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共享经济视角下制造企业的数字成本管理研究

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制造企业要积极开展数字化成本管理,提升市场竞争力.共享经济下制造企业经营生产成本将会更加透明,制造企业需要对成本进行严格控制,确保占据市场份额.分析了共享经济对制造企业数字成本管理产生成本规划数据化、成本核算智能化、成本控制动态化等影响.结果表明,制造企业要积极通过制定战略成本规划、完善成本核算体系、构建共享信息平台、强化专业人才培养等方式开展工作,强化成本管理和控制.
Research on Digital Cost Management of Manufacturing Enterprises under the Perspective of Sharing Economy
Manufacturing enterprises should actively carry out digital cost management to improve market competitiveness.Sharing economy manufacturing enterprises operating production costs will be more transparent,and manufacturing enterprises need to strictly control costs to ensure that they occupy market share.The sharing economy has an impact on the digital cost management of manufacturing enterprises such as cost planning data,cost accounting intelligence,and cost control dynamization.Manufacturing enterprises should actively work through the development of strategic cost planning,improve the cost accounting system,build a shared information platform,and strengthen the training of professional talents to strengthen cost management and control.

sharing economymanufacturing enterprisescost management

史超英、高育爽

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安阳学院,河南 新乡 453500

共享经济 制造企业 成本管理

2024

现代工业经济和信息化

现代工业经济和信息化

影响因子:0.485
ISSN:
年,卷(期):2024.14(9)