基于双重成本控制标准的企业激励机制及效应研究

发布时间：2018-05-25 07:14

  本文选题：双重成本控制标准 + 样板激励　； 参考：《哈尔滨工程大学》2016年博士论文

【摘要】：随着科学技术的发展及其带动起来的全球生产力水平的提高,企业之间竞争的核心由不断改进生产设备、引进先进技术和产品创新等“硬实力”,逐渐转移到提升员工素质、优化人员结构和引入积极有效的激励机制等“软实力”来调动和激发企业员工控制成本的积极性和主动性,从而提高基于成本控制的激励效应,实现企业经济效益的最大化。现有的成本控制及激励机制大多遵循泰罗提出的《科学管理原理》,现代成本控制已经基本实现了标准化的工具、机器和材料,但是却不在要求所有员工都是“一流的员工”。企业在鼓励员工按照标准化流程稳定地控制成本外,还希望员工不断地改进和提高自身的成本控制能力,计件工资制对员工的激励效果已经难以为继。因此,本文提出了双重成本控制标准这一概念来描述企业现行的成本理念。双重成本控制标准是指在考虑成本动态性和人本管理的基础上,依据会计科目的数据设定最优成本控制标准(样板标准)和基本成本控制标准(基准标准)两个相互呼应的成本控制标准,这两个标准以会计成本为依据,根据优秀员工和全部员工的实际发生成本的统计结果分别进行设定,用于控制和激励不同类型员工的成本控制水平,达到“因势利导、因人而异”的成本控制目标。本研究从人本管理出发研究成本控制激励问题,不仅为企业实施双重成本控制标准的成本核算模式提供与之匹配的激励机制,不断提高企业的成本控制能力,还为不同的激励情景提供不同的激励效应评价方法,提高企业的激励效率,最终实现将双重成本控制整合到激励理论中进行激励优化和创新的目标。研究的主要内容包括以下六个部分:首先,论文分析了企业成本控制及激励理论的发展现状及存在的问题,使用文献萃取法和情景分析技术对双重成本控制标准进行了界定,并挖掘出双重成本控制标准对现有成本控制问题的适用性。在此基础上,分析了双重成本控制标准与企业激励机制及激励效应的关系,提出了基于双重成本控制标准的激励机制及激励效应研究的基本研究内容。其次,论文建立了基于双重成本控制标准的员工激励机制。分析了基于双重成本控制标准的员工价值取向,并将这种价值取向纳入到企业成本控制的黑箱系统讨论员工价值取向与企业的行为导向的关系。利用个体管理博弈机制来表述员工激励与员工成本控制行为的博弈关系,依据博弈结果构建了基于双重成本控制标准的员工激励机制,并建立基于“样板-基准”控制标准的员工双重激励模型作为激励的实施工具。第三,论述设立基于双重成本控制标准的企业成本控制中心的目的及其引发的“搭便车”现象,利用群体博弈模型分析企业成本控制中心内部的群体博弈行为,设计企业的最优激励系数,明确“搭便车”效应产生的必要条件,并通过设置满足多阶段重复动态博弈的最优纳什均衡解的激励机制来解决团队工作中出现的“霍桑效应”。为了逼近现实,在上述博弈结果的基础上将双重成本控制标准和信息不对称引入到激励机制中,建立了基于“样板-基准”标准和员工努力的双重激励模型,实现了企业与员工、员工与员工之间的合作条件。第四,通过文献萃取法对与激励影响因素有关的文献进行梳理和总结,识别出影响激励效应的影响因素,通过将不同的变量引入到委托代理模型中分析各影响因素对激励效果的作用程度,构建包括管理者对员工传达信任度和期望值(完美业绩评估)、期待员工提高成本控制效度(不完美业绩评估)和员工行动的选择(赋予自主控制权)在内的三种激励情景的激励效应影响因素最优组合形式。使用结构方程模型分析以三种激励情景为调节变量对激励效应产生调节作用的理论框架,揭示设定激励情境下激励效应影响因素的演变路径,为实现激励效应最大化提供定性参考。第五,论述激励效应评价机构的可行性,并构建基于双重成本控制标准的激励效应评价机制。根据激励效应的四个影响因素建立激励效应评价的指标体系,探索评价指标之间组合关系及其生产函数的表达形式。阐述了使用随机前沿分析模型对激励效应进行评价的优势,建立了基于双重成本控制标准的激励效应评价机制,并分别选取了符合三种激励情景的三家企业进行激励效应评价的实证研究。第六,运用理论推演、模型分析结论以及实证统计与检验结果,提出基于双重成本控制标准的激励机制实施的保障措施,并设计了保障措施的路径选择策略。考虑到激励效应对双重成本控制标准的反馈作用,提出了基于双重成本控制标准的激励效应提升措施。
[Abstract]:With the development of science and technology and the improvement of the level of global productivity, the core of competition among enterprises is to improve the production equipment, introduce advanced technology and product innovation, and gradually transfer to the quality of employees, the optimization of personnel structure and the introduction of active and effective incentive mechanism to adjust the "soft strength". Motivate and stimulate the enthusiasm and initiative of the employees to control the cost, so as to improve the incentive effect based on cost control to maximize the economic benefits of the enterprise. Most of the existing cost control and incentive mechanisms follow the principles of scientific management proposed by Taylor. Modern cost control has been basically standardized tools, machines and materials. But it is not required that all employees are "first-rate employees". Enterprises are encouraging employees to control costs steadily in accordance with standardized processes, and they also hope that employees will constantly improve and improve their own cost control capabilities. The incentive effect of piecework wage system to employees is difficult to assume. Therefore, this paper puts forward double cost control. The standard is a concept that describes the current cost concept of the enterprise. The dual cost control standard refers to the two costing cost control standards, which are based on the cost dynamics and the human based management, according to the data of the accounting subjects, and the basic cost control standard (standard standard), these two cost control standards. The standard is based on the accounting cost, according to the statistical results of the actual cost of the outstanding employees and all employees, to control and motivate the cost control level of the different types of employees, and to achieve the cost control goal of "changing the situation with the people and different people". This research is based on the human based management to study the cost control incentive problem. It not only provides an incentive mechanism that matches the cost accounting model which the enterprise implements the dual cost control standard, constantly improves the enterprise's cost control ability, but also provides different incentive effect evaluation methods for different incentive situations, and improves the incentive efficiency of the enterprise. Finally, the dual cost control is integrated into the incentive theory. The main content of the research is to motivate the optimization and innovation. The main contents of this study