管理大師Peter Drucker曾說「企業最重要的資產是人才，吸引、留任和發展優秀的人才是企業成功的關鍵」。IBM創始人托馬斯·華森也表示「自始至終把人放在第一位，尊重員工是企業成功的關鍵」。可見，人才是企業最重要的資產，因此本研究以個案分析法，透過企業面臨員工士氣低落、敬業度下滑、人才流失困境的個案中，探討企業應如何選擇最適合的員工激勵措施，以留任人才，協助員工展現個人績效，達成企業經營目標。
本教學個案以六種激勵理論，包括需求層級理論、雙因子理論、X理論與Y理論、目標設定理論、公平理論以及期望理論為核心理論架構，探討企業在面對不同態樣的員工時，如何對準員工不同的需求，找出激勵因子，設計有效的激勵制度與措施。
本教學個案深入探討和分析員工激勵的多樣性及複雜性，企業可採行之激勵措施包含財務性激勵與非財務性激勵二類，最重要的是必須了解員工最在意的是什麼，設計符合員工需求的激勵措施，才能有效啟發員工的內在動機，讓其對組織產生高度的認同感，願意繼續在組織中留任，發揮最大潛能，展現卓越的工作表現，才是企業能夠在競爭激烈的市場中脫穎而出，永續經營的關鍵所在。

Peter Drucker once said, "The most important asset of a company is its people. Attracting, retaining, and developing outstanding talent is key to business success." IBM founder Thomas Watson also stated, "Putting people first from beginning to end and respecting employees is crucial to business success." It is evident that talent is the most important asset for a company. Therefore, this study employs the case study method to explore how companies should design employee motivation measures in response to issues like low morale, declining commitment, and talent loss to retain talent and help employees achieve personal performance and company goals.
This case study is based on six motivational theories, including Maslow's hierarchy of needs, Herzberg's two-factor theory, Theory X and Theory Y, goal-setting theory, equity theory, and expectancy theory. It examines how companies can target different employee needs and identify motivational factors to design effective motivational measures when faced with various employee issues.
This case study delves into the diversity and complexity of employee motivation. The motivational measures that companies can adopt include both financial and non-financial incentives. Most importantly, understanding what matters most to employees and designing motivational measures that meet their needs can effectively inspire their intrinsic motivation, create a strong sense of identification with the organization, encourage them to stay within the organization, maximize their potential, and achieve outstanding work performance, which are crucial for a company to stand out in fierce market competition and sustain its operations.

Stephen P.Robbins Timothy A, Judge 黃家齊、李雅婷、趙慕芬編譯，組織行為學，華泰文化事業股份有限公司，2018年5月第17版
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