摘 要

如今，伴随着信息技术不断地发展，科学技术不断提高，企业即将迈向大数据时代。由于市场竞争的不断加剧，企业急需提升成本管理效率，从而来降低企业生产经营的成本，实现经济效益的提高和持续发展的目标。相对于传统的成本管理模式，精细化管理得到越来越多的企业所推崇。如果企业能够寻求一种创新的成本管理模式—精细化管理，就可以在一定程度上为企业提高市场竞争力打下扎实的基础。

本文基于大数据时代背景下，采用案例分析法和理论联系实际的方法研究我国企业成本管理现状，运用成本精细化管理相关理论，针对企业成本管理中的不足之处，对企业流程中存在的成本进行优化，让企业的成本管理水平得到提升。本文以华为公司为案例开展研究工作，通过找出华为公司存在的优势和成功经验，得到更高效的成本管理方法，为企业实现提供相关措施来实现成本精细化管理。该项研究能为企业实施成本精细化管理提供科学合理的解决办法，使企业成本管理工作能够达到预期的效果。通过对企业案例进行研究，本文得出以下结论：我国企业要想达到成本精细化管理，首先需要通过大数据完成成本核算，解决目前成本管理模式中存在的不合理问题；其次企业需要形成以精细化管理模式为基础的思维，最后把成本精细化作用在企业日常经营中，通过这种创新的管理模式来提高企业的管理水平，增强企业核心竞争力、促进企业的可持续发展。

关键词：大数据；成本管理；精细化管理

Abstract

Nowadays, with the continuous progress of information technologyand science and technology, the era of big data has already begun. In order to adapt to the increasingly intensified market competition,enterprises urgently need to improve the efficiency of cost management, so as to reduce the production and operation costs of enterprises, and achieve the goal of improving economic benefits and sustainable development. Compared with the traditional cost management mode,fine management has been praised by more and more enterprises. If the enterprise can seek an innovative cost management mode - fine management,it can lay a solid foundation for the enterprise to improve the market competitiveness to a certain extent.

This article is based on big data era background,adopts the method of case analysis and theory with practice research our country enterprise costmanagement present situation, the related theory, using the cost of fine management, according to the theory of enterprise cost management deficiencies, to optimize the process cost, improve the cost management level of enterprises. This paper takes Huawei as an example to carry out research.By finding out its advantages and successful experience,it obtains effective cost management methods, and provides relevant solutions for enterprises to achieve cost fine management. The research can provide a scientific and reasonable solution for the enterpriseto implement the cost fine management,so that the enterprise cost managementto a certain extent to achieve the desired effect, enhance the core competitiveness of enterprises; We will promote the long-term, steady development of enterprises. Through the case study, this paper draws the following conclusions: China's enterprises to achieve the cost of fine management of the path: first, the use of big data cost accounting,to solve the traditional cost management model of the unreasonable problem of cost processing; Secondly, the enterprise should enhance the thinking of fine management cost and form fine management mode. Finally, the cost fine management mode is applied in the daily operation of the enterprise to improve the management level of the enterprise and promote the healthy development of the enterprise.

Key words: Big data;Cost management;Fine management