A coding and Incentive-based distributed computing management system includes: a parameter server that publishes a gradient descent computation task to update parameters of distributed computing, sends the published task to end devices, and groups end devices into clusters by receiving related information from the plurality of end devices, determines the number of stragglers in each cluster and sends the number of stragglers to the end devices, along with an encoding scheme for gradient descent computation, and distributes incentive to the end devices based on encoded results and the end devices that receive the published task from the parameter server, sends an intention to participate in the published task and related information to the parameter server, determines CPU-cycle frequencies by receiving information on the grouping of the end devices and related information from the parameter server, and performs encoding for gradient descent computation and send a computed gradient to the parameter server.