摘 要
随着信息技术的迅猛发展，企业纷纷开启数字化转型之旅，这不仅改变了企业的运营模式，也深刻影响着成本控制。本研究旨在探讨数字化转型对企业成本控制的影响，以期为企业在数字化进程中实现更有效的成本管理提供理论支持与实践指导。基于此目的，选取了不同行业具有代表性的多家企业在数字化转型前后的成本数据作为样本，运用定性分析与定量分析相结合的方法进行深入剖析。研究发现，数字化转型通过优化业务流程、提高生产效率、精准预测需求等途径，在降低采购成本、减少库存积压、控制人力成本等方面成效显著。例如，借助大数据分析可准确预估市场需求，从而合理安排生产计划，避免过度生产带来的资源浪费；自动化技术的应用减少了对人工的依赖，降低了人力成本的同时提高了工作质量。此外，还创新性地提出数字化转型促使企业构建全新的成本管理体系，该体系强调数据驱动决策，注重全生命周期成本管理，实现了从传统成本控制向智能成本管控的转变，这是本研究的主要贡献之一。
关键词：数字化转型 成本控制 大数据分析
Abstract
With the rapid development of information technology, enterprises have started the journey of digital transformation, which not only changes the operation mode of enterprises, but also profoundly affects the cost control. The study aims to explore the impact of digital transformation on enterprise cost control, in order to provide theoretical support and practical guidance for enterprises to achieve more effective cost management in the process of digitalization. Based on this purpose, the cost data of many representative enterprises in different industries before and after the digital transformation was selected as samples, and the method of combining qualitative analysis with quantitative analysis was used for in-depth analysis. The study found that digital transformation has achieved remarkable results in reducing procurement costs, reducing inventory overhang and controlling labor costs by optimizing business processes, improving production efficiency and accurately predicting demand. For example, with the help of big data analysis, we can accurately estimate the market demand to rationally arrange the production plan and avoid the resource waste caused by overproduction; the application of automation technology reduces the dependence on labor, reduces the labor cost and improves the work quality. In addition, it also innovatively proposes that digital transformation promotes enterprises to build a new cost management system. This system emphasizes data-driven decision-making, pays attention to whole-life cycle cost management, and realizes the transformation from traditional cost control to intelligent cost control, which is one of the main contributions of this study.
Keyword:Digital Transformation Cost Control Big Data Analysis
目 录
1绪论 1
1.1研究背景 1
1.2研究现状综述 1
1.3研究方法概述 2
2数字化转型的成本构成分析 2
2.1技术投入成本解析 2
2.2人力资本成本变化 3
2.3运营维护成本影响 3
3数字化对企业成本控制机制的影响 4
3.1数据驱动决策优化 4
3.2流程自动化效率提升 4
3.3风险预测与成本规避 5
4成本控制效果评估与策略建议 5
4.1效果量化评估方法 6
4.2成本效益综合分析 6
4.3企业实施策略建议 7
结论 7
参考文献 9
致谢 10
随着信息技术的迅猛发展，企业纷纷开启数字化转型之旅，这不仅改变了企业的运营模式，也深刻影响着成本控制。本研究旨在探讨数字化转型对企业成本控制的影响，以期为企业在数字化进程中实现更有效的成本管理提供理论支持与实践指导。基于此目的，选取了不同行业具有代表性的多家企业在数字化转型前后的成本数据作为样本，运用定性分析与定量分析相结合的方法进行深入剖析。研究发现，数字化转型通过优化业务流程、提高生产效率、精准预测需求等途径，在降低采购成本、减少库存积压、控制人力成本等方面成效显著。例如，借助大数据分析可准确预估市场需求，从而合理安排生产计划，避免过度生产带来的资源浪费；自动化技术的应用减少了对人工的依赖，降低了人力成本的同时提高了工作质量。此外，还创新性地提出数字化转型促使企业构建全新的成本管理体系，该体系强调数据驱动决策，注重全生命周期成本管理，实现了从传统成本控制向智能成本管控的转变，这是本研究的主要贡献之一。
关键词：数字化转型 成本控制 大数据分析
Abstract
With the rapid development of information technology, enterprises have started the journey of digital transformation, which not only changes the operation mode of enterprises, but also profoundly affects the cost control. The study aims to explore the impact of digital transformation on enterprise cost control, in order to provide theoretical support and practical guidance for enterprises to achieve more effective cost management in the process of digitalization. Based on this purpose, the cost data of many representative enterprises in different industries before and after the digital transformation was selected as samples, and the method of combining qualitative analysis with quantitative analysis was used for in-depth analysis. The study found that digital transformation has achieved remarkable results in reducing procurement costs, reducing inventory overhang and controlling labor costs by optimizing business processes, improving production efficiency and accurately predicting demand. For example, with the help of big data analysis, we can accurately estimate the market demand to rationally arrange the production plan and avoid the resource waste caused by overproduction; the application of automation technology reduces the dependence on labor, reduces the labor cost and improves the work quality. In addition, it also innovatively proposes that digital transformation promotes enterprises to build a new cost management system. This system emphasizes data-driven decision-making, pays attention to whole-life cycle cost management, and realizes the transformation from traditional cost control to intelligent cost control, which is one of the main contributions of this study.
Keyword:Digital Transformation Cost Control Big Data Analysis
目 录
1绪论 1
1.1研究背景 1
1.2研究现状综述 1
1.3研究方法概述 2
2数字化转型的成本构成分析 2
2.1技术投入成本解析 2
2.2人力资本成本变化 3
2.3运营维护成本影响 3
3数字化对企业成本控制机制的影响 4
3.1数据驱动决策优化 4
3.2流程自动化效率提升 4
3.3风险预测与成本规避 5
4成本控制效果评估与策略建议 5
4.1效果量化评估方法 6
4.2成本效益综合分析 6
4.3企业实施策略建议 7
结论 7
参考文献 9
致谢 10
