Research on the ”Benchmark-Model” Cost Control Standard in the Enterprise

摘要：

　　This study investigates the ”benchmark-model” cost control in the enterprise It draws on relevant previous research in the theory of cost control standards and work performance to formulate the research questions.The previous single-level cost control standard is simple, static and lacking of humanistic characteristic, in a rational expectation equilibrium,we find that single-level cost control would not positively balance the staff with the enterprises.Our results suggest that enterprises should improve the scientific and dynamic of the cost control standard, we provide a ”benchmark-model” cost control standard to control cost as well as motivate employees.The paper not only includes the effect of motivation and evaluation performance, but also effectively tests appropriateness of setting standards in an unstable environment.

关键词： cost control standard ”benchmark-model” work performance

作者: WANG Ji-hong MENG Fan-sheng YANG Yu-meng

作者单位: Economics and Management, Harbin Engineering University, Harbin 150001, China

会议类型: 国内会议

会议名称: 中国管理科学与工程学会2013年年会暨第十一届中国管理科学与工程论坛

会议地点: 北京

会议语种:英文

页码: 128-134

在线出版日期: 2013-11-02（万方平台首次上网日期，不代表论文的发表时间）