会计学院知识库

目前，数字化理念在大多数行业中都存在，已逐步成为公司战略决策背后的主要驱动力之一。IDC数据显示，2021年约三分之二的中国企业处于局部推广和拓展复制数字化转型阶段，接近25%的中国企业已经步入运营管理和优化创新阶段。企业数字化转型为供应链提供了诸多好处，如增加信息的可用性、优化物流实践、更有效的库存管理和提高透明度。家电行业多家企业都实践了数字化转型，并对供应链进行了整合和重构，目的是降低各环节的非必要成本消耗，提升供应链运行效率。因此，对供应链各环节成本管理效果进行评价不仅可以反映出数字化转型对企业成本管理产生的影响，也为优化供应链成本管理提供了方向。

基于传统制造业数字化转型的举措和进程，本文选取海尔智家作为案例对象，结合数字化转型背景，综合评价企业供应链各环节成本管理实施现状和效果。首先，本文对海尔智家数字化转型过程中内外部供应链成本管理的现状进行阐述。其次，采用财务指标和部分非财务指标对海尔智家的供应链成本管理效果进行评价，并与同行业其他企业进行对比分析。评价结果表明，数字化转型对海尔智家供应链成本管理具有积极影响，供应链数字化转型部分缓解了企业成本不断升高的压力，但企业供应链成本管理仍然存在需要改进的地方。最后，针对海尔智家在数字化转型下供应链成本管理过程中存在的问题提出改进建议。

通过供应链数字化变革，海尔智家采购与生产渠道成本管理效果显著，并且供应链成本管理水平不断提升。未来，海尔智家在进行供应链成本管理过程中，一要关注多元化供应链风险，加强组织间成本管理；二要深化线上营销渠道，加快供应链各环节响应能力，持续提升成本管理成效；三要把握数字化转型机遇，强化供应链成本控制，提高企业竞争力。

At present, the digital concept exists in most industries and has gradually become one of the main driving forces behind corporate strategic decisions. IDC data shows that in 2021, about two-thirds of Chinese enterprises are in the stage of partial promotion and expansion of replication digital transformation, and nearly 25% of Chinese enterprises have entered the stage of operation management and optimization innovation. Enterprise digital transformation provides many benefits to the supply chain, such as increased availability of information, optimized logistics practices, more efficient inventory management and improved transparency. Many enterprises in the household appliance industry have practiced digital transformation, and integrated and reconstructed the supply chain, with the purpose of reducing the unnecessary cost consumption of all links and improving the operation efficiency of the supply chain. Thus, evaluation the cost management effect of each link of the supply chain can not only reflect the impact of digital transformation on enterprise cost management, but also provide the direction for the optimization of supply chain cost management.

In view of the measures and processes of digital transformation of traditional manufacturing industry, we selects Haier smart home as the case company, and combines with the background of digital transformation to comprehensively evaluate the implementation status and effect of cost management in each link of enterprise supply chain. First of all, this paper expounds the current situation of internal and external supply chain cost management in the process of Haier smart home's digital transformation. Secondly, it uses financial indicators and some non-financial indicators to evaluate the effectiveness of its supply chain cost management, and makes comparative analysis with other enterprises in the same industry. The analysis results show that the digital transformation has a positive impact on Haier smart home's supply chain cost management. The digital transformation of the supply chain partially relieves the pressure of rising enterprise costs, but there are still areas for improvement in enterprise supply chain cost management. Finally, the paper puts forward some suggestions to improve the cost management of Haier smart home's supply chain under the digital transformation.

 Through the digital transformation of the supply chain, Haier smart home's cost management of purchase and production channels has achieved remarkable results, and the level of supply chain cost management has been continuously improved. In the future, in the process of supply chain cost management, Haier smart home should first pay attention to diversified supply chain risks and strengthen inter-organization cost management; Second, it is necessary to deepen the online marketing channels, speed up the responsiveness of all links in the supply chain and continuously improve the effectiveness of cost management; Third, it is necessary to seize the opportunity of digital transformation, strengthen the cost control of the supply chain and improve the competitiveness of enterprises.