摘要
"成本优势的巨人,成本管理的侏儒"是我国中小企业面临的主要挑战,互联网的快速发展为成本控制的管理方式变革带来了机会。针对中小企业成本控制没有形成成本管理体系、缺乏精确有效的成本控制、技术创新有限、缺乏相关人才等问题,可以从以下几方面着手对中小企业的成本进行有效控制:借助互联网思维,在大数据思维下进行成本谋划;在用户思维和跨界思维下进行价值链分析;在极致思维下进行成本动因分析;在平台思维下使用成本信息管理系统。
＂A giant of cost advantage, a dwarf of cost management＂. This is the status quo of many small and medium-sized enterprises in China. And the rapid development of the Internet has brought about opportunities for the cost management reform. Cost control in small and medium-sized enterprises is now challenged by a lack of cost management system, accurate and effective cost control, technological innovation, and talents. To solve these problems, they are suggested to 1 ） conduct cost planning using big da- ta thinking, 2） conduct value chain analysis using user-centered experience thinking and cross-industry thinking, 3） conduct cost driver analysis using ＂go-for-perfect＂ thinking, 4） make use of cost information management systems using platform thinking.
出处
《湖南人文科技学院学报》
2016年第5期32-36,共5页
Journal of Hunan University of Humanities,Science and Technology
关键词
互联网+
成本控制
互联网思维
中小企业
Internet ＋
cost control
Internet thinking
small and medium-sized enterprises
