数智化时代营销部门业财融合应用及其效益分析  

The application and effect of business and finance integration in marketing department in the age of digital intelligence

作　　者：饶艳超[1] 邱逸凡 Rao Yanchao;Qiu Yifan

机构地区：[1]上海财经大学会计学院 [2]南安普顿大学

出　　处：《管理会计研究》2021年第1期45-53,102,共10页MANAGEMENT ACCOUNTING STUDIES

基　　金：财政部部校共建长期课题项目;教育部产学合作协同育人项目“基于大数据的智能化财务共享实践条件和实践基地建设项目”。

摘　　要：数智化时代,数据资产管理和人工智能算法成为新的价值创造来源。本文关注市场营销中的业财融合应用,首先分析数智化环境下市场营销要素特征变化对业财融合的需求;然后以X公司一个已实施业财融合的部门——M部门作为案例对象,分析业财融合的影响因素、具体举措及实施后的实际效益;在此基础上提出提升业财融合应用效益的建议,以期为同行业企业或是其他行业企业的同类应用提供参考。In the era of digital intelligence,data asset management and artificial intelligence algorithms have become new sources of value creation.This paper focuses on the application of industry finance integration in marketing.Firstly,it analyzes the demand of industry finance integration caused by the change of marketing elements in digital intelligence environment.Then,it takes M department,a department of X company that has implemented industry finance integration,as a case to analyze the influencing factors,specific measures and actual benefits of industry finance integration.Based on this,it puts forward some suggestions to improve the application of industry finance integration In order to provide reference for similar applications of enterprises in the same industry or other industries.

关 键 词：业财融合 营销部门 实际效益 应用效益 人工智能算法 数据资产管理 具体举措 市场营销 

分 类 号：F275[经济管理—企业管理] F274[经济管理—国民经济]