标题: | 多指标绩效评比之奖金分配程序 An analytical procedure for bonus allocation with multiple performance indices |
作者: | 陈逸夫 Chen, I-Fu 刘复华 Liu, Fuh-Hwa 工业工程与管理学系 |
关键字: | 绩效评量;奖金分配;共同权重;多指标评比;performance evaluation;bonus allocation;common weights;multiple indices |
公开日期: | 2008 |
摘要: | 企业至年终,管理者依今年盈余定出总奖金预算的范围。根据此预算并依照绩效分配奖金给各部门员工。然而,绩效评估为一多指标问题,在选择各指标所对应的权重时,总人事成本往往难以符合企业预算且公正评估各受评单位的绩效值。因此,本研究以数学规划为基础,提出一套有系统的两阶段流程,来解决奖金分配的难题。第一阶段,找出Units of assessment(UOAs)绩效的最小界限,接着经由第二阶段微调,以满足管理需求与管理者所期望的绩效分配。最后依造绩效分发奖金。本研究应用范围极广,能应用于不同产业与不同管理需求。管理者只须根据偏好设定参数,并依照流程经由模式一与模式二的运算,即可得到一组权重。在此组权重的评估下,人事成本得到有效的控制、离群值将不影响其他受评单位的绩效表现、管理者更能控制各单位绩效奖金之间的差异。 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. |
URI: | http://140.113.39.130/cdrfb3/record/nctu/#GT079633502 http://hdl.handle.net/11536/42854 |
显示于类别: | Thesis |
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