【摘要】：伴隨著經(jīng)濟(jì)全球化的快速發(fā)展,同時(shí)客戶的需求越來(lái)越多樣性,互聯(lián)網(wǎng)技術(shù)也開(kāi)始了大規(guī)模普及,但成本控制的模式并沒(méi)有隨著這些新情況的出現(xiàn)而發(fā)生根本的變化,依舊延續(xù)著傳統(tǒng)的控制方法并阻礙了企業(yè)的未來(lái)發(fā)展進(jìn)步。越來(lái)越復(fù)雜的生產(chǎn)過(guò)程加上產(chǎn)品的多種多樣使得成本控制更是雪上加霜,這種情況使得企業(yè)的管理層難以有效的獲得產(chǎn)品相關(guān)的成本信息,這更加導(dǎo)致了企業(yè)競(jìng)爭(zhēng)力的下降�？v觀國(guó)內(nèi)外的企業(yè)管理相關(guān)的發(fā)展進(jìn)程,幾乎不太可能離開(kāi)信息化的支持。在這種現(xiàn)狀下企業(yè)更需要去建立一個(gè)全新的適應(yīng)信息化進(jìn)步的成本控制系統(tǒng),為企業(yè)提供更加全面精確的成本信息。本文在開(kāi)始主要介紹了成本控制和云會(huì)計(jì)的概念及基礎(chǔ)理論,論述了基于云會(huì)計(jì)進(jìn)行成本控制的可行性,并從特點(diǎn)和優(yōu)勢(shì)闡述了基于云會(huì)計(jì)成本控制的原理。文章主要是構(gòu)建了一個(gè)在云會(huì)計(jì)平臺(tái)基礎(chǔ)上的云平臺(tái),然后從系統(tǒng)性和流程性的角度討論云會(huì)計(jì)成本控制系統(tǒng)的成本控制。系統(tǒng)性側(cè)重于從崗位分離與牽制和全面預(yù)算管理方面結(jié)合云會(huì)計(jì)進(jìn)行成本控制;流程性則分為了采購(gòu)模塊、物流模塊、庫(kù)存模塊、研發(fā)模塊,并從這些模塊具體展開(kāi)論述,同樣結(jié)合了云會(huì)計(jì)平臺(tái)的特點(diǎn),為S企業(yè)提供改進(jìn)的措施,力求尋求到更好的成本控制方法,并從實(shí)踐的角度證實(shí)了其可行性及優(yōu)越性,為其它企業(yè)利用云會(huì)計(jì)體系進(jìn)行成本控制提供了借鑒。
[Abstract]:With the rapid development of economic globalization and the increasing diversity of customer demand, Internet technology has also begun to spread on a large scale, but the mode of cost control has not changed fundamentally with the emergence of these new situations. Still continue the traditional control methods and hinder the future development and progress of enterprises. The more and more complex production process and the variety of products make cost control worse, which makes it difficult for the management of the enterprise to obtain the cost information related to the product effectively, which leads to the decline of the competitiveness of the enterprise. Throughout the development process of enterprise management at home and abroad, it is almost impossible to leave the support of information technology. In this situation, enterprises need to establish a new cost control system to adapt to the progress of information technology, to provide more comprehensive and accurate cost information for enterprises. At the beginning of this paper, the concept and basic theory of cost control and cloud accounting are introduced, the feasibility of cost control based on cloud accounting is discussed, and the principle of cost control based on cloud accounting is expounded from its characteristics and advantages. This paper constructs a cloud platform based on cloud accounting platform, and then discusses the cost control of cloud accounting cost control system from the point of view of systematization and process. Systematic emphasis is placed on cost control in combination with cloud accounting in terms of job separation and containment and overall budget management, while flowability is divided into procurement module, logistics module, inventory module, research and development module, and detailed discussion from these modules. Also combined with the characteristics of cloud accounting platform, it provides improvement measures for S enterprises, and seeks for better cost control methods, and proves its feasibility and superiority from the point of view of practice. It provides reference for other enterprises to use cloud accounting system for cost control.
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.6

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