摘要
成本风险管控和评估是企业成本管理的重要内容之一。当前国内外学者分别从不同角度对大数据背景下企业成本管控问题进行了探索,且使得这一领域的研究日渐丰富,但如何结合大数据信息挖掘理论从成本管控视角展开企业成本预警与评估的研究,尚有一些问题需进一步探讨,故本文即以国内外相关研究为基础,基于大数据挖掘理论,以BP神经网络计算、AC计算等数据挖掘方法为依托,建立了一套企业成本风险管控和评估的BP-SVM-AC成本预警模型。且在企业成本管控过程中的仿真实验运用表明,成本预警模型能够满足企业乃至整个社会经济成本管控需要,能使成本风险规避在最小化状态。
Based on the research of relevant experts and scholars,combined with the problems existing in the process of cost warning,the article mainly establishes the BP-SVM-AC early warning model based on BP neural network calculation,AC calculation and the other data mining methods.The author focuses on the application of cost early warning model in the process of cost control based on the theory of large data mining,in order to construct a set of cost early warning model to meet the needs of enterprise and even the entire social economic cost control,and strive to minimize cost risk avoidance.
作者
林洁莹
LIN Jie-ying(Department of Economics,Fujian Chuanzheng Communications College,Fujian Fuzhou 350007,China)
出处
《贵阳学院学报（自然科学版）》
2019年第2期12-17,共6页
Journal of Guiyang University：Natural Sciences
基金
福建省教育厅基金项目:“空间视角下我国零售业的驱动要素研究”(项目编号:JAS150869)
关键词
大数据
智能化
BP神经网络
预警模型
Big Data
Intelligence
BP neural network
Early warning model
