本研究為『企業所有權人與高階經理人之薪酬結構與激勵制度-保留盈餘與績效分紅之兩難』，本技術報告分析對象為創空間集團執行長、營運長、財務長、美學長與策略長，共同擘畫集團首期五年計畫，為能於2014~2018年期間推動集團首期五年計畫－創空間集團公司治理與標竿企業建置計畫，首要任務必須整合旗下事業體朝向集團化發展，優化個別事業體資源與壯大集團競爭優勢，並且確保個別事業體保留盈餘（股東權益與未來發展）與專業經理人績效分紅（激勵制度與人才吸引）；另一方面，根據個別事業體成立至今實際營收、成本、毛利、管銷費用、淨利率之2~3年平均值，同時考量集團預先支應與預備支付之結果，提出創空間集團未來五年最佳管理費計算模式，正式於2014年1月起導入管理費新制。
This research, “The Pay Structure and Motivation System for Owner and Top Management Team in the Taiwan Furniture Retail Company: The Dilemma of Retained Earnings or Annual Bonus”, is aimed to analyse the objects those who are the CEO, COO, CFO, CAO and CSO of CREATIVE GROUP to initialize the GROUP’s first 5-year plan. For impetusing the Group’s first 5-year plan from 2014 to 2018-“The Plan to Establish Corporate Governace and Benchmark Company of CREATIVE GROUP”, the first task is to integrate all the subsidiaries into a conglomerate, to optimalize each subsidiary resource and to enlarge the conglomerate’s competitive advantage, and to ensure that the earning of each subsidiary retained (in regard to return on equity and further development) and that professional managers get annual bonus (in regard to motivation and recruitment). Secondly, in according with the 2-3 years averages values of revernues, costs, gross profits, management expenses and net profit ratios of all subsidiaries, and the conglomerate’s advance and forthcoming expenditure, this research proposes the coming 5-year optimum model for caculating management fees of CREATIVE GROUP which is adoted formly from Jan.2014.
