Research On Enterprise Incentive Mechanism And Its Effect Based On Double Cost Control Standard

With the development of science and technology and global productivity improvements,the core competition between the enterprises constantly change from "hard power",such as production equipment,the introduction of advanced technology and product innovation,to"soft power" such as staff quality,optimizing the structure of personnel and the introduction of effective incentive mechanism which aim at inspiring the enthusiasm and initiative of enterprise staff to control costs,so as to improve the incentive effects based on cost control,to achieve maximum economic efficiency of enterprises.But most of existing cost control and incentive mechanism to comply with the principles of scientific management of Taylor,modern cost control system has been basically realized the standardization of tools,machinery and materials,but it is not required that all staff is "first-class staff" anymore.Enterprises not only encourage employees in accordance with the standardized process stability to control the cost,but also want employees to continuously improve their ability of cost control,so the piece-rate wage for employees incentive effect is unsustainable.This paper discusses cost control incentive problem from the perspective of humanistic management,not only to provide a matched incentive mechanism for the enterprise cost accounting model of double standard cost control,which could improve enterprise cost control ability,but also provide different incentive evaluation method for the effect of different incentive situation,which could improve the incentive efficiency of enterprises,eventually integrated the double cost control system into the incentive theory to optimizing and innovating incentives target.The main content of research includes the following six parts:First of all,the thesis analysis the development present situation and existing problems of the enterprise cost control and the incentive theory,using literature extraction method and scenario analysis technology to define the double cost control standard,and dig out the double cost control standard to the important role of the applicability of the existing problem of cost control.On this basis,the first chapter analyzes the relationship between the double cost control standard and incentive mechanism and the incentive effect,proposes the basic research content of incentive mechanism and incentive effect research based on double cost control standard.Secondly,the paper established the employee incentive mechanism based on double cost control standard.The second chapter analyzes employee value orientation based on the double cost control standard,and includes the value orientation in the black-box system of enterprise cost control to discuss the relationship between employee value orientation and enterprise behavior orientation.It uses individual management game mechanism to describe the relation of staff motivation and staff cost control behavior,and constructs employee incentive mechanism based on double cost control standard according to the result,and sets up double incentive model based on the "model-benchmark" cost control standard as the implementation of incentive tool.Third,this paper expound the purpose to set up enterprise cost control center based on the double cost control standard and the reason of the "free-rider" phenomenon,uses group game model analysis enterprise cost control center game behavior within the group,designs the optimal incentive coefficient,gives the necessary conditions for "free rider" effect,and solves the "hawthorne effect" in team work by setting incentive mechanism according to the repeatedly multi-stage optimal Nash equilibrium of a dynamic game.In order to close to reality,on the basis of the above game result,the double cost control standard and asymmetric information are introduced into the incentive mechanism,dual incentive model based on"model-benchmark" standard was set up,and achieve cooperation conditions of the enterprise and employees or among employees.Fourth,this chapter reviews and summarizes the relevant literature about motivation influencing factors by literature extraction,identifies the influence factors of incentive effect,analysis the impact of the influence factors on incentive effect by introducing different variables in the principal-agent model,establishes factors affecting the optimal combination including the managers to communicate trust and expectations(perfect performance appraisal),expect the staff to improve cost control validity(not perfect performance appraisal and staff action(give independent control),the choice of the three incentive situation of incentive effects of influence factors of the optimal combination.Analyzing three kinds of incentive situation as regulating variable theory framework using structural equation mode,reveal the evolution path on the incentive effect in the setting incentive situation,and provide qualitative reference to maximize incentive effects.Fifth,this paper discusses the feasibility of the evaluation mechanism of incentive effect,and builds the evaluation mechanism of incentive effect based on double standard cost control.According to four influence factors of the incentive effects,it sets up incentive effect evaluation index system,explore the combination relationship between evaluation index and its expression form of production function,and expounds advantage of using stochastic frontier analysis model to evaluate the incentive effects,and establishes incentive effect evaluation mechanism based on the double cost control standard,and pick up three companies matched the three incentive situation to do an empirical study of incentive effects evaluation.Sixth,this chapter gives some advices for implementation incentive mechanism based on double cost control standard by the theory deduction,model analysis and empirical statistics and inspection results,and designs the path strategy.Consider the feedback effect the incentive effects of double cost control standard,some policies were proposed to promoting incentive effect based on double cost control standard.