会计学院知识库

  数字经济的猛烈增长，给传统企业带来了新的曙光，也给新兴企业带来了新的动力可以进一步开拓市场，这种数字化背景下，为企业在实施战略成本管理时提供了新的机遇。一是解决了信息获取不易传递极难的问题，提高了信息利用效率；二是数字化平台帮助企业归集成本信息，进而进行更科学合理的决策；三是助力企业全面优化升级价值链。而把握好机遇，在数字化转型的同时利用好数字化从而提高企业竞争力，也是企业数字化转型成功与否的关键所在。可以预知的是，未来更多的企业将挖掘数字化的价值，合理利用数字化优化企业流程。本文主要阐述美的集团如何利用数字化优化其战略成本管理以及其取得的成效，希望以此可以给正在或者将要数字化转型的传统企业一些参考样本，同时也希望可以丰富数字化转型对战略成本管理影响方面的理论知识。

  本文将数字化转型与战略成本管理结合在一起进行研究，选取美的集团作为案例研究对象研究基于数字化转型的战略成本管理。首先，对数字化转型、战略成本管理及将两者结合起来的相关文献进行了回顾，总结了一些前人的经验和研究，并界定了数字化及数字化转型的概念。其次，运用了单案例分析法，先对美的集团及其数字化转型简单介绍，包括转型动因及转型过程。然后，详细介绍其在基于数字化转型的战略成本管理方面的策略，主要从战略定位选择、价值链、战略成本动因三个方面进行阐述，并分析其取得的成效，最终得出研究结论及启示。

  经研究可知，美的集团一系列基于数字化转型的战略成本管理策略取得了较好的效果，主要体现在：强化研发创新能力，提升了产品竞争力；重构了企业流程，降低了制造成本；提高了企业的经营效率。企业在利用数字化加强战略成本管理时需要考虑以下几个方面：要抓住客户市场的需求，以客户为导向；基于数字化的战略成本管理成效需要一定的周期。

    The rapid growth of the digital economy has brought new dawn to traditional enterprises, as well as new impetus for emerging enterprises to further explore the market. This digital context provides new opportunities for enterprises to implement strategic cost management. First, it solves the problem of difficult information acquisition and transmission, and improves the efficiency of information utilization; The second is that the digital platform helps enterprises collect cost information and make more scientific and reasonable decisions; Third, assist enterprises in comprehensively optimizing and upgrading the value chain. Seizing the opportunities and making good use of digitalization while transforming to improve the competitiveness of enterprises is also the key to the success of enterprise digital transformation. It can be predicted that in the future, more enterprises will explore the value of digitalization and optimize enterprise processes through rational use of digitalization. This article mainly describes how Midea Group utilizes digitalization to optