双重成本控制标准作用下的员工激励模型研究  

The Research on the Motivation Model based on the Dual Cost Control Standards

作　　者：孟凡生[1] 王雪松[1] 周亮亮[1] 

机构地区：[1]哈尔滨工程大学经济管理学院,黑龙江哈尔滨150001

出　　处：《中国管理科学》2014年第7期94-99,共6页Chinese Journal of Management Science

基　　金：国家自然科学基金资助项目(71072075);教育部博士点基金资助项目(20092304110017);黑龙江省自然科学基金资助项目(G201135)

摘　　要：成本控制标准的设置以及对员工的激励,一直是管理科学研究的重要议题。随着企业环境的演化和变迁,人们对泰勒单层次的成本控制标准及其激励制度提出了质疑,出现了双重成本控制标准这一新生概念。双重成本控制标准在企业中的作用效度与员工个体理性需求的满足程度以及企业效益的最大化存在密切的关系。本文在分析双重成本标准控制作用下员工效用函数和企业收益函数基础上,建立满足员工个体理性需求和企业收益最大化要求的激励模型。算例对模型求解进一步表明,双重成本控制标准作用下的员工激励模型对于激发员工控制成本积极性,提高企业收益水平都具有重要作用。Cost control standard setting and incentive to employees is always an important issue in the management science research. With the evolution and change of enterprise environment, Taylor monolayer standard of cost control and incentive system is questioned, and the new concept of double standard cost control appears. The validity of double standard cost control in enterprise, satisfaction degree of employees individual rationality demand and maximization of enterprise profit are closely related. Based on the analysis of employees utility function and enterprise income function under the action of double standard cost control, construct incentive model for meeting the demand of employees individual rationality and enterprise profit maximization. Example of the model for further indicates that the employee incentive model under the action of double cost control standard plays an important role to motivate employees to control costs and improve enterprise income level.

关 键 词：双重成本控制标准 效用函数 企业收益 激励模型 

分 类 号：F230.9[经济管理—会计学]