以利潤中心制進行員工分紅影響因素之關聯性

tudy on Profit Center System for Employee Bonus Effect of Factor Relationship

近年來食品安全衛生事件層出不窮，消費者對於餐飲食品衛生安全更加重視，這也形成餐旅業高度重視食品的安全衛生的重要議題之一，ISO22000及HACCP食品安全管理系統的導入及持續的注重食品安全與品質改善，儼然成為餐旅業者在消費市場競爭中必需具備的基本條件。本研究以台北市觀光旅館餐飲相關技術人員作為受訪對象，回收計111份有效問卷來進行分析。運用獨立樣本t檢定結果顯示在性別資料中達到5%的顯著水準，研究假設部份成立；運用獨立樣本t檢定結果顯示於是否參加過餐飲衛生訓練資料中達到5%的顯著水準，研究假設部份成立；運用獨立樣本t檢定結果顯示在是否有專責衛生管理人員資料中呈現未達到5%的顯著水準，研究假設不成立。運用單因子變異數分析結果顯示在實行HACCP&ISO22000的困難處問項中，有「年資」、「職務」、「訊息來源」等呈現5%的顯著水準，研究假設部份成立。在實行HACCP&ISO22000的益處問項中，有「年齡」呈現5%的顯著水準，研究假設部份成立。執行HACCP&ISO22000系統之行為問項中，有「服務部門」呈現5%的顯著水準，研究假設部份成立。本研究提出建議有（一）鼓勵員工（不）定期參加教育訓練；（二）輔導參加食品安全管制系統（HACCP）－－60（A基礎）、（B進階）認證；（三）透過大學社會責任計畫實行，鼓勵師生參與實踐社會責任；（四）產業鏈結；（五）ISO22000的持續改善與整合；（六）加強源頭管控、生產管理、加強查驗、加重責任、全民監督。 In recent years, food safety and hygiene emergencies emerge in an endless stream. Consumers pay more attention to the hygiene and safety of catering food, which also forms one of the important topics that food and beverage industry attach great importance to the safety and health of food. The introduction of ISO22000 and HACCP food safety management system and continuous emphasis on food The improvement of safety and quality has become a basic requirement for the hospitality industry to compete in the consumer market. In this study, food and beverage related technical personnel from Taipei Tourist Hotel were selected as respondents and 111 valid questionnaires were collected for analysis. The use of independent sample t test results showed that 5% of the significant level in the gender data, the study assumes that part of the establishment; the use of independent samples t test results show whether to participate in food hygiene training data to reach a significant level of 5% The results of the independent sample t test showed that there is no significant level of 5% in the data of the special health managers, and the research hypothesis does not hold. The results of the single-factor ANOVA analysis showed that in the difficult questions of HACCP & ISO22000, there were 5% significant levels such as “Year”, “Title”, and “Source of Information”, and the hypothesis was partially established. Among the benefits of applying HACCP & ISO 22000, there is a notable 'age' of 5%, and the research hypothesis is partially substantiated. Among the questions on the conduct of the HACCP & ISO 22000 system were the 'service department' which showed a notable 5% level and the research hypotheses were partially substantiated. The study suggests :(a) encourage employees (not) to regularly participate in education and training; (b) counseling to participate in Food Safety Control System (HACCP) -60 (A Foundation), (B Advanced) certification; (c) Encouraging teachers and students to participate in the implementation of social responsibilities through the implementation of university social responsibility programs; (d) industrial chain; (e) Continuous improvement and integration of ISO 22000; (f) Strengthening source control and production management, strengthening inspection, aggravating responsibilities and supervising the whole people.

Regardless of a large enterprise or a small business, it seemed that the profit center system in improving the innately poor nature of a company to continuously create surplus profit was the ultimate goal and direction of development. This study investigated the effect of a profit center system for employee dividends on employees' job satisfaction, organizational commitment and perceived work performance in the I enterprise. Data and samples of employees in the I enterprise were collected and analyzed by structural equation model for empirical verification. The result of case study of the I enterprise showed that the profit center system for employee dividends. Lastly, recommendations were suggested to the I enterprise to focus and strengthen the profit center system for employee dividends, especially the minor details.