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论文编号:11513 
作者编号:2320170748 
上传时间:2020/4/15 12:58:20 
中文题目:软件企业费用管控研究-以L公司为例 
英文题目:Research on Expenses Management and Control of Software Enterprises-A Case Study of L Company 
指导老师:刘志远 
中文关键字:销售费用;研发费用;费用管理;软件企业 
英文关键字:sales expenses;R&D expenses;expense management;software enterprises 
中文摘要:随着我国的信息化建设不断深入,云计算、大数据、人工智能等现代科技取得快速发展,数据资源也不断丰富,企业正迅速成为产生数据和管理数据的主要载体,海量数据也将为企业带来更大价值。面对企业数据海量增长带来的市场机遇,以及国家建设数字强国的战略目标,我国数据存储市场近年来不断有新的厂商涌入,竞争愈发激烈。 作为深耕企业级云存储领域的典型代表,L公司凭借其强大的集团背景、先进的技术和优越的服务,将其产品推广应用到各行各业,致力于通过企业文件的协同管理来变革未来企业的办公方式,获得了广大客户的认可,在企业级云存储领域的市场份额遥遥领先。截至目前,L公司从集团事业部正式独立经营2年有余,要想在激烈的市场环境中继续占领一定的市场份额,必须优化经营管理模式,以最优的资源生产出最有竞争力的产品,但是作为一家软件企业,L公司投入的资源在费用层面上呈现出其他软件企业普遍存在的特点:销售费用与研发费用占比较高,大幅拉低了高毛利软件企业的营业利润;对于软件企业这一普适的特点,L公司如何发挥投入在销售和研发领域资源的效率,以获取持续的企业利润是本文的主要研究内容,希望通过本文的研究为我国软件企业进行费用的管理提供思路借鉴。 
英文摘要:With the deepening of information construction in China, cloud computing, big data, artificial intelligence and other technologies have developed rapidly, and data resources are constantly enriched. Enterprises are rapidly becoming the main carrier of data generation and management data, and massive data will also bring greater value to enterprises. Faced with the market opportunities brought by the massive growth of enterprise data and the strategic goal of building a digital power, the data storage market in China has been flooded with new manufacturers in recent years, and the competition has become increasingly fierce. As a typical representative of deep-ploughing enterprise-level cloud storage field, L company, relying on its strong group background, advanced technology and superior services, extends its products to all walks of life, devotes itself to transforming the future enterprise's office mode through the collaborative management of enterprise documents, and gains the recognition of the vast number of customers. The market share of cloud storage is far ahead. Up to now, L company has been operating independently for more than two years. In order to continue to occupy a certain market share in the fierce market environment, it is necessary to optimize the management mode and produce the most competitive products with the best resources. However, as a software enterprise, L company invests resources at the cost level. It shows the common characteristics of other software enterprises: the higher proportion of sales expenses and R&D expenses, which greatly reduces the operating profits of high-margin software enterprises; For the universal characteristics of software enterprises, how L company can make full use of the efficiency of resources invested in the field of sales and R&D, in order to obtain the maximum profits of enterprises is the most important thing. I hope that this study can provide ideas for the expenses management of software enterprises in China. 
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