本研究欲探討績效指標的誘因權重如何解決採購人員的代理問題，進而提升採購部門績效。首先，以實物資產特殊性作為產業特徵變數，將企業分為兩類；再依據Milgrom and Roberts（1992）所提出之誘因報償準則為理論基礎，找出合適的績效考核制度。
經問卷調查與實證分析後，本研究提出下列結論與建議：

1.在特殊採購品象限中－具有高實物資產特殊性，此類型企業在考核採購人員時，愈注重訊息類指標，則對採購部門績效有正向影響。表示公司對於監督供應商的現場管理、評估供應商能力準確性、新供應商開發達成率等指標應給予愈高的權重。

2.在標準採購品象限中－具有低實物資產特殊性，此類型企業在考核採購人員時，對於效率類與互動類指標愈注重，則對採購部門績效有正向影響。表示公司對於本次交易價格與上次交易價格之差距、交貨延遲率、內部顧客需求滿意度與外部顧客需求滿意度等指標應給予愈高且愈平均的權重。

The purpose of this research is to find out how incentive weights solve purchasers’ agency problems and furthermore improve the performance of procurement department. In the research, companies are categorized into two according to their industry characteristics, i.e. physical-asset specificity, before an appropriate performance appraisal system is identified for them on the basis of Milgrom and Roberts’ incentive contract theory (1992).

The empirical study has found that the information Key Performance Indicator has a significant positive effect on the performance of procurement department purchasing specific items with high physical-asset specificity. On the other hand, interaction and efficiency Key Performance Indicators have a significant positive effect on the performance of procurement department purchasing standard items with low physical-asset specificity.

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