績效評估制度對組織成員的決策與行為有極大的影響，但這些影響多不會直接顯現，而是與其他因素結合，以本位主義、反功能決策及逆選擇等問題形式呈現。如何設計出能激勵員工努力與團隊合作的績效評估與誘因機制，是企業經營者與學術界所共同關切的議題。本個案以本土的代表性資訊系統服務廠商－鉅茂科技公司與其輔導老師的對話及互動過程，探討應如何把價值創造型態與成本習性等兩個重要的整體績效影響因素，融入其績效評估與獎酬制度中，提供員工適切的激勵誘因並促進團隊合作的組織文化。

The system of performance appraisal substantially influences decision-making and employee behavior. Most of these influences do not appear explicitly, but are combined with other factors that are present in the form of problems related to self-determination, dysfunctional behavior, decision-making, and adverse selection. Designing a performance evaluation and reward system that can motivate employees to work hard through teamwork is a common concern for business managers. Through the dialogue and interaction between a representative local vendor and a consultant that provides information-system services (i.e., Datawin Technology) to explore how to integrate two crucial factors that influence overall performance (i.e., value creation patterns and cost behavior) into the performance evaluation and reward system to provide employees with appropriate incentives and create an organizational culture that encourages teamwork.