Practice Of Multidimensional Cost Management In Internet Enterprises

In recent years with the rapid development of Internet industry,a large number of internet companies were set up.Under the series investment of venture capital,Internet enterprises grow rapidly.Enterprises put a large number of capital into new products and custom project research and development system,thus Internet products are increasingly rich.Enterprise managers focus on new product development,hardware platform building,operation and maintenance of equipment platform and other products related to the work.Internet enterprises have kinds of products,the cost consistence structure is complex,a large number of personnel and equipment costs need to be collected and distributed.These factors give the Internet enterprise cost management to provide certain difficulty.The aim of this paper is to explore the theoretical framework of multidimensional cost management of Internet enterprises,and to combine the actual situation of Internet enterprises,to put forward the cost information of production and operation according to the six dimensions of products,projects,orders,customers,departments and personnel,and distribute each dimension cost by the principle of activity-based costing.By analyzing the cost data of each dimension,it reflects the consumption of each dimension of the enterprise in the production and management,to provide the basis for the manager to adjust the product category,control cost and make policy.The practice of this article is based on China Mobile internet companies as an example,mining enterprise cost management problems.In practice,combining multidimensional cost theory,combing the basic information and production business process of each dimension,using activity-based costing theory to determine the principle of cost imputation,reforming the existing financial system,creating a new multidimensional cost management system,so as to realize the function of automatically calculating each dimension cost,to help managers to fully grasp the production and management situation and make reasonable decisions.This paper adopts literature analysis method,investigation method and case practice inquiry method.According to the practice,several dimension cost management methods of the Internet industry are put forward,and the multi-dimensional cost management system is developed to supplement the previous researches.