摘 要
随着信息技术的迅猛发展，企业面临着日益激烈的市场竞争和成本压力，如何通过信息化建设实现有效的成本控制成为企业管理的重要课题。本研究旨在探讨信息化建设在企业成本控制中的应用及其效果，以期为企业提供科学合理的成本控制方案。通过对多家企业的实地调研与案例分析，结合成本管理理论和信息技术理论，构建了涵盖采购、生产、销售等环节的成本控制信息化模型。研究发现，信息化建设能够显著提高成本数据的准确性与时效性，优化业务流程，降低运营成本。特别是基于大数据分析的成本预测与决策支持系统，实现了对成本的动态监控与预警，有效提升了企业的成本管理水平。创新点在于将信息技术与成本管理深度融合，提出了适用于不同类型企业的成本控制信息化解决方案，为推动企业数字化转型提供了理论依据与实践指导，具有重要的现实意义。
关键词：信息化建设；成本控制；大数据分析
Abstract
With the rapid development of information technology, enterprises are facing increasingly fierce market competition and cost pressures. How to achieve effective cost control through information construction has become an important management issue for enterprises. This study aims to explore the application and effects of information construction in enterprise cost control, providing scientific and reasonable cost control solutions. By conducting field research and case analysis of multiple enterprises, combined with cost management theory and information technology theory, an information-based cost control model covering procurement, production, sales, and other processes was constructed. The findings indicate that information construction can significantly enhance the accuracy and timeliness of cost data, optimize business processes, and reduce operational costs. Particularly, the cost prediction and decision support system based on big data analysis enables dynamic monitoring and early warning of costs, effectively improving the enterprise's cost management capabilities. The innovation lies in the deep integration of information technology and cost management, proposing information-based cost control solutions applicable to different types of enterprises, thereby providing theoretical basis and practical guidance for promoting digital transformation of enterprises, which holds significant practical implications.
Keywords: Information System Construction；Cost Control；Big Data Analysis
目 录
引言 1
一、企业成本控制的信息化需求分析 1
（一）成本控制面临的挑战 1
（二）信息化建设的必要性 2
（三）需求分析与目标设定 2
二、信息化建设在成本控制中的应用框架 3
（一）架构设计原则 3
（二）关键技术选型 3
（三）应用系统集成 4
三、信息化手段对成本管理的具体影响 4
（一）数据采集与处理效率 4
（二）成本核算精准度提升 5
（三）决策支持能力增强 5
四、信息化建设的成本效益评估与优化 5
（一）实施效果评价指标 5
（二）投入产出比分析 6
（三）持续改进策略 6
结 论 7
致 谢 8
参考文献 9
随着信息技术的迅猛发展，企业面临着日益激烈的市场竞争和成本压力，如何通过信息化建设实现有效的成本控制成为企业管理的重要课题。本研究旨在探讨信息化建设在企业成本控制中的应用及其效果，以期为企业提供科学合理的成本控制方案。通过对多家企业的实地调研与案例分析，结合成本管理理论和信息技术理论，构建了涵盖采购、生产、销售等环节的成本控制信息化模型。研究发现，信息化建设能够显著提高成本数据的准确性与时效性，优化业务流程，降低运营成本。特别是基于大数据分析的成本预测与决策支持系统，实现了对成本的动态监控与预警，有效提升了企业的成本管理水平。创新点在于将信息技术与成本管理深度融合，提出了适用于不同类型企业的成本控制信息化解决方案，为推动企业数字化转型提供了理论依据与实践指导，具有重要的现实意义。
关键词：信息化建设；成本控制；大数据分析
Abstract
With the rapid development of information technology, enterprises are facing increasingly fierce market competition and cost pressures. How to achieve effective cost control through information construction has become an important management issue for enterprises. This study aims to explore the application and effects of information construction in enterprise cost control, providing scientific and reasonable cost control solutions. By conducting field research and case analysis of multiple enterprises, combined with cost management theory and information technology theory, an information-based cost control model covering procurement, production, sales, and other processes was constructed. The findings indicate that information construction can significantly enhance the accuracy and timeliness of cost data, optimize business processes, and reduce operational costs. Particularly, the cost prediction and decision support system based on big data analysis enables dynamic monitoring and early warning of costs, effectively improving the enterprise's cost management capabilities. The innovation lies in the deep integration of information technology and cost management, proposing information-based cost control solutions applicable to different types of enterprises, thereby providing theoretical basis and practical guidance for promoting digital transformation of enterprises, which holds significant practical implications.
Keywords: Information System Construction；Cost Control；Big Data Analysis
目 录
引言 1
一、企业成本控制的信息化需求分析 1
（一）成本控制面临的挑战 1
（二）信息化建设的必要性 2
（三）需求分析与目标设定 2
二、信息化建设在成本控制中的应用框架 3
（一）架构设计原则 3
（二）关键技术选型 3
（三）应用系统集成 4
三、信息化手段对成本管理的具体影响 4
（一）数据采集与处理效率 4
（二）成本核算精准度提升 5
（三）决策支持能力增强 5
四、信息化建设的成本效益评估与优化 5
（一）实施效果评价指标 5
（二）投入产出比分析 6
（三）持续改进策略 6
结 论 7
致 谢 8
参考文献 9
