所在案例库：中国管理案例共享中心
案例链接：http://www.cmcc-dlut.cn/Cases/Detail/4693
案例名称：“精”营有道：神舟软件价值创造之降本增效
译 名：Fine Management: the experience of Shenzhou Software Value Creation through Cost Reduction and Efficiency Improvement
案例作者：纪宇，周宁，张湛，徐扬
作者单位：北京航空航天大学
中文摘要：随着国家大数据战略落地，企业信息化、数字化进程加快，软件服务业迎来了前所未有的机遇。软件服务企业享有业务快速增长红利的同时，也普遍面临成本增长过快的挑战。作为航天科技集团下属唯一的软件服务企业，神舟软件积极进行市场化转型，但在业务迅速扩张的同时也陷入了成本过高、入不敷出的困境。本案例通过描述神舟软件公司通过构建精细化管理系统，实施作业成本法、作业优化管理等手段扭亏为盈的全过程，重点探讨了企业如何基于精细化管理模式进行作业成本核算和作业管理，最终实现降本增效的经营目标。该案例将有助于学生理解和掌握作业成本法和作业管理的方法，以及企业降本增效的路径，也为软件服务类企业优化管理运营水平、实施作业管理、降低成本和提高效益等方面提供借鉴和参考。
英文摘要： With the national big data strategy landing, enterprise informatization, digitization process accelerated, software service industry ushered in unprecedented opportunities. Software service enterprises take the advantage of rapid business growth, but also face the challenge of excessive cost growth. As the only software service enterprise under the Aerospace Science and Technology Group, Shenzhou Software actively carries on the market-oriented transformation, but at the same time, it has also fallen into the dilemma of high cost and insufficient income. This case describes the whole process of Shenzhou Software company turning losses into profits by constructing fine management system, implementing activity-based costing and activity-based optimization management, and focuses on how enterprises carry out activity-based cost accounting and activity-based management based on fine management mode, and finally realize the management goal of reducing cost and increasing efficiency. This case will help students understand and master the method of activity-based costing and activity-based management, as well as the path of reducing cost and increasing efficiency of enterprises, and also provide reference for software service enterprises to optimize management and operation level, implement activity-based management, reduce cost and improve efficiency.
中文关键词：软件服务行业；作业成本法；作业管理；降本增效；2020百优案例；微案例
英文关键词：Software service industry, activity-based costing, activity-based management, cost reduction and efficiency
案例入库时间：2020-10
