterprise. Our model can control labor costs effectively and detect outliers on equal terms, avoiding units with special performances to affect the evaluation of other units. It is designed to help managers adjusting the bonus range of most employees to a desired level according to their performances. Moreover, the units we assessed are common in nature, so we employ common weights during evaluation. The model we proposed is flexible enough for all industries, the manager can easily adjust the parameters to satisfy their managerial requirements under effective labor cost management.