本研究依據Milgrom and Roberts（1992）所提出之四大誘因理論，針對採購人員之績效制度提出建議，包括各績效指標之權重大小及需給予多少誘因（獎金）、各績效指標需採取相對績效標準還是絕對績效標準、主管如何分配其資源（考核資源）以考核採購人員之工作績效以及採購人員是否合適入股。
本研究所選取之採購人員績效指標包括：(1)內部顧客對採購品之滿意度，(2)外部顧客對採購品之滿意度，(3)新供應商開發達成率，(4)評估供應商能力的準確性，以及(5)採購品之預估成本與實際成本差距。

經問卷調查及統計實證分析後，本研究作出以下建議：
1.採購人員績效指標之權重及需給予之誘因大小依序為：(1)採購品之預估成本與實際成本差距，(2)內部顧客對採購品之滿意度，(3)外部顧客對採購品之滿意度，(4)評估供應商能力的準確性，(5)新供應商開發達成率，排名越前面，則需給予較高之權重及較高之誘因。
2.相對或絕對績效標準的選取方面，內部顧客對採購品之滿意度、採購品之預估成本與實際成本差距兩項績效指標，本研究建議採取相對績效指標，亦即其該項績效成績，是與公司內其他採購人員比較後得出；而外部顧客對採購品之滿意度、評估供應商能力的準確性、新供應商開發達成率，三項績效指標，本研究建議採取相對績效標準或絕對績效標準皆可。

The main concepts of this thesis are based on Milgrom & Roberts’ theory (1992) of incentive compensation principles. We use their incentive compensation principles as our framework to study the purchaser’s sourcing performance measures and empirically test their effects on firm’s purchasing performance. The performance measures chosen in thesis are internal customers’ satisfaction, external customers’ satisfaction, the accuracy of evaluation of supplier's ability, the achievement rate of finding new suppliers and evaluation of the products’ material cost structure.

Two results of our empirical study are found. First, we verify that the intensity of the incentive should be in the following order: (1) evaluation of the products’ material cost structure, (2) internal customers’ satisfaction, (3) external customers’ satisfaction, (4) the accuracy of evaluation of supplier's ability, (5) the achievement rate of finding new suppliers. Second, we found that the firms using relative performance in measuring the purchaser’s sourcing performance on products’ material cost structure and internal customer’s satisfaction would have a higher performance than the firms using these measures in absolute manner.

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