Big Data Research ›› 2023, Vol. 9 ›› Issue (2): 46-55.doi: 10.11959/j.issn.2096-0271.2023018


Data-based product development and circulation

Yongmin ZHU1,2, Cheng ZHANG1   

  1. 1 School of Management, Fudan University, Shanghai 200433, China
    2 Shanghai Data Exchange Co., Ltd., Shanghai 201203, China
  • Online:2023-03-01 Published:2023-03-01
  • Supported by:
    Shanghai Data Exchange Co., Ltd.Postdoctoral Project Research Plan


Data products are the implementation path of "data resources for external transactions" in the accounting classification.Research on the development and circulation of data products can lay the foundation for accounting treatment related to enterprise data resources.Through case analysis, the development and circulation process of data products of bank A were investigated and summarized, and the process from development to external provision of data products was extracted.It was found that as data product development was often based on the data and data capabilities accumulated in the past, the cost calculation of a single data product often faced significant difficulties.In addition, the unit of development and circulation of data products was often based on the application scenarios of data resources, and the value of data products dependedon their application in the scenarios.Therefore, the collection, processing, and sharing of data for data product transactions could play a significant role in the accounting treatment of data resources.

Key words: data-based product, accounting treatment, application scenarios of data resources, development and circulation

CLC Number: 

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