| After 30 years of development,the theory of business process management is becoming more and more mature and perfect.More and more enterprises at home and abroad realize the important role of process management and apply it to management improvement.However,pure business process management(BPM)fails frequently in practice.A large number of case studies have confirmed that the management accounting system can play the role of flexible control in the business process,and this integration of business and finance can effectively improve the operating efficiency and enhance the competitiveness of enterprises.In addition,the 21st century is an age of information.Digital economy based on technologies such as big data technology,cloud computation,Web of Things,artificial intelligence technology and mobile Internet has brought a huge impact on the macro economy and micro-management of enterprise.Existing studies have confirmed that the digitalization of business process management and control can improve management efficiency.Firstly,this paper uses literature research method to summarize the existing research in detail.Secondly,building on the existing literature,we use theoretical analysis method to think about the innovate proper places.Through referring to the research results of Professor Fu Yuanlue,we apply the management and control mechanism to the management and control of enterprise marketing process.Finally,the theory innovation is combined with case analysis method to apply to practice.Starting from the composition of enterprise marketing business under the digital economy,the paper studies how to use control theory to solve the problem of integration of actual business of marketing process and financial control.The main contributions of this paper are as follows:firstly,it systematically reviews the current theories related to business process management,business and financial integration and control,and business process digital transformation,and forms a relatively complete business process management and control theory review system;Secondly,it elaborates how management accounting is applied to business process,applies the theory of control mechanism to marketing business process,and constructs the lean management and control mode of marketing business process and its cost under the digital economy.Thirdly,the marketing business and cost control status of the case enterprise are deeply analyzed,and its inadaptability to the digital economy era is analyzed.At the same time,the marketing business process and its cost lean management and control model constructed in this paper are used to reconstruct it and some suggestions are put forward. |