| Summary: | 碩士 === 東海大學 === 會計學系 === 104 === This paper mainly discusses the influence of implementing performance-based compensation on employees’ production efficiency, operation quality, and attendance rates in the manufacturing department. Using field empirical research method, this study uses the workers of the three production sections – assembly, testing, and mechanical checkout sections as research sample. Based on monthly data, the empirical results show that: (1) The implementation of the performance-based compensation system has a positive effect on employees’ production efficiency. (2) The implementation of the performance-based compensation system has a positive effect on employees’ operation quality. (3) The implementation of the performance-based compensation system has a positive effect on employees’ attendance rates. This study further interviews the employees who participate the implementation of compensation system. The results show that the good employees are rewarded after the implementation of performance-based compensation system, thus improves firm performance. This research hopes that the results provides useful insights on the implementation of compensation system for academia and practice.
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