本研究主要是探討主管的裁員決策考慮的因素，其環境假設是企業在營運正常時，公司為了有效提升組織的績效或是汰除不適任的人員，而實施的政策。其裁員決策考慮的因素主要是以部門單位直接主管的判斷為主，並不是以成本考量為目的。
所以本研究的研究範圍，是以企業內擁有人事決定權的部門單位的直接主管為研究的對象，探討部門單位的直接主管在作裁員決策時所考慮的因素。從工作績效、員工的組織公民行為、員工與組織配適性等三個構面所影響決策的程度關係。並試著歸納出不同產業與部門間的差異，以提供主管作為決策時的參考及員工如何避免自己成為公司裁員的對象。
研究結果發現，工作績效、員工的組織公民行為、員工與組織配適性等三個因素與主管的資遣決策有顯著的關係存在，在資遣決策的考慮因素上，女性主管比男性主管更注重員工的任務績效、公私分明、敬業守法與組織目標配適度的表現。在公司產業別變項上，顯示金融、電子業比其他行業更注重員工在協助同事的表現。在部門性質變項上，顯示生產、研發、人資部門比其他部門更注重員工在協助同事的表現。

This research is mainly about the exploration of layoff decision influence factor for executives. The supposition is about companies which are running normally and in order to improve the organize performance or eliminates the unsuitable personnels. Layoff decision is mainly based on the executive’s judgement of a department. It does not be considered the purpose about the cost.
So the reange of the research is within thesis as follow. The executive who has power to make decision of the personnel in company will be the target of studying. Explore the executive’s influence factor of the layoffs decision. To find the degree relation of the decision based on three influence factors : Job Performance , Organizational Citizenship Behavior and Person-Organization Fit. We also try to sum up the influence factors in different industry and interdepartmental. In order to offer reference for executives when making layoffs decision and staff how to prevent oneself becomes the target of company’s layoff.
The result of study finds , Job Performance , Organizational Citizenship Behavior and Person-Organization Fit three factors with the executive's layoff decision have apparent relations to exist. In consideration of layoff decision, women executives pay attention to the staff's task performance , make a clear distinction between public and private interests , respecting work to abide by the law and organization target fix even more than the male executive. In company's industry difference, shows that the finance, electron industry pay attention to staff's helping the colleague's behavior even more than other industry. In department difference , show and produce , research and develop , human resource department pays attention to the behavior that the staff are helping the colleague even more than other departments.

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