推行彈性工作時間行之有年的國家有德國、英國、荷蘭以及丹麥，這些國家在推行彈性工作時間都有完備的配套與機制，本研究從國家層面探討實行彈性工作時間所需背景，並進一步探討不同國家的企業，例如：德國褔斯公司為了取代大量解雇的高資遣費負擔，而與員工簽定減少工時的合約協定，可謂為工作時間政策的先趨；荷蘭海尼根公司的聰明工作平台，透過新科技、新組織形態，以達到更好的勞方與資方的勞雇關係；日本東京的東急百貨公司，實行自由時間員工的機制，使申請人數增加。在實證研究當中，本研究首先探討了國內某知名量販服務業其施行彈性排班的工作時間系統，對於施行後進行的顧客滿意度調查結果，顯示了顧客在收銀結帳櫃台的時間縮短，且待客親切度也隨之提昇；第二部份則為抽樣調查，利用敍述性統計資料與迴歸分，探討彈性工時推行的效果，抽樣調查結果顯示，彈性工作時間安排對於雙薪收入與有子女的家庭，在工作滿意度有顯著的正向影響，公司整體績效也有正向的影響；有關於彈性工作時間與公司整體績效，則年資淺員工需搭配資深的員工，才能發揮較佳效果，因為資深員工對公司狀況較熟悉。但就教育程度而言，低教育程度者在推行彈性工時是否對公司整體績效有幫助，端視他們對彈性工時的需求而言。For years, Germany, UK, Netherland and Demark have deployed the flexible working hours system under integrated supporting measures and mechanism. This study, from national point of view probe into national policy of implementing flexible working hours, and further to the different enterprises in the country. Example, Volkswagen in Germany signed collective agreement of decreasing working hours as a substitute in paying high amount of severance as dismissal. This becomes a pioneer policy in working hours. Heineken of Netherland, with the “Platform of working smart “, via new technology and new organization type to reach better labor-enterprise relationship. The TOKYU Department store in Japan, deploy a mechanism named “free time employee“ which attract applicants who willing to join according to vacancy provided.In the pragmatic study, this research enters a domestic retail cashier flexible work shift system. After the implementation, the conduct of customer satisfaction survey result an improvement of waiting time in cashier line and friendliness. The other part is using descriptive statistics and regression analysis. The sample survey reveal, the flexible working shift system has positive influence to cashiers who are double income and family with kids. In the other hand, this system influential to working performance, cashier who are junior has senior cashier accompany with could bring better working performance, due to senior cashier are familiar with company operating system than junior. As to education level, the cashiers who are high school and high school below performs better performance which depends on their demand for flexible working hours.
