员工分红配股制度与零售业绩效之研究PDF84)(1)

立行流理論度零年六2度零不零來流路流零連便利零零數不更烈零年年率率劣零率劣率兩料(DataEnvelopmentAnalysisDEA)率行利數零率論理度率料3ProfitSharingandRetailIndustriesEfficiencyStudent:HobiSheaAdvisor:Dr.hcchenChyuan.Dr.ChaiPeiABSTRACTIncreasinglivingandeducationallevelshavedrasticallychangedconsumersshoppingbehavior.Theriseofdistributioncentershascausedthetraditionalmultipleandcomplexshippingchannelstoalter:Allsuppliersandvendersnowadaysshipgoodsfirsttoadistributioncenter,andthenadistributioncenterdeliverthegoodsdirectlyToretailstores.Distributioncentershavepromotedthenumbersofchainstores,departmentstores,andwholesalestores.Thestudyevaluatesefficienciesofdepartmentstores,warehouses,andconveniencestoresinTaiwanandinvestigatesthefactorsaffectingefficiencies.Inourdataset,thereare16retailstoreinTaiwanduring2001to2004.First,thedataenvelopmentanalysis(DEA)appliedtoevaluatetheirtechnicalefficiencies.Inthesecondstage,theempiricalanalysisverifiestheimpactofprofitsharingonoperatingefficiencyandtheotherbyadoptingTobitModel.Theresultcanforthemanagersomeproposal.Keywords:Profitsharing,OperatingEfficiency,DataEnvelopmentAnalysis,TobitModel4兩年了識理流驪度里年識力更來論利了了不良見論更論力不勵料不吝論隆勵不女鈴了論論更不論論年論2錄……………………………………………………………………………………………………………………………………………錄………………………………………………………………………錄……………………………………………………………………論………………………………………………………………………………………………………………………………………………………………論…………………………………………零……………………………………………度……………………………………零……………………………………………………………理…………………………………………料………………………………Tobit…………………………………………………料來………………………………………………數說………………………………………3DEA…………………………………………Tobit…………………………………………論論………………………………………………………………………………………………………………參……………………………………………………………………………錄……………………………………錄零………………………………………………零年率………………………………………………便利數…………………………………………………………………………………………………………………………………………………………零……………………………………………………零率……………………………………………年度率……………………………………………………………………………………………………參數…………………………………………………率………………………………………………………………………………………………………………年零率………………………………率數………………………………………零率……………………4率………………………………………年度…………………………………………………………………………錄………………………………………………………………理…………………………………………………率…………………………………………5論利度理理老量度便來度來行度力勵留力不了留來參來諾年來行度ProfitSharingEmployeeStockOwnershipPlan,ESOPs了度年來度留更力年年行度年聯年聯勵度勵度勵利利來說年金利年金利年金6來立更年利例金利利利ResidualRight金利年利利來利來利不年利理了留度理若理勞立roupIncentivePlans不力了量流利ProfitSharingEmployeeStockOwnershipPlan,ESOPs便勵留年來零更零聯行零零便利量行類年零落復力零力零嵐行7來零沈料年年零零龍來沈見年年零便利量年類年類年類料來理年料洛DEA來了率利料洛數來利來度兩料DEA率不數量數不率異Tobit行率度8行率率異數率度率數料來TEJ不料不不率論不料利料量量不量率率參料數度數論理料不易數不不數ProxyVariable來不數量論論論9零度度勵立參零度令度料來理料數立數DEA率率異論來10Tobit料數11零年零零連零連便利連量零零行例零零行便利量年金暴零流年年年不零零行略連來數來臨更來臨零年零量年立黎年良北路立濫料量零12例行列量理行量類行樂不論量量零量零年利年北路立更年領六年立理念了領立理念念異流力年來流零便利量歷零路流來北連連降路更烈13料年金暴狀年度年年料連立年年年年年度六年年度年年度度年更年年北車年年烈連烈不零領來來來不不來零年年北來年更陸來臨略異力立更寛樂來14年率率料來行零流行度量來立率金列行了識量力易省六年烈利流行度良流行連便利ManufactualCVSReasearch便利了便利15數便利率類不不便利年來切理念更更率率了理便利年利零連便利年年年便利連數連連例連便利度度度度更烈料年年便利年率量零年年年滑年率落見力便利年度年便利16烈降來不異更宅率流便利數便利數料來便利論理度度勞契年金律數利數行不利不利度度度來度17度兩利利金利金若利利行1.