Application Of Activity-based Costing In Internet Live Broadcast Enterprise Data Centers

In the era of digital economy,the booming development of the internet live streaming industry has led to significant changes and upgrades in network architecture,further unleashing the demand for data center construction and presenting new digital features such as the integration of all things and cloud-network fusion.Faced with such a large demand for data center applications,many leading internet companies have joined the construction of data centers and regarded digital resources as important strategic resources for future development.However,due to the particularity of digital resources,the network costs of enterprises are mostly indirect costs,and the traditional cost allocation method based on the output of enterprise products is not applicable to accounting for the cost of data centers.At the same time,as network information resources are moving towards network integration and sharing,there are many objects involved in cost allocation,which makes accurate cost allocation for data centers difficult.To achieve better cost efficiency,building an accounting system that can reflect the actual situation of the enterprise is the key to achieving precise accounting and improving its core competitiveness.This article mainly adopts the case study method and on-site research method to analyze the current situation of cost management in internet live streaming companies.Taking H Group as an example,this study conducts on-site research on H Group,obtains its operating data,and analyzes the application of activity-based costing in the company’s data center.The cost composition,characteristics,and accounting process of the case company’s data center are systematically analyzed,and the irrationalities in its current cost management system are identified.Considering the high indirect costs of Internet live broadcasting enterprises,this paper puts forward optimization suggestions on the cost management system of data center of the case company,guided by the core idea of activity-based costing and the theory of process reengineering.This article focuses on the management of network resource costs in Internet live streaming companies and explores the accounting and management issues of network resource costs in the data center of H Group using the activity-based costing(ABC)method.It is an innovative attempt to apply ABC to the Internet live streaming industry,and it is expected that this example can provide a reference for similar companies to optimize their data center cost management.Based on the specific application of the ABC method in the case enterprise,this article analyzes its effectiveness and the problems it faces and proposes practical and effective optimization strategies that can help the case company’s data center cost management in the future.