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人是企业最活跃的生产要素,也是企业财富创造的源泉。正因为如此,如何规范员工的不良行为、发掘员工潜力、激发员工的积极性,使其能够自发的表现出有利于企业的工作态度和行为,符合组织不断成长的需要,是理论界和管理实践中非常值得研究和探讨的课题。动态规范成本理论正是在这种情境下提出的,它要说明的是任何个人、团队或组织的行为的改变,都是要以付出成本为代价的。需要强调的是,动态规范成本将所有影响行为的因素(比如习惯)一并归为成本加以考虑,从而更有利于理论和实践的操作。该文最终的论证结果是:规范是有成本的,在这个前提下,通过对比来评估成本的大小,并运用替代定价的思想重新组合来降低成本或增加成效,以期指导组织更合理的进行规制,成为动态规范成本研究的意义。
People are the most active production factor of the enterprise, and also the source of the enterprise wealth creation. Because of this, how to standardize employees’ bad behavior, explore the potential of employees and motivate their enthusiasm, so that they can spontaneously show their work attitude and behavior in line with the growing needs of the organization are the theoretical circles and management practices Very worthy of research and discussion of topics. It is in this context that the theory of dynamic normative costs is put forward that it is the change in the behavior of any individual, team, or organization at the expense of paying the cost. It should be emphasized that the cost of dynamic norms will be all the factors that affect behavior (such as habits) as a cost to be considered together, which is more conducive to the operation of theory and practice. The final argument of the paper is that the norm is cost-effective. Under this premise, the cost is assessed through comparison, and the idea of alternative pricing is recombined to reduce costs or increase effectiveness so as to guide the organization to regulate more rationally , Has become the meaning of dynamic normative cost research.