智能制造模式下企业成本管理的影响因素研究——来自长沙智能制造示范企业的调查

Research on the influencing factors of enterprise cost management under intelligent manufacturing mode——Survey from Changsha intelligent manufacturing demonstration enterprises

与传统制造的成本系统相比,智能制造企业的成本系统构成发生了新变化,探讨其影响因素并进行有效的成本管理已然成为企业财务管理需关注的新问题。本文基于智能制造模式下的成本管理视角,采用问卷调查的方法考察成本动因、成本构成要素、成本控制、成本管理理念对智能制造企业成本管理水平的影响,分析不同因素对成本管理水平的影响力,同时区分了所有制形式、成立年数、年营业收入规模及政策扶持情况下各因素对企业成本管理水平的影响力排序。该研究结论对分析智能化模式下企业的成本系统及其影响因素,提高企业成本管理水平具有一定指导意义。

Compared with the traditional manufacturing cost system,the cost system composition of intelligent manufacturing enterprises has undergone a new change.It has become a new problem to pay attention to the financial management of enterprises to discuss the influencing factors and carry out effective cost management.Based on the perspective of cost management under the intelligent manufacturing model,this paper adopts the method of questionnaire survey to investigate the influence of cost drivers,cost components,cost control and cost management concepts on the cost management level of intelligent manufacturing enterprises,analyzes the influence of different factors on the cost management level,and distinguishes the influence ranking of various factors on the enterprise cost management level under the conditions of ownership form,number of years of establishment,annual operating income scale and policy support.The research’s conclusion has certain guiding significance for analyzing the enterprise cost system and its influencing factors under the intelligent mode and improving the enterprise cost management level.