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外文摘要
引文資料
題名:
The Relationship between a Buyer Incentive Scheme and Purchasing Performance
書刊名:
當代會計
作者:
朱炫璉
/
劉順仁
/
劉乃熒
作者(外文):
Chu, Hsuan-lien
/
Liu, Shuen-zen
/
Liu, Nai-yng
出版日期:
2012
卷期:
13:1
頁次:
頁1-25
主題關鍵詞:
獎酬機制
;
平衡計分卡
;
層級分析法
;
財務衡量指標
;
Incentive scheme
;
Balanced scorecard
;
Analytic hierarchy process
;
Financial measures
原始連結:
連回原系統網址
相關次數:
被引用次數:期刊(
1
) 博士論文(0) 專書(0) 專書論文(0)
排除自我引用:
1
共同引用:0
點閱:66
本文主要探討台灣某零售業者之採購人員獎酬制度的適切性。本研究利用Tobit迴歸模型檢驗採購人員績效獎金和其採購績效間之關聯性,同時也評估了目前該個案公司之採購人員績效獎金的評估方式是否恰當。此外,為了改善該公司採購人員的獎酬設計,本研究進一步使用了平衡計分卡(BSC)結合層級分析法(AHP),提出更適合的採購人員績效評估制度。本研究結果發現,目前個案公司之採購人員績效獎金與其績效之間並無關聯性。此結果顯示出目前僅以財務指標作為採購人員之績效衡量指標,可能無法達到激勵採購人員的效果。本研究主要貢獻除了增加有關誘因效果之實證研究外,同時也提供零售業者,作為其設計適當獎酬機制之參考。
以文找文
In this study, we investigate the appropriateness of an incentive scheme that links buyer compensation to the measurement of performance in a Taiwan retail chain. We use a Tobit regression model to examine the relationship between buyer bonus and purchasing performance, as well as assess the suitability of the current buyer incentive scheme in the case company. To improve scheme design, we have utilized the balanced scorecard (BSC) and analytic hierarchy process (AHP) to establish a more suitable performance measurement system to evaluate buyers. We found that there is no relationship between buyer bonus and purchasing performance. These results suggest that an incentive scheme that links compensation mainly to financial measures may not be suitable for motivating buyers. Our study fills a gap in the literature regarding the effects of incentives, as well as insights into a practical means for establishing appropriate incentive schemes for retail companies.
以文找文
Other
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J. A. Chilingerian(1995)。Evaluating physician efficiency in hospitals: A multivariate analysis of best practices。
期刊論文
1.
Fonvielle, W.、Carr, L.(2001)。Gaining strategic alignment: Making scorecards work。Management Accounting Quarterly,3(1),4-14。
2.
Banker, R. D.、Potter, G.、Srinivasan, D.(2000)。An Empirical Investigation of an Incentive Plan That Includes Nonflnancial Performance Measures。The Accounting Review,75(1),65-92。
3.
Chu, H. L.、Liu, S. Z.、Romeis, J. C.(200212)。Does the implementation of responsibility centers, total quality management, and physician free programs improve hospital efficiency? Evidence from Taiwan hospitals。Medical Care,40,1223-1237。
4.
Cachon, G. P.(2004)。The Allocation of Inventory Risk in a Supply Chain: Push, Pull, and Advance-Purchase Discount Contracts。Management Science,50(2),222-238。
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6.
Babakus, Emin、Bienstock, Carol C.、Van Scotter, James R.(2004)。Linking Perceived Quality and Customer Satisfaction to Store Traffic and Revenue Growth。Decision Sciences,35(4),713-737。
7.
Jones, D. C.、Kato, T.(1995)。The Productivity Effects of Employee Stock-Ownership Plans and Bonuses: Evidence from Japanese Panel Data。The American Economic Review,85(3),391-414。
8.
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9.
Ngai, E. W. T.(2003)。Selection of Web Sites for Online Advertising Using AHP。Information and Management,40(4),233-242。
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Gaur, V.、Fisher, Marshall L.、Raman, Ananth(2005)。An Econometric Analysis of Inventory Turnover Performance in Retail Services。Management Science,51(2),181-194。
11.
Färe, R.、Grosskopf, S.、Norris, M.、Zhang, Z.(1994)。Productivity growth, technical progress, and efficiency changes in industrialized countries。The American Economic Review,84(1),66-83。
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13.
Rajagopalan, N.(1997)。Strategic orientations, incentive plan adoptions, and firm performance: Evidence from electric utility firms。Strategic Management Journal,18(10),761-785。
14.
Stajkovic, A. D.、Luthans, F.(2003)。Behavioral management and task performance in organizations: conceptual background, meta-analysis, and test of alternative models。Personnel Psychology,56(1),155-194。
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18.
Ittner, Christopher D.、Larcker, David F.、Rajan, Madhav V.(1997)。The Choice of Performance Measures in Annual Bonus Contracts。The Accounting Review,72(2),231-255。
圖書
1.
