A Research On The Cost Control Of Information Capital

The arrival of the information age has changed the people's way of production and life,which shortened the temporal and spatial distance among people and enterprises, so that information products have become indispensable elements in people's lives and practice.With the generalization of the capital concept,information capital is generated,which appears to reflect the current social development and the requirements of the times.The style of modern enterprise reflects the mode of comprehensive operation of generalized capital,including material capital,information capital,human capital and so on,in which information capital plays a very prominent role,as a bridge to connect with other capital elements.Therefore,the focus of this paper is how to fully play the role of information capital,and how to effectively control the cost of the information capital,which is practical significance for improving the operational efficiency of enterprises.This paper consists of four chapters:We in one chapter introduce the research background and significance of information capital in the information age,and according to research overviews of information,information resources,capital and information capital from our homeland and abroad;point out that the capital is a complex,multidisciplinary and comprehensive concept,and information identified by human beings is information resources.With the socio-economic development and the generalized concept of capital,information capital has become part of the capitals.Meanwhile two views of the current research information capital is explained:①From the view of sociology, the definition of the information capital embodied a kind of social relations in the information age;②From the perspectives of Management and the West Economics, information capita can be defined as information resources owned and controlled by the enterprise,which emphasizes that the physical form of information capital,as a perspective of enterprise information assets.In chapter two-by adopting the perspective of enterprise information assets,from the view of the west economics,accounting and information economics interdisciplinary,Information capital is defined as information resources obtained by business stakeholders through a variety of contracts from external and internal,which brings the inflow of related interests of the business and value-added for enterprises. And information capital is divided into general information capital and narrow information capital according to the perspective of accounting recognition and accounting measurement,the characteristics and content of information capital are described in detail.In chapter three we define the meaning of the information capital cost and its main components,summarizes the characteristics of information capital cost,analyzes the reasons that formation of the information capital cost from the market,science and technology,the organizational structure of enterprises.In chapter four based on the analysis of the information capital cost,we proposes four methods of cost control,including information resources outsourcing,the method of enterprise Institution,corporate culture and human resources allocation, information integration management and remote cooperation information managementFinally we point out that the information capital is a new and immature thing,and that there are many unknown areas we need to continue to explore.