会计学院知识库

钢铁企业是重能源型的传统制造业，以粗放型为主的生产模式给企业的发展埋下隐患：产品附加值低、生产流程复杂、产能过剩等。在面对上游原材料上涨，下游需求锐减的压力下，钢铁企业开始用数字技术打破经营困境，探寻新的发展道路。数字化转型涉及企业的采购、生产、销售、管理各环节，但大多数钢企是以旧的盈利模式推动着数字化转型，转型只是浅尝辄止。

鞍钢股份是我国的大型钢铁制造企业，近年积极展开数字化转型，初步形成以“智能生产+电子商务”的盈利模式。因此，本文以鞍钢股份为研究对象，探析钢企数字化转型下的盈利模式，以期明确数字化转型下的价值创造规律。研究思路分为三点：首先从内在逻辑梳理鞍钢股份数字化转型下的盈利模式转型及盈利模式的运行机制；其次，根据盈利模式的运行机制选取相应的指标进行效果分析；最后根据分析总结出盈利模式的不足，提出相应建议。

研究发现：（1）鞍钢股份数字化转型下的盈利模式转型是一个价值链到价值网的转变，价值网构成了盈利模式动态运行机制；（2）数字化转型改变了价值网的部分价值传递路径，具体体现在信息、业务和资金的流向转变；（3）鞍钢股份数字化转型提升了企业的运营能力，在价值链关系维护、产品成本控制、数字技术转成果等存在提升的空间；（4）对价值网盈利模式的优化可以从完善动态价值网体系、构建数据共享平台、推动数字要素成果转化、提高技术与制度的协同性上进行。

Iron and steel enterprises are traditional manufacturing industries based on heavy energy. The extensive production mode has laid hidden dangers for the development of enterprises: low added value of products, complex production processes, and overcapacity. Under the pressure of rising upstream raw materials and sharply declining downstream demand, iron and steel enterprises have begun to use digital technology to break through business difficulties and explore new development paths. Digital transformation involves the procurement, production, sales, and management of enterprises, but most steel companies are promoting digital transformation with the old profit model, and the transformation is only a shallow taste.

Anshan Iron and Steel Co., Ltd. is a large-scale steel manufacturing enterprise in my country. In recent years, it has actively carried out digital transformation, and initially formed a profit model based on "intelligent production + e-commerce". Therefore, this paper takes Anshan Iron and Steel Co., Ltd. as the research object, and analyzes the profit model under the digital transformation of steel enterprises, in order to clarify the law of value creation under the digital transformation. The research ideas are divided into three points: first, sort out the profit model transformation and the operation mechanism of the profit model under the digital transformation of Ansteel Co., Ltd. from the internal logic; secondly, select the corresponding indicators according to the operation mechanism of the profit model to analyze the effect; Insufficient mode, put forward corresponding suggestions.

The research found that: (1) the profit model transformation under the digital transformation of Ansteel Co., Ltd. is a transformation from a value chain to a value network, and the value network constitutes the dynamic operation mechanism of the profit model; (2) the digital transformation has changed part of the value transmission path of the value network. It is embodied in the change in the flow of information, business and capital; (3) Ansteel’s digital transformation has improved its operational capabilities, and there is room for improvement in the maintenance of value chain relationships, product cost control, and digital technology transfer results; (4) The optimization of the value network profit model can be carried out by improving the dynamic value network system, building a data sharing platform, promoting the transformation of digital elements, and improving the synergy between technology and system.