The impacts of expensing employee bonus on management motivations

• Main Authors: Leong, Hou Tin, 梁浩天
• Other Authors: 邱奕嘉
• Format: Others
• Language: zh-TW
• Online Access: http://ndltd.ncl.edu.tw/handle/79984178051775705299

碩士 === 國立政治大學 === 經營管理碩士學程(EMBA) === 100 === Reviewing Taiwan's booming technology industry in the past few decades, the majority of technology companies keep their competitiveness through paying fertile bonus to talented employees. With the implementation of bonus expense in the Republic of Taiwan, technology companies have encountered some managerial and operational problems regarding bonus expensing. Especially in Taiwan's IC design industry, companies have been relied on the offerings of high rewards to attract highly educated talents as their main operational strategy. These enterprises now have to re-think and position their survival rule in the future. With this in mind, this study focuses on employees’ physical and psychological behavior at work before and after the bonus is expensed within Taiwanese listed IC design companies, using Frederick Herzberg's two factor theory. To dismantle the impact of bonus expensing and loss of the magic attraction of high bonuses to retain employees in the past, this study implements face-to-face interviews with staff and analyzes the results. Finally this study discusses how to keep a company’s competitiveness with employee incentive management, which relates closely to its business strategy. The suggestion of the final results of this research is hopefully to be the reference of the industry. With a different point of view, this research tries to fundamentally solve the impact of bonus expensing through a company’s business strategy and employee motivation management methodology, rather than just providing high compensational bonus to employees in the past.