獎酬制度一直是企業員工關注的焦點，在今日競爭的環境裏，越來越多企業試圖透過獎酬制度的設計和執行，來改善員工及企業的績效和發展。就權變觀點而言，針對任何一個組織，沒有唯一的、最好的經營管理方法和模式，完全要視組織所面臨的各種情況而定，獎酬制度的設計與執行亦是如此。適當的奬酬制度應取決於企業整體策略及人力資源策略，唯有當獎酬制度、人力資源策略及企業整體策略配適結合時，才能使員工的努力集中於企業的目標，誘導員工從事組織所需要的行為、態度和技能，以幫助組織達成目標。
本研究以相關文獻的廣泛蒐集，來建立競爭策略下獎酬制度設計之權變架構雛型，並針對四個不同策略類型的個案公司，進行深度訪談與觀察，再將理論架構雛型與實務比對之後，歸納推論出競爭策略下獎酬制度設計之權變架構。此權變架構的精神即是強調：組織的整體策略、人力資源策略與獎酬制度三者之間權宜應變的配適觀念。所建構配適之策略、制度乃相對權重的概念，並無絕對排他性。
本權變架構強調，當企業採行差異化競爭策略時，必須加強仰賴創新導向的人力資源策略，及人力資本基礎之獎酬制度，即強調以員工的知識、技能、創新力及適應力做為主要的獎酬準則，並提供內在報酬為主；當企業採行成本領導策略時，必須加強仰賴貢獻導向的人力資源策略，及產出基礎之獎酬制度，即是以員工的績效、生產力、銷售量、成長率及創造利潤率做為主要的獎酬準則，獎酬形式則以外在報酬為主；當企業採行焦點化策略時，必須加強仰賴承諾導向的人力資源策略，及職位基礎之獎酬制度，即是以員工的職位、年資、責任及地位等做為主要的獎酬準則，就獎酬形式則同時強調內、外在報酬。
唯採用焦點化策略的企業在鎖定利基市場後，會就「差異化」或「低成本」之競爭優勢來源擇一進行，因此，所配適的人力資源策略及獎酬制度應結合差異化策略或成本領導策略的各層級策略。

Reward system is the focus of employees’ concern. In a competitive environment, organizations try to improve employees’ performance through the design and implementation of reward system. Contingency view represents that there is no one best way to manage all organizations. It all depends on various situation, as well as reward system. An appropriate reward system should depend on both corporate and human resource strategy. Only when reward system, human resource and corporate strategy fit each other, it facilitates employees to concentrate their attention to organizational goal and engage in suitable behavior, attitude, and skills.
This paper develops an original contingency framework of designing reward system under business competitive strategy based on extensive literature and interview four companies that are in different types of corporate strategy. We compare the original contingency framework with practice, and induce a contingency framework of designing reward system under competitive strategy. The framework emphasizes the fit among corporate strategy, human resource strategy, and reward system.
The framework emphasizes that when organization adopts differentiation strategy, it should accompany innovation-oriented human resource strategy and human capital reward system that offers intrinsic reward based on employees’ knowledge, skill, innovation, and adaptation. When organization adopts cost leadership strategy, it should accompany contribution-oriented human resource strategy and output reward system that offers extrinsic reward based on employees’ performance, productivity, sales, yielding growth and profit. When organization adopts focus strategy, it should accompany commitment-oriented human resource strategy and position reward system that offers both intrinsic and extrinsic reward based on employees’ title, seniority, responsibility, and position. 
However, when organization adopts focus strategy and its competitive advantage comes from difference, it should accompany innovation-oriented human resource strategy and human capital reward system at the same time. Furthermore, when organization adopts focus strategy and its competitive advantage comes from low-cost, it should accompany contribution-oriented human resource strategy and output reward system simultaneously.

目    錄
目  錄	i
表目錄	iii
圖目錄	iv
第一章  緒論	1
1.1  研究動機	1
1.2  研究目的	3
1.3  研究範圍與方法	4
1.4  論文架構	8
第二章  文獻探討	11
2.1  競爭優勢與競爭策略	11
2.2 人力資源策略	17
2.3  奬酬制度	20
2.3.1  奬酬制度之設計	24
2.3.2  奬酬發放之基礎準則	26
2.3.3  奬酬發放之形式及方法	28
2.4  組織內策略之配適	31
2.4.1  整體策略與人力資源策略之配適	35
2.4.2  人力資源策略與奬酬制度之配適	36
第三章  競爭策略下奬酬制度設計之權變架構雛型	39
3.1  差異化策略下之奬酬制度	39
3.1.1  差異化策略	39
3.1.2  創新導向之人力資源策略	40
3.1.3  人力資本基礎獎酬制度	41
3.2  成本領導策略下之奬酬制度	45
3.2.1  成本領導策略	45
3.2.2  貢獻導向之人力資源策略	46
3.2.3  產出基礎獎酬制度	47
3.3  焦點化策略下之奬酬制度	49
3.3.1  焦點化策略	49
3.3.2  承諾導向之人力資源策略	50
3.3.3  職位基礎獎酬制度	51
3.4  競爭策略下奬酬制度設計之權變架構雛型	53
第四章  權變架構雛型與實務之比對	58
4.1  訪談個案一	58
4.1.1  A公司基本資料及產業概況	58
4.1.2  訪談資料整理	59
4.2  訪談個案二	64
4.2.1  B公司基本資料及產業概況	64
4.2.2  訪談資料整理	65
4.3  訪談個案三	69
4.3.1  C公司基本資料及產業概況	69
4.3.2  訪談資料整理	70
4.4  訪談個案四	75
4.4.1  D公司基本資料及產業概況	75
4.4.2  訪談資料整理	77
4.5  權變架構雛型與實務之比對	82
第五章  競爭策略下獎酬制度設計之架構與管理意涵	89
5.1  權變架構之建立	89
5.2  權變架構之討論	93
5.3  管理意涵	95
5.4  研究限制	98
5.5  後續研究之建議	98
參考文獻	100
中文部分	100
英文部分	102
附錄	113
附錄一：深度訪談大綱	113

 
表目錄

表2.1 競爭優勢的定義及其創造、維持的方法	11
表2.2 獎酬制度之文獻研究情形	22
表2.3 獎酬發放之形式	29
表2.4 策略的定義	31
表3.1 差異化策略下，人力資源策略及獎酬制度之配適	45
表3.2 成本領導策略下，人力資源策略及獎酬制度之配適	49
表3.3 焦點化策略下，人力資源策略及獎酬制度之配適	53
表3.4 競爭策略下奬酬制度設計之權變架構雛型	54
表4.1  A公司之整體策略、人力資源策略及獎酬制度	64
表4.2  B公司之整體策略、人力資源策略及獎酬制度	68
表4.3  C公司之整體策略、人力資源策略及獎酬制度	75
表4.4  D公司之整體策略、人力資源策略及獎酬制度	82
表4.5 權變架構雛型與個案實務一之比對	83
表4.6 權變架構雛型與個案實務二之比對	84
表4.7 權變架構雛型與個案實務三之比對	86
表4.8 權變架構雛型與個案實務四之比對	88
表5.1 競爭策略下奬酬制度設計之權變架構	90

 
圖目錄
圖1.1 研究流程圖	8
圖1.2 論文架構	10
圖2.1人力資源策略	20
圖2.2獎酬制度設計之原則	25

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