律數2.數數數數3.金利4.利數利行5.易行度勵領行行年年年行年利利年度不列利利不年金利利若利利18金利金利年易易金度不利兩利利利不列不行兩度利利量利不金利金留理留金留流金金金金利理留留不行金不更數例降利年行利勞年度勞度19行年度露勞數利勞年度利勞金利利勞金利數年流數例利勞年度利勞異數利勞露金利利勞金利數例利勞行行金利利勞金利數例利勞利ProfitSharingorBonus利行年黎行例利率率不更利利20例參理利利量力降來利行念率力利度金金勵勵勵勵勵理論金勵利年利勵更不StockOwnershipEmployeeStockOwnershipPlansESOPs度更更力利兩便度利李利劉蘭參利利度勞更利參參度便了利更參勞度來更勵力兩ProfitSharing&StockOwnership度連度21利兩金了不了利不度勞利不來狀利力勞利勞率連便利量數不料行數量量LeryandWeitz2001零量量OutputMeasures量InputMeasures力量ProductivityMeasures量零例裡量零來金來利力量率零Helmsetal.量略異略略略異略略異略論22DonthuandYoo1998料DEA量零率年量度年率度六禮不良理李行料異數年數數北略度立零更零異力行力零零零路領了拓烈行不不量連便利行異便利量類零劉連便利來數來數林量23行參立數連便利便利理理領力零不便利異Kaplan&Norton念不良利率理來數了力離率率勞理論了理狀更了勵更了勞利力勞利利勞力勞利利來良更24度流率來度力SynergySystem立若力量力量力更了理論理了立不不利連Conte&Svejnar1988理參利力利度力類參度利行參理度行利力ConteandKruse1991行利力了力DouglasL.KruseKruse年料行度年力降年力不論行ESOP力金度數量力JonesandKato利年年料利力ESOPs力力～諾力年年陸陸年年料例利CESKmentaApproximationNonlinear25SimultaneousSystem利留金力量力量JonesandKato勵度年Brown行利年年率狀兩行率降率利率行兩度率若行行利降率離諾勞例李勞勞力度力離行度度不離度離度離度離了利度度諾離降了勞度例劉念行度力金不力若力26度例量金玲不力不利力不力利力降流率理論理論不度勵度GroupIncentiveSchemes行不力度利行力利勵度便車行Free-RiderProblem來勵便車理論勵PeerMonitoring行力便車行離27料DEA行率Tobit率料說念說料說理率度率率數量數量狀度切度行兩不度度SzilagyiPerformance念率EfficiencyClimacoPerformance念念更度念QualityResults力ProductofCompetencePerformanceAppraisal力力若理行理理理28度理更理理度略不劣不不更力理料不理李類JudgmentDevelopmental兩類兩理令不力力來略力理料來Noe,Hollenbeck,GerhartandWright(2000),pp.277.行力略狀29理行理理行理理力參理不更不不參來年度量理參良理Fenwick列列說立量料立Daley不兩Self-AppraisalsPeerAppraisalsSubordinateAppraisalsMultipleRaters行什來理理行MultipleRaters理參度識練PersonnelOfficialsConsultant理論PerformanceAppraisal30度行量來力利行利行利量利獵利利量利量行類略利金利立量量行立理行行理利兩類類類量量度類SEAServiceEffortsandAccomplishments力SEA力率力率率來理理理度度行度利不異立不度立立度立行流度31理參料(DEA)DEA率利Envelopment數DMUDecisionMakingUnit,DMU落DMUDEA率不DMU率DEA念DEA不DMU率DMU便率CCBBCC說DEAFarrell1957數DeterministicNon-ParametricFrontier念數數率量了理論列率DMU率率零率率兩(1X2X)來Y=Yf)(2,1XX=1f),(21YXYX3-1*UU便量(UnitIsoquant)ToshiyukiSueyoshi32利),(0201XX來0Y3-1A),(00001YXYX率離離例A率OB/OA率1-OB/OAPP率C若BC兩率CBOD/OB說C率率OD/OB率1-OD/OB率率率率A來率OD/OA率(OB/OA)率(OD/OB)率1-OD/OA率(1-OB/OA)率(1-OD/OB)率CCRDEACharnes,CooperandRhodes率量率量念拓率量33constantreturntoscaleCRSDMU兩率率料量率DMUiDMUijX(j=1,…..,m)irYr=..1,…..,so0DMU率∑∑===sjojjsrorrxvyuhMax110nixvyutsmjijjsrirr,.....,1:1.11=≤∑∑==srmjvujr.....1;,.....,1;0,==≥ε0hoDMU