近年來電子代工業毛利率與獲利率逐年下降，公司經理人員遂以採購成本降低金額或降低幅度多寡做為採購人員主要績效指標，而較忽略採購人員在專案管理與危機處理所投注之時間，使採購人員績效評估未能反映其實際努力。本研究乃以電子代工業A公司採購部門為個案研究對象，藉由深度訪談瞭解採購人員績效評估方式，並探究採購人員對績效評估制度的看法。

深度訪談結果顯示，A公司經理人員與採購部門主管對於採購人員要求的績效目標並不一致，導致採購人員雖達成採購主管的績效目標，卻未能達到公司經理人員對於採購部門的績效要求。本研究根據訪談結果，建議個案公司從公司高階主管至採購部門主管對採購人員績效評估須一致。本研究亦建議個案公司建立採購人員健全升遷制度與資深人員退休機制。此外，本研究建議個案公司採購部門應納入子公司採購業務發揮綜效，以及採購部門可改為利潤中心制度享有激勵獎金計畫。

In recent years, the gross profit margin and profitability of electronic industry have been gradually declining. Managers use the amount or percentage of reduction in purchase cost as the main performance indicator of the procurement staff. However, managers ignore the time and efforts that the procurement staffs spend on project management and crisis management. The performance evaluation of the procurement staff does not reflect actual efforts. This study uses the procurement department of an electronic contract manufacturing company as a case study. The in-depth interviews are used to understand the performance evaluation methods of procurement personnel, and to explore the opinions of procurement personnel on the performance evaluation system.

The results of in-depth interviews show that opinions relating to performance evaluation of procurement staff are inconsistent between top managers of the case company and managers of the procurement department. The procurement staff achieves the performance targets which are set by procurement departmental managers; however, the staff fails to achieve the performance targets which are set by top managers of the case company. According to the interview results, this study suggests that the top managers and managers of the procurement department should have consistent performance evaluations for procurement staff. This study also suggests that case company should establish a sound promotion system for procurement personnel and a retirement mechanism for senior staff. In addition, this study suggests that the procurement department should integrate the businesses of the subsidiary companies to obtain synergy benefits. The case company should transform procurement department from a cost center to a profit center. The procurement staff can have incentive package.

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