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论文编号：	13897
作者编号：	2320200664
上传时间：	2023/6/5 17:22:49
中文题目：	B公司软件业务成本控制研究
英文题目：	Research on Software Business Cost Control of B compony
指导老师：	李莉
中文关键字：	目标成本法；成本控制；软件成本
英文关键字：	Target cost method; Cost control; Software costs
中文摘要：	近年来，随着互联网、大数据、人工智能等技术的飞速发展，以信息技术产业为代表的数字产业不断壮大，被灵活运用于社会经济的各个领域，企业对数字化转型升级的需求不断增长。物联网起源于传媒领域，是信息科学技术产业的第三次革命，为传统制造业企业的数字化转型提供了坚实的保障。软件是实现物联网的基础，软件业务是物联网企业的核心业务之一，也是主要收入来源和成本支出。行业内中小型企业众多，管理经验不足，成本控制水平难以和自身发展相匹配，成为此类企业亟待解决的重要难题。 为此，本文以高新技术企业B公司软件业务成本控制为研究对象，综合运用文献分析、问卷调查法、访谈法等方法，遵循提出问题、分析问题、解决问题的思路展开研究。首先，对B公司软件业务成本控制现状进行分析，提出该企业在软件业务成本控制方面存在的问题。随后，对B公司软件业务成本控制存在的问题进行分析，指出其在软件业务成本控制体系、成本控制意识、过程控制和成本考核评价这四方面的间题。在此基础上，以前瞻性、可操作性、全面性为原则，以问题导向为指导思想，利用目标成本法和挣值法，提出优化措施。最后，从组织保障、制度保障、人力保障三个方面出发，提出B公司软件业务成本控制方案顺利实施的保障措施。 本文提出B公司软件业务成本控制问题的优化方案，对软件业务成本控制问题研究有一定的促进作用，不仅为B公司软件业务成本控制提供理论指导和实践参考，也为其他中小型物联网企业和其他软件行业公司在软件业务的成本控制方面提供参考和借鉴，有助于建立适合企业自身的软件业务成本控制体系。
英文摘要：	In recent years, with the rapid development of technologies such as the Internet, big data, and artificial intelligence, the digital industry, represented by the information technology industry, has grown and been flexibly applied in various fields of the social economy. The demand for digital transformation and upgrading by enterprises continues to grow. Originating from the media field, the Internet of Things is the third revolution in the information science and technology industry, providing a solid guarantee for the digital transformation of traditional manufacturing enterprises. Software is the foundation of the Internet of Things, and software business is one of the core businesses of Internet of Things enterprises, as well as the main source of income and cost expenditure. There are many small and medium-sized enterprises in the industry, with insufficient management experience, and it is difficult to match the level of cost control with their own development, which has become an important problem that such enterprises need to solve urgently. Therefore, this article takes the software business cost control of high-tech company B as the research object, using comprehensive methods such as literature analysis, questionnaire survey, interview, etc., and following the ideas of raising, analyzing, and solving problems to carry out the research. Firstly, the status quo of software business cost control in Company B is analyzed, and the existing problems in software business cost control in this company are proposed. Subsequently, the paper analyzes the problems existing in the software business cost control of Company B, and points out its problems in four aspects: software business cost control system, cost control awareness, process control, and cost evaluation. On this basis, based on the principles of foresight, operability, and comprehensiveness, and guided by problem orientation, optimization measures are proposed using the target cost method and earned value method. Finally, starting from three aspects of organizational support, institutional support, and human resources support, this paper proposes measures to ensure the smooth implementation of the software business cost control plan of Company B. This article proposes an optimization plan for the software business cost control problem of Company B, which has a certain promoting effect on the research of software business cost control issues. It not only provides theoretical guidance and practical reference for the software business cost control of Company B, but also provides reference and reference for other small and medium-sized Internet of Things enterprises and other software industry companies in the cost control of software business, It is helpful to establish a software business cost control system suitable for the enterprise itself.
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