薪酬設定與員工服務品質關係之研究－以餐飲業第一線服務人員為例

The Effects of Compensation Management on Service Quality: A Study for the First-Line Employees of Foodservice Industry

10.30104/CYMR.201210.0004

諸承明(Chen-Ming Chu)；蔡美玲(Mei-Ling Tsai)

薪酬設定 ； 服務品質 ； 第一線員工 ； 餐飲業 ； Compensation Management ； Service Quality ； First-Line Employees ； Foodservice Industry

中原企管評論

10卷2期（2012 / 10 / 01）

75 - 97

繁體中文

服務業具有生產與消費過程同時進行的特性，員工在進行各項生產作業流程時，顧客可以直接觀察甚至參與到整個或部分流程之中，所以服務品質對於服務業的經營成敗具有舉足輕重的影響。由於第一線人員的服務品質至為重要，而薪酬又為企業可資用來影響及操控人員行為的重要工具，是故近年來已有學者開始關注到薪酬設定與員工服務品質之間的關聯性，並嘗試以觀念推導及個案探討等方式加以研究，但是至今仍較為缺乏量化的實證分析研究。有鑑於此，本研究以國內餐飲業為調查對象，針對薪酬設定與員工服務品質之關聯性進行實證探討，並獲致下列主要的研究結果：（1）在薪酬管理實務制度方面，以薪資幅度差異對於服務品質的影響性較強，薪資幅度差異愈大，服務品質將會愈低，兩者間呈現顯著的負相關。在薪酬設計理論要素方面，各項要素對於服務品質均為正相關。其中保健與技能基準性薪酬對於服務品質的影響性較強，保健與技能基準性薪酬的重視度愈高，服務品質將會愈高；但是職務與績效基準性薪酬對於服務品質的影響性則相對較弱。（2）餐飲業服務型態對於薪酬設定與服務品質之關聯性具有部分顯著的調和作用。在高度服務型態下，薪資水準及技能基準性薪酬對於服務品質具有正相關，提高薪資水準及技能基準性薪酬的重視程度，將有助於提升服務品質；但在低度服務型態下，薪資水準及技能基準性薪酬對於服務品質具有負相關，提高薪資水準及技能基準性薪酬的重視程度，反而會有損於服務品質。

Services are typical produced and consumed at the same time. Since the customer is also present as the service is being produced, the service quality provided by first-line employees will be a key influencing factor for business operation. Furthermore, compensation programs are designed to encourage first-line employees to put out more effort to complete their service jobs. By linking compensation management to quality control, a few researchers believe that employees will improve their service quality. Therefore, this study will conduct a survey and test the relative hypotheses. In summary, these following findings are found: (1) Based on the analyses of correlation and regression, this study finds that there are significantly positive impacts of hygiene-based pay and skill-based pay on service quality and there are significantly negative impacts of salary range on service quality. (2) In order to interpret the moderating effects of business strategies, the multiple regression is applied to test the relative hypotheses. However, this study shows that the service style of foodservice industry will moderate the impacts of pay level and skill-based pay on service quality.

1. Abowd, J. M.(1990).Does Performance-Based Managerial Compensation Affect Corporate Performance?.Industrial and Labor Relations Review,43(3, Special Issue),52s-73s.
2. Anderson, C. R.,Zeithaml, C. P.(1984).Stage of the Product Life Cycle, Business Strategy, and Business Performance.The Academy of Management Journal,27(1),5-14.
3. Balkin, D. B.,Gomez-Mejia, L. R.(1987).Toward a Contingency Theory of Compensation Strategy.Strategic Management Journal,8(2),169-182.
4. Barrett, G. V.(1991).Comparison of Skill-Based Pay with Traditional Job Evaluation Techniques.Human Resource Management Review,1(2),97-105.
5. Bolger, B.(1988).Features: Stew Leonard: Unconventional Wisdom.Incentive New York,162(11),36.
6. Brown, D.(1993).Centralized Control or Decentralized Diversity: A Guide for Matching Compensation with Company Strategy and Structure.Compensation and Benefits Review,25(5),47-52.
7. Cleary, M. J.,Cleary, T. J.(1993).Designing an Effective Compensation System. Part 2: The Practice.Quality Progress,26(5),97-99.
8. Crosby, P. B.(1979).Quality is Free.New York:McGraw-Hill.
9. Dessler, G.(1994).Human Resource Management.New Jersey:Prentice-Hall.
10. Ferguson, W. J.,Parsons, J. F. C.(1992).Compensation Strategies.Mortgage Banking,52(8),47-54.
11. Gerhart, B.,Milkovich, G. T.(1990).Organizational Differences in Managerial Compensation and Financial Performance.The Academy of Management Journal,33(4),663-691.
12. Gomez-Mejia, L. R.,Balkin, D. B.(1992).Compensation, Organizational Strategy and Firm Performance.Cincinnati:South-Western.
13. Gomez-Mejia, L. R.,Balkin, D. B.(1989).Effectiveness of Individual and Aggregate Compensation Strategies.Industrial Relations,28(3),431-445.
14. Gravin, D. A.(1983).Quality on the Line.Harvard Business Review,61(5),64-75.
15. Grönroos, C.(1984).A Service Quality Model and its Marketing Implication.European Journal of Marketing,18(4),36-44.
16. Gupta, N.,Jenkins, G. D., Jr.(1991).Job Evaluation: An Overview.Human Resource Management Review,1(2),91-95.
17. Johnson, A. M.(1991).The Incentive Program's Contribution to Quality.Sales & Marketing Management,143(4),91-93.
18. Kahn, L. M.,Sherer, P. D.(1990).Contingent Pay and Managerial Performance.Industrial and Labor Relations Review,43(3, Special Issue),107s-120s.
19. Kanter, R. M.(1987).From Status to Contribution: Some Organizational Implications of the Changing Basis for Pay.Personnel,64(1),12-37.
20. Kotler, P.(1988).Marketing Management.New Jersey:Prentice-Hall.
21. Lambert, R. A.,Larcker, D. F.,Weigelt, K.(1993).The Structure of Organizational Incentives.Administrative Science Quarterly,38(3),438-461.
22. Lawler, E. E., III.,Ledford, G. E., Jr.(1985).Skill-Based Pay: A Concept that's Catching on.Personnel,62(9),30-37.
23. Lawler, E. E., III,Ledford, G. E., Jr.,Chang, L.(1993).Who Uses Skill-Based Pay, and Why.Compensation and Benefits Review,25(2),22-26.
24. LeBoeuf, M.(1986).How to Motivate People.London:Sidgwick & Jackson Ltd.
25. Leonard, J. S.(1990).Executive Pay and Firm Performance.Industrial and Labor Relations Review,45(3, Special Issue),13s-29s.
26. Mahoney, T. A.(1989).Multiple Pay Contingencies: Strategic Design of Compensation.Human Resource Management,28(3),337-347.
27. Mahoney, T. A.(1983).Approaches to the Definition of Comparable Worth.The Academy of Management Review,8(1),14-22.
28. McNally, K. A.(1992).Compensation as a Strategic Tool.HR Magazine,37(7),59-66.
29. Milkovich, G. T.(1988).A Strategic Perspective on Compensation Management.Research in Personnel and Human Resources Management,6,263-288.
30. Milkovich, G. T.,Newman, J. M.(1990).Compensation.Illinois:Homewood.
31. O''Brien, J. C.,Zawacki, R. A.(1985).Salary Surveys: Are They Worth the Effort?.Personnel,62(10),70-74.
32. Parasuraman, A.,Zeithaml, V. A.,Berry, L. L.(1985).A Conceptual Model of Service Quality and Its Implication for Future Research.Journal of Marketing,49(4),41-50.
33. Plachy, R.(1987).The Case for Effective Point-Factor Job Evaluation, Viewpoint 1.Compensation Benefits Review,19(2),45-48.
34. Porter, M. E.(1980).Competitive Strategy: Techniques for Analyzing Industries and Competitors.New York:The Free Press.
35. Risher, H. W.(1993).Strategic Salary Planning.Compensation Benefits Review,25(1),46-50.
36. Rynes, S. L.,Milkovich, G. T.(1986).Wage Surveys: Dispelling Some Myths about the "Market Wage".Personnel Psychology,39(1),71-90.
37. Weber, C. L.,Rynes, S. L.(1991).Effects of Compensation Strategy on Job Pay Decisions.The Academy of Management Review,34(1),86-109.
38. Weiner, N. J.(1991).Job Evaluation Systems: A Critique.Human Resource Management Review,1(2),119-132.
39. Zeithaml, V. A.(1988).Consumer Perceptions of Price, Quality, and Value: A Means-End Model and Synthesis of Evidence.Journal of Marketing,52(3),2-21.
40. 李永年(1998)。碩士論文(碩士論文)。政治大學企業管理學系。
41. 李德玲(1992)。碩士論文(碩士論文)。中國文化大學企業管理研究所。
42. 杉木辰夫(1986)。事務・営業・サービスの品質管理。日本:日本規格協?。
43. 唐薇娟(2003)。碩士論文(碩士論文)。中原大學企業管理研究所。
44. 黃英忠(1997)。人力資源管理。台北:三民書局。
45. 劉建良(2000)。碩士論文(碩士論文)。淡江大學運輸管理學系。
46. 劉麗文、楊軍(2001)。服務業營運管理。台北:五南出版社。
47. 蔡玲玉(1989)。碩士論文(碩士論文)。政治大學企業管理研究所。
48. 諸承明(2001)。薪酬設計理論與實務之整合性模式—台灣大型企業實證分析。人力資源管理學報，1(1)，1-25。
49. 諸承明(1995)。博士論文(博士論文)。台灣大學商學研究所。
50. 諸承明、戚樹誠、李長貴(1996)。薪資設計之文獻回顧與評論—建立「薪資設計四要素模式」。人力資源學報，6，57-85。
51. 諸承明、戚樹誠、李長貴(1998)。薪資要素、任務特性、與員工態度之關聯性研究—「薪資設計兩構面情境模式」之理論與實證。管理學報，15(4)，561-585。
52. 諸承明、戚樹誠、李長貴(1998)。我國大型企業薪資設計現況及其成效之研究—以「薪資設計四要素模式」為分析架構。輔仁管理評論，5(1)，97-116。
53. 盧淵源譯(1986)。事務、營業、服務的品質管制。台北:中興管理顧問公司。

1. 陳婷惠、李家琪(2016)。策略性人力資本配置與經營績效之關聯性分析。組織與管理，9(1)，39-88。
2. (2021).Analysis on the strategy of improving management consulting business performance: Evidence on a management consulting company established by an accounting firm.Asia Pacific Management Review,26(3),137-148.