include the following six parts: first, the paper analyzes the development status and existing problems of the enterprise cost control and incentive theory, and uses the literature extraction and scenario analysis technology to define the double cost control standard, and excavates the dual cost control standard for the existing formation. On this basis, the relationship between double cost control standard and incentive mechanism and incentive effect is analyzed. The basic research content of incentive mechanism and incentive effect based on dual cost control standard is put forward. Secondly, the paper establishes employee incentive mechanism based on dual cost control standard. The employee value orientation based on the dual cost control standard is analyzed, and the value orientation is incorporated into the enterprise cost control black box system to discuss the relationship between employee value orientation and enterprise's behavior orientation. The employee incentive mechanism based on the dual cost control standard is built, and the employee dual incentive model based on the "sample base" control standard is established as an incentive implementation tool. Third, the purpose of setting up the enterprise cost control center based on the dual cost control standard and the "hitchhiking" phenomenon are discussed, and the group game is used. The model analyzes the group game behavior within the enterprise cost control center, designs the optimal incentive coefficient of the enterprise, defines the necessary conditions for the "hitchhiking" effect, and solves the "Hawthorne effect" in the team work by setting up the incentive mechanism of the optimal Nash equilibrium solution that satisfies the multi stage repetitive dynamic game. On the basis of the above game results, the dual cost control standard and information asymmetry are introduced into the incentive mechanism, and a dual incentive model based on the "template reference" standard and employee effort has been established, and the cooperation between enterprises and employees, employees and employees is realized. Fourth, the influence of the literature extraction method on the incentive system is caused by the literature extraction method. The related literature is combed and summarized to identify the influencing factors that affect the incentive effect. By introducing different variables into the principal-agent model, the effect degree of each influence factor on the incentive effect is analyzed, and the trust and expectation value (perfect performance evaluation) of the managers are constructed, and the employees are expected to improve the cost control. The optimal combination of the motivational effects of three incentive scenarios, such as the validity (imperfections) and the choice of the employee's action (impartial control). The structural equation model is used to analyze the theoretical framework that regulates the incentive effect with three incentive scenarios and reveals the incentive under the incentive situation. The evolution path of the effect factors will provide qualitative reference for maximizing the incentive effect. Fifth, the feasibility of the incentive effect evaluation institution is discussed, and the incentive effect evaluation mechanism based on the dual cost control standard is set up. According to the four influencing factors of the incentive effect, the index system of the excitation effect evaluation is established and the evaluation index is explored. The combination of the relationship and the expression form of the production function. The advantage of using the stochastic frontier analysis model to evaluate the incentive effect is expounded. The incentive effect evaluation mechanism based on the dual cost control standard is set up, and the empirical research on the incentive effect evaluation of the three enterprises of Fu Hesan incentive scenario is selected respectively. Sixth, Based on the theoretical deduction, model analysis and empirical statistics and test results, the guarantee measures based on the dual cost control standard are put forward, and the path selection strategy is designed. Considering the feedback effect of the incentive effect on the dual cost control standard, the excitation based on the dual cost control standard is proposed. The measures to improve the excitation effect.
【学位授予单位】：哈尔滨工程大学
【学位级别】：博士
【学位授予年份】：2016
【分类号】：F272.92
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本文编号：1932566