依據過往的學術研究看出，利潤中心制度經過長年時間的推廣、使用應用後，各行各業皆認為利潤中心制是一個可以提昇企業經營效率的有效方法之一。本研究探討個案I企業以利潤中心制進行員工分紅對組織內員工的認知工作績效、組織承諾及員工工作滿意度之影響。以個案I企業員工為對象，進行蒐集資料及彙整樣本，並採用結構方程式模型分析來做資料分析與驗證假設。最後，對個案I企業提出建議重視並強化企業以利潤中心制進行員工分紅認知程度的制度細節。

Regardless of a large enterprise or a small business, it seemed that the profit center system in improving the innately poor nature of a company to continuously create surplus profit was the ultimate goal and direction of development. This study investigated the effect of a profit center system for employee dividends on employees' job satisfaction, organizational commitment and perceived work performance in the I enterprise. Data and samples of employees in the I enterprise were collected and analyzed by structural equation model for empirical verification. The result of case study of the I enterprise showed that the profit center system for employee dividends. Lastly, recommendations were suggested to the I enterprise to focus and strengthen the profit center system for employee dividends, especially the minor details.