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    Title: 台糖公司員工對優退措施認知與人力資本之相關性研究
    Other Titles: 臺糖公司員工對優退措施認知與人力資本之相關性研究
    The effect of retirement plan to employees' recognition and human capital - the Taiwan sugar corporation case
    Authors: 黃世志;Huang, Shih-chih
    Contributors: 淡江大學會計學系碩士班
    林谷峻;Lin, Ku-jun
    Keywords: 國營事業;優退措施;人力資本;national enterprise;retirement plan;Human capital
    Date: 2005
    Issue Date: 2010-01-11 04:25:30 (UTC+8)
    Abstract: 台糖公司為過去擁有砂糖專賣權之國營事業,但民國94年砂糖全面開放進口後,面臨強大競爭壓力,再加上組織結構屬於科層型功能組織、人力結構老化,因此無法有效因應市場需求,快速調整,所以為求有效降低用人成本,促進組織年輕化,提升經營績效,實施優惠離退措施。該措施對於受影響員工心理層面上產生很大衝撃,因此如何營造一個令員工愉快的工作環境,以激勵其發展潛能,為組織帶來最大的效益,是企業管理當局亟待解決的問題。
      本研究以台糖公司員工為對象,探討台糖員工優退措施認知對於人力資本的衡量指標,與實施後對企業經營績效的影響。在員工優退措施認知部分萃取出員工權益保障、個人發展、公司未來發展及教育培訓等四個因素;人力資本衡量部分則有工作滿意度、歸屬感、工作投入、留任意願及學習意願五個因素構面。研究結果發現:1、個人屬性變項與工作屬性變項對人力資本衡量之五個構面各有不同影響。2、員工優退措施認知各構面和人力資本衡量構面,除了工作投入外,其他構面呈顯著正相關,在廻歸分析亦呈現顯著差異。3、台糖公司在實施擾退措施後,員工人數不斷減少,確實有效降低用人費用,企業配備率提高,然而公司的報酬率指標並無明顯成長。
      最後本研究對台糖公司的建議為,利用員工不同的個人屬性與工作屬性:(一)執行優退計劃同時應留住核心人才。(二)保障現有員工權益。(三)加強溝通,釐清疑慮;對員工提出的建議為(一)厚植本身專業能力。(二)掌握環境變化。
    Taiwan Sugar Corporation (TSC) is a national enterprise with monopoly right to sell sugar. However, the government cancels the right on 2005. TSC’s organization framework and the aging of it’s employees become barriers to response the market competition. In order to lower personnel expenditure, TSC need to carry out the retirement plan, which produces huge effect to its employees. Thus, how to build up a pleasant atmosphere and inspire the employees potential, increase their job satisfaction become TSC’s important task.
    The research targets on TSC employees, investigates their recognition to the retirement plan and discusses the effect of retirement plan to human capital and firm performance. We find four factors that represent employees’ recognition. They are employee right protection, personal development, organizational development and educational training. Also, there are five factors that represent human capital indicators, they are job satisfaction, sense of belonging, job involvement, employees’ will to retain in the organization and employees’ will in leaning. We discovered 1. The employees in TSC with different personnel attitudes and job attitudes have different effect on various human capital indicators. 2. Except the job involvement factor, employees’ recognition to the retirement plan has significant relationships with human capital. 3. After performing the retirement plan, the employee number has decreased, which effectively lower the personnel expenditure. However, the various performance indicators do not improved significantly.
    By investigating different job attitude and personal attitude of TSC employees, this research provides several suggestions. To TSC: 1. Retain core personnel while performing retirement plan. 2. Protect employee rights. 3. Improve the communication process. To employees: 1. Promoting personal professions. 2. Be sensitive to the change of environment.
    Appears in Collections:[會計學系暨研究所] 學位論文

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