Saaty, T. L(2001)。Models, methods, concepts and applications of the analytic hierarchy process。Boston, MA:Kluwer Academic。
2.
Horngren, T.、Datar, S. M.、Rajan, M. V.(2012)。Cost Accounting A Managerial Emphasis。Pearson。
3.
Kaplan, Robert S.、Norton, David P.(1996)。The Balanced Scorecard: Translating Strategy into Action。Boston:Harvard Business School Press。
4.
Murphy, D. J.(1992)。Purchasing Performance Evaluation: A Data Envelopment Analysis Approach。U.M.I.。
其他
1.
J. S. Ang, A. S. Chen and J. W. Lin(2005)。Ascertaining the effects of employee bonus plans。
2.
R. D. Banker, G. Potter and D. Srinivasan(2005)。Association of nonfinancial performance measures with the financial performance of a lodging chain。
3.
R. D. Banker, S. Y. Lee, G. Potter and D. Srinivasan(1996)。Contextual analysis of performance impacts of outcome-based incentive compensation。
4.
R. D. Banker, S. Y. Lee, G. Potter and D. Srinivasan(2000)。An empirical analysis of continuing improvements following the implementation of a performance-based compensation plan。
5.
J. Bouwens and L. van Lent(2006)。Performance measure properties and the effect of incentive contracts。
6.
C. N. Chao, E. E. Scheuing and W. A. Ruch(1993)。Purchasing performance evaluation: An investigation of different perspectives。
7.
H. L. Chu, C. C. Cho and S. Z. Liu(2011)。Effects of unbalanced incentive measures on buyer performance -An empirical study in Taiwan。
8.
H. L. Chu and S. Z. Liu(2008)。The impact of manager promotion programs on store performance: Evidence from 3C chain stores in Taiwan。
9.
H. L. Chu, S. Z. Liu and J. C. Romeis(2004)。Does capitated contracting improve efficiency? Evidence from California hospitals。
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C. Dubelaar, G. Chow and P. D. Larson(2001)。Relationships between inventory, sales and service in a retail chain store operation。
11.
C. Dubelaar, M. Bhargava and D. Ferrarin(2002)。Measuring retail productivity: What really matters?。
12.
L. Easton, D. J. Murphy and J. N. Pearson(2002)。Purchasing performance evaluation: With data envelopment analysis。
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S. S. Fiorito(1990)。Testing a portion of Sheth’s theory of merchandise buying behaviour with small apparel firms。
14.
H. D. Fletcher and D. B. Smith(2004)。Managing for value: Developing a performance measurement system integrating economic value added and the balanced scorecard in strategic planning。
15.
T. P. Gehrig, T. Lutje and L. Menkhoff(2009)。Bonus payments and fund managers’ behavior: Transatlantic evidence。
16.
M. Gibbs, K. A. Merchant, W. A. Van der Stede and M. E. Vargus(2004)。Determinants and effects of subjectivity in incentives。
17.
W. H. Greene(2011)。Econometric Analysis。
18.
T. H. Hansen and H. Skytte(1998)。Retailer buying behavior: A review。
19.
H. R. HassabElnaby, A. A. Said and B. Wier(2005)。The retention of nonfinancial performance measures in compensation contracts。
20.
C. Ittner, D. Larcker and M. W. Meyer(2003)。Subjectivity and the weighting of performance measures: Evidence from a balance scorecard。
21.
R. Johnson, D. Reiley and J. Munoz(2006)。The war for fare: How driver compensation affects bus system performance。
22.
S. Kepes, J. Delery and N. Gupta(2009)。Contingencies in the effects of pay range on organizational effectiveness。
23.
A. Kumar, L. Ozdamar and C. Peng Ng(2005)。Procurement performance measurement system in the health care industry。
24.
M. Levy and B. A. Weitz(2004)。Retailing Management。
25.
S. L. Liedtka(2005)。Analytic hierarchy process and multi-criteria performance management systems。
26.
Y. A. Ozcan and M. J. McCue(1996)。Development of a financial performance index for hospitals: DEA approach。
27.
T. L. Saaty(1999)。Decision Making for Leaders: The Analytical Hierarchy Process for Decisions in a Complex World。
28.
D. L. Searcy(2004)。Aligning the balanced scorecard and a firm’s strategy using the analytic hierarchy process。
29.
R. Sellers-Rubio and F. Mas-Ruiz(2006)。Economic efficiency in supermarkets: Evidences in Spain。
30.
D. Sliwka(2002)。On the use of nonfinancial performance measures in management compensation。
31.
A. D. Stajkovic and F. Luthans(1997)。A meta-analysis of the effects of organizational behavior modification on task performance, 1975-1995。
32.
B. Vinod(2005)。Retail revenue management and the new paradigm of merchandise optimization。
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