利潤中心制度－從分權觀念至分利觀念

Profit Center from Decentralization to Profits-Sharing

10.6132/JCM.2013.7.2.11

魏乃捷(Nai-Chieh Wei)；陳哲豪(Che-Hao Chen)；陳羿兆(Yi-Chao Chen)；黃峻賢(Jyun-Sian Huang)；陳義文(Yi-Wen Chen)

利潤中心 ； 目標管理 ； 績效評估 ； Profit center ； Management by Objective ； Performance evaluation

商業現代化學刊

7卷2期（2013 / 07 / 01）

215 - 225

繁體中文

利潤中心這詞已存在許久，但為何此制度並沒有廣泛實施在企業界？這是本研究的探討的重點。大多數企業對於利潤中心的管理採用三大精神「分工」、「分權」、「分責」，因本研究是以慶展公司的利潤中心制來探討的利弊得失，本公司的利潤中心制加了「分利」的精神。在分利的精神下有著「利益與共，利潤共享」，並實施「333制度」與「薪資與績效連結制度」作為員工利潤回饋，且達到員工自己給自己加薪的鼓勵目的，公司的營業目標是由下而上的制訂方式，讓每位員工訂定自己的年目標，及切成一塊塊來避免有大鍋飯的現象出現，並用利益誘使員工自我負責，構成自主管理的理想管理方式，使員工所努力賺取的是自己的利潤，構成一個多贏的局面。

Profit center is often characterized by three key spirits: separation of duties, decentralization, and shared-responsibility. Even though profit center has already existed for a long period of time, why the system is not widely implemented in the industries? The purpose of this paper is to discuss profit center by case study. Based on the detailed interview with Cing Hhan, the company has a long reputation in profit center. We found that Cing Hhan adds one ultimate spirit of profit-sharing in their profit center. Their profit-sharing includes 333 bonus systems and the connection between the salary and performance. The implementation of this profit-sharing is expected to encourage employee by profits and employee will in turn try harder to earn the profits for themselves. Eventually, it will achieve a win-win situation for employee and the company. The finding of this paper can be useful for people in interested in profit center practice.