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随着我们国家数字技术的不断发展，我们已经迈入了数字经济时代，人们生活水平提高的同时，对健康食品的需求也更加迫切，乳制品作为营养丰富产品的代表，已成为越来越多人的选择。乳制品行业具有产业链完整、制造环节相对复杂、对安全要求高且竞争激烈等特点，我国乳制品市场的竞争格局已基本成型，主要表现为常温乳品市场竞争激烈，伊利股份和蒙牛乳业经过多年的积淀已经成为该市场的头部企业，其他乳制品企业也都在进行常温奶的运营。近年来越来越多的乳制品企业开始布局低温市场，但低温产品对时间、空间以及温度的要求都更高，这也对企业的供应链管理提出更高的要求。作为主营低温乳制品的新乳业，在2019年全面启动数字化战略，对于研究在数字化背景下企业的成本管理有很好的参考价值。

本文主要从五个部分组成，首先对我国乳制品行业进行的PEST分析发现，目前我国常温乳品市场竞争激烈，同时竞争格局相对稳定，而我们国家低温市场正处于快速发展的阶段，但与其他发达国家相比我国低温市场还有很大的发展空间。然后通过回顾新乳业发展历程、分析其组织架构、整合其供应链中成本体系，在此基础上对新乳业的采购成本、存货成本、生产成本、研发成本、营销成本管理现状以及与供应商和消费者关系现状进行详细的分析。通过上述分析发现，新乳业在采购环节与供应商合作中存在对数字化协同平台利用不足的问题，同时采购成本占比过高造成企业利润空间下降；此外，新乳业对营销渠道的开发不足，其他费用占比高和企业地域特征明显，客户黏性不足的问题等问题。最后，针对上述不足对新乳业的成本管理提出一些优化建议。

本文在现有理论研究基础上，通过分析现状再到发现不足，进而提出优化建议的研究思路，从成本的角度去优化企业的供应链管理，为新乳业在数字化背景下更好的进行成本管理提供参考，也希望可以为行业内其他企业进行数字化转型提供经验借鉴。

With the continuous development of digital technology in our country, we have entered the era of digital economy, while people's living standards are improving, the demand for healthy food is more urgent, and dairy products, as a representative of nutritious products, have become the choice of more and more people. Dairy industry has the characteristics of complete industrial chain, relatively complex manufacturing links, high safety requirements and fierce competition, China's dairy market competition pattern has basically taken shape, mainly manifested as room temperature dairy market fierce competition, Yili shares and Mengniu dairy after years of accumulation has become the head enterprise in the market, other dairy companies are also operating at room temperature milk. In recent years, more and more dairy companies have begun to lay out the low-temperature market, but low-temperature products have higher requirements for time, space and temperature, which also puts forward higher requirements for the supply chain management of enterprises. As a new dairy industry mainly engaged in low-temperature dairy products, it fully launched its digital strategy in 2019, which has good reference value for studying the cost management of enterprises in the context of digitalization.

This paper is mainly composed of five parts, first of all, the PEST analysis of China's dairy industry found that at present, China's ambient dairy market is fiercely competitive, and the competition pattern is relatively stable, and our country's low-temperature market is in a stage of rapid development, but compared with other developed countries, China's low-temperature market still has a lot of room for development. Then, by reviewing the development history of New Dairy, analyzing its organizational structure, and integrating the cost system in its supply chain, this paper conducts a detailed analysis of the procurement cost, inventory cost, production cost, R&D cost, marketing cost management status and relationship with suppliers and consumers of New Dairy. Through the above analysis, it is found that New Dairy has the problem of insufficient utilization of digital collaboration platform in the procurement process and supplier cooperation, and the high proportion of procurement costs has led to a decline in corporate profit margins. In addition, the new dairy industry has insufficient development of marketing channels, high proportion of other expenses, obvious geographical characteristics of enterprises, and insufficient customer stickiness. Finally, in view of the above shortcomings, some optimization suggestions are put forward for the cost management of the new dairy industry.

Based on the existing theoretical research, this paper analyzes the current situation and then finds the shortcomings, and then puts forward the research ideas of optimization suggestions, so as to optimize the supply chain management of enterprises from the perspective of cost, provide reference for New Dairy to better manage costs under the background of digitalization, and also hope to provide experience for other enterprises in the industry to carry out digital transformation.