The Research On Income Distribution Between Junior Staff And Enterprise Based On The Double Standard Of Cost Control

With the development of economic globalization, manufacturing enterprises are facing increasingly fierce competition. And because of China's demographic dividend gradually exhausted and the rising cost of raw material, profit space of manufacturing enterprise has been unusually narrow. Cost control has been became the focal point of manufacturing companies, the core strategy of manufacturing enterprises gradually turns into cost leadership strategy. Traditional single cost control standard ignores capacity, quality and demand of junior staff, so it is questioned by many researchers, .Double Standard of Cost Control was put forward, it has human nature, motivation function. Manufacturing companies ignore the roles of junior staff, as the directly operator directly of cost control, the lack of their income distribution makes a result the incentive effect is weak, which failed to fully arouse the enthusiasm of grassroots employees to participate in cost control. So, validity of enterprise cost control is not high. From integration of cost control and income distribution, this paper gives a research about income distribution between junior staff and enterprise based on the double standard of cost control.Firstly, this paper based on literature review and analyzed the current situation and problems of manufacturing enterprise's income distribution,it illustrates the importance of grass-roots staff in cost control and the basic basis and importance of staff participating in enterprises income distribution. This paper put forward the junior staff participating in income distribution between junior staff and enterprise based on the double standard of cost control.Secondly, based on the characteristics of the income, Rubinstein bargaining model is selected to analyze the income distribution. At the same time, the income distribution coefficient is determined. Thirdly, a solution is established about income distribution between junior staff and enterprise based on the double standard of cost control. In this solution, income is distributed to the group of junior staff by build model and determined coefficient .Meanwhile,an evaluation system is established, according to the contribution to make income, which is to give each individual income distribution. Finally, Security measures have been proposed to implement the utility of income distribution, to form effective incentive and to arouse the enthusiasm of junior staff to participate in cost control, making manufacturing enterprises can gain sustainable competitive advantage.