大数据背景下企业作业链成本管理的优化研究

发布时间：2018-05-24 19:42

本文选题：大数据环境 + 作业成本管理　；参考：《价格理论与实践》2016年08期

【摘要】：大数据环境为企业的作业成本管理提供了便利,在数据资源获取和处理方面具有更大的优势,使得企业的成本计算更全面、更准确。本文在现有研究基础上,探索大数据环境下作业成本管理新思路。并以作业链为依据,综合考虑企业内外部资源成本,从供应商、企业和顾客三方面对企业成本管理进行扩充,完善作业成本管理体系,深化企业成本的精细化管理。以期为企业产品定价、成本管理和经营决策提供一定的借鉴基础。
[Abstract]:The big data environment provides the convenience for the enterprise activity-based cost management, has the bigger superiority in the data resources acquisition and processing, causes the enterprise cost calculation to be more comprehensive and accurate. Based on the existing research, this paper explores a new idea of activity-based cost management in big data environment. Based on the activity chain and considering the internal and external resource cost of the enterprise, the cost management of the enterprise is expanded from the three aspects of supplier, enterprise and customer, the system of ABC management is improved, and the fine management of enterprise cost is deepened. In order to provide a certain reference basis for enterprise product pricing, cost management and management decisions.
【作者单位】：太原理工大学经济管理学院;
【分类号】：F275.3

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