数字化视角下的企业成本管理研究

Research on enterprise cost management from the digital perspective

市场竞争日益激烈,企业要想实现稳定发展,需要创新成本管理模式。在数字化发展视角下,借助大数据等信息化技术手段,推动煤炭企业成本管理数字化转型,切实提升成本管理效果。基于此,文章以A煤炭企业为研究对象,以企业经营数据为着手点,引出A煤炭企业数字化成本管理问题,并提出针对性优化建议,以期为相关从业人员提供帮助。

The market competition is increasingly fierce,enterprises want to achieve stable development,need to innovate cost management mode.From the perspective of digital development,with the help of information technology such as big data,coal enterprises can promote the digital transformation of cost management and effectively improve the effect of cost management.Based on this,this paper takes A coal enterprise as the research object and enterprise operation data as the starting point,introduces the problem of digital cost management of A coal enterprise,and puts forward targeted optimization suggestions,in order to provide help for relevant practitioners.