Study on the Cost Control of Enterprise Activity Chain Based on Big Data (Record no. 19562)

MARC details
000 -LEADER
fixed length control field a
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20230627122950.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 230627b xxu||||| |||| 00| 0 eng d
040 ## - CATALOGING SOURCE
Original cataloging agency AIKTC-KRRC
Transcribing agency AIKTC-KRRC
100 ## - MAIN ENTRY--PERSONAL NAME
9 (RLIN) 21262
Author Wang, Xiaoyan
245 ## - TITLE STATEMENT
Title Study on the Cost Control of Enterprise Activity Chain Based on Big Data
250 ## - EDITION STATEMENT
Volume, Issue number Vol, 103(5), Oct
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Pune
Name of publisher, distributor, etc. Springer
Year 2022
300 ## - PHYSICAL DESCRIPTION
Pagination 1235–1242p
520 ## - SUMMARY, ETC.
Summary, etc. control of cost expenditures during the operation of enterprises is crucial. This paper briefly introduces the big data-based model for activity chain cost management. A back-propagation (BP) neural network was used to process big data. Resource data were classified into respective activity centers. Then, company X, which is engaged in logistics in Hefei Economic Development Zone, Anhui Province, was analyzed. The big data-based activity chain cost management model was compared with the traditional cost method. The results showed that the accounting costs of the three contracts obtained by using the traditional cost method were the same and the traditional method significantly underestimated the cost of Contract A (small tomatoes), but overestimated Contract B (cherries) and Contract C (red dates). The cost proportion of goods transportation was the largest in all three logistics contracts. In order to reduce the proportion of distribution costs in Contracts B and C, negotiating with customers to adjust the single transportation volume was proposed. After implementing the operational chain cost method, company X had significantly reduced logistic costs and significantly increased revenue.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
9 (RLIN) 4626
Topical term or geographic name entry element Mechanical Engineering
773 0# - HOST ITEM ENTRY
Place, publisher, and date of publication Kolkata Institution of Engineers (India)
International Standard Serial Number 2250-0545
Title Journal of the institution of engineers (India): Series C
856 ## - ELECTRONIC LOCATION AND ACCESS
URL https://link.springer.com/article/10.1007/s40032-022-00845-5
Link text Click here
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Articles Abstract Database
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Barcode Date last seen Price effective from Koha item type
    Dewey Decimal Classification     School of Engineering & Technology School of Engineering & Technology Archieval Section 27/06/2023   2023-0934 27/06/2023 27/06/2023 Articles Abstract Database
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