績效導向之間接人力分配

Abstract

本研究目的在於協助企業中的營運管理部門對多個製造部門進行間接人力分配。在實務上，間接人力分配決策充滿爭議與挑戰，如何公平地分配間接人力到各製造部門，使得各部門能勞逸平均是決策時的重要考量。此決策的主要困難來自於人力需求資訊的不對稱 (asymmetric) ，是製造部門的私有資訊 (private information) ；因此為了讓自己部門能獲得更多的間接人力協助生產，可能選擇提供不實資訊，而導致決策品質不佳。對此問題，我們提出一分析模型說明現行各部門的目標不一致是問題的癥結；並提出一績效導向的方法，透過績效指標的設計來引導製造部門自發性地誠實回報實際需求，使間接人力得以有效公平分配。

This paper investigates allocating indirect workforce to different production units. Workforce allocation is essential but always controversial. A key concern in allocating available workforce among individual units is the fairness, particularly when the shortage of workforce exists. Sharing shortage loading evenly places all units on the same basis for fulfilling tasks and performance evaluation. The controversy comes from not only the shortage of workforce supply but, more importantly, also the difficulties to quantify and to retrieve real production parameters. In this study, we develop a stylized model to show that inappropriate key performance indicators (KPIs) will force rational production managers to untruthfully report their production parameters due to the conflict of interest. We also propose a new KPI so that sufficient incentives are provided for production managers to reveal their private information truthfully. Consequently, the controversy in the decision process can be dispelled and a fair allocation can be achieved.