数字化管理下的成本控制系统

Study on system of cost control under digital management

基于网络供应链、价值链基础之上的目标成本控制是数字化管理条件下的一种优化控制方法.该控制系统依据现代控制论、系统论的原理,以企业目标成本为核心,来协调系统内各个分系统之间的关系,进行各要素之间的综合平衡,以达到最优控制的目的.

Digital management would make deep-going revolution on the field of the cost management. The objective cost control, which is based on the supply chain and the value chain, is a kind of optimum control way under digital management.According to the modern control theory and the system theory, the control system, making the objective cost of the company as the core, coordinating the sub-system and comprehensively balancing its different element, attain the most optimum control.