基于大数据的制造业作业成本控制体系构建  

Construction of Manufacturing Activity Based Cost Control System Based on Big Data

作　　者：蔚利芝 樊燕萍[1] 

机构地区：[1]太原理工大学经济管理学院,山西太原030024

出　　处：《数学的实践与认识》2017年第7期63-69,共7页Mathematics in Practice and Theory

摘　　要：制造业成本控制和管理对企业发展是非常重要的,将作业成本法与成本控制相结合,为制造企业成本管理提供了一种新的思路.大数据时代为企业的生存与发展带来新的契机,大数据思维将极大的影响企业战略.将大数据与企业具体目标相结合,基于大数据环境,利用大数据技术和工具,探求新的成本控制模式.考虑到整个价值链,并利用作业成本思想,完善作业成本核算,期望为制造业成本控制提供一定的指引.The cost control and management of manufacturing industry is very important to the development of the enterprise,combining activity based costing and cost control will provide a new way of thinking for the cost management of manufacturing enterprises.Big data brings new opportunities for the survival and development of enterprises,big data thinking will greatly affect the strategy of the enterprise.This paper combines big data and specific enterprise objectives,and uses big data technology and tools to explore new mode of cost control based on big data.Considering the entire value chain and the thought of ABC,the paper improves the activity-based costing accounting and expects to provide some guidelines for the control of manufacturing cost.

关 键 词：大数据 制造业 作业成本法 成本控制 

分 类 号：F406.72[经济管理—产业经济] F424[自动化与计算机技术—计算机软件与理论] TP311.13[自动化与计算机技术—计算机科学与技术]