数字化预算控制对企业运营成本的影响  

The Impact of Digital Budget Control on Enterprise Operating Costs

作　　者：张孝民 ZHANG Xiaomin(School of Management,Northwestern Polytechnical University,Xi'an 710072,China;Suzhou Iron Technology Co.,Ltd.,Suzhou 215002,China)

机构地区：[1]西北工业大学管理学院,陕西西安710072 [2]苏州艾隆科技股份有限公司,江苏苏州215002

出　　处：《商业观察》2025年第4期99-102,共4页BUSINESS OBSERVATION

摘　　要：预算控制作为企业财务管理的核心组成部分,其数字化实践关系到企业整体成本的有效控制和经济效益的最大化。数字化预算控制具有高效、精准的优势,因此被视为优化企业财务管理的重要工具。文章就数字化预算控制对企业运营成本的影响方式展开探讨,并分析企业在推行数字化预算控制过程中面临的难题及应对策略,以帮助企业优化其在财务管理中的应用。Budget control is a core part of enterprise financial manageme nt,and its digital practice is related to the effectiveness of enterprise overall cost control and the maximization of economic benefits.Digital budget control has the advantages of high efficiency and precision,so it is regarded as an important tool to optimize the financial management of enterprises.This paper discusses how digital budget control affects the operating costs of enterprises,and analyzes the difficulties and countermeasures for enterprises in the process of implementing digital budget control,so as to help enterprises optimize the application of digital budget control in financial management.

关 键 词：数字化预算控制 企业运营成本 成本优化 资源配置 

分 类 号：F275.3[经济管理—企业管理]