余鑑于俊傑Yu, ChienYu, Chun-Chieh洪志偉Hung, Chih-Wei2019-09-032009-8-122019-09-032009http://etds.lib.ntnu.edu.tw/cgi-bin/gs32/gsweb.cgi?o=dstdcdr&s=id=%22GN0095712119%22.&%22.id.&http://rportal.lib.ntnu.edu.tw:80/handle/20.500.12235/96550分紅費用化的議題從一開始被拋出，便引起諸多討論及迴響。從企業經營角度來講，維持既有分紅配股水準將侵蝕獲利，影響財報數字；降低分紅配股水準則怕人才流失，影響公司競爭力。在今年分紅費用化制度開始施行後，因企業能夠分配的資源變少，相對上更趨謹慎，也就漸漸形成一個趨勢：將資源集中在一些重點員工的身上，於是差異化就此產生。 本研究採取調查研究法，除探討個案企業集團之背景與發展歷程以及差異化激勵制度外，並對兩個廠區的研發人員進行工作績效、工作滿足以及組織承諾相關議題之問卷調查。希望能夠了解差異化的激勵制度對於兩個廠區的研發人員在上述議題的感受是否造成認知甚至行為上的差異，進而影響企業之營運上的表現，研究結果可以做為企業經營者政策制訂的參考。The bonus expenses topic was being talked from the beginning; it has caused a lot of pros and cons. In the sight of enterprise management, keeping the same standard of profit-sharing and stock ownership will erode the profits and influence the financial report. Also the company concern of brain draining and influence the company's competitive by decreasing the standard of profit-sharing and stock ownership. After the method of bonus expenses was practicing this year, the enterprises were getting more cautious because of resource decrease. It has been a tendency to put enterprises’ resource on the key employee. This study was used survey research to explore the background of the target case, discussed difference motivation system of the enterprise group, and investigated the relation among R&D staff’s job performance, job satisfaction and organization commitment in two factories. Hoped to understand whether the R&D staff’s feeling in above-mentioned topics from difference incentive system caused the difference on cognition even behavior in two factories and influencing the operation of enterprises. The result of the study could be the consult of policy making by the enterprise manager.分紅費用化激勵制度工作績效工作滿足組織承諾Bonus expensesIncentive systemJob performanceJob satisfactionOrganization commitment