| In the knowledge economy times, lacking humanistic management concept cannot resist the challenge of fierce competition in business management. In the process of shaping culture,enterprises pay more attention to develop human nature factors which affect employee job performance. Cost control and humanistic management are two master lines to reduce consumption and improve competitiveness for an enterprise. Human resource management plays a more and more important role in social practice and organizational management which makes enterprises pay more attention to the osmosis of humanistic concept in cost control action. Cost control standard is an important appraisal tool to evaluate cost control ability,human nature factors have been integrated into cost control standards in both academia and practice circle in order to reduce cost and create benefits. As a new concept, double cost control standard has the function of incentive, constraint, demonstration, leaning guidance and radiation. From the integration perspective of cost saving and humanistic management, this paper gives a research about the relationship between double control standard and staff work performance.This paper based on literature review, dissecting the concept and function of double cost control standard, embracing the improvement of employees’ job performance as the core ideas, building a concept model of the relationship between double cost control standard and staff work performance. The concept model has employee engagement, employee citizenship behavior and employee self-efficacy as its intervening variables, power distance,leader-member exchange differences and moral leadership as its moderator variables. This paper based on multivariate statistical analysis of 212 copies matched data for managers and employees, scale reliability test, exploratory factor analysis and confirmatory factor analysis,using structural equation model to test the concept model. It results that employee engagement, employee citizenship behavior and employee self-efficacy play intervening roles between double cost control standards and staff work performance; power distance,leader-member exchange differences and moral leadership play moderator roles between double cost control standards and staff work performance. In the end, it proposes several security measures to improve staff work performance with double cost control standards. The measures include: making sure that the formulation of double cost control standards is scientific and the management is dynamic; improving employees’job performance evaluation system; implementing effective incentive constraint mechanism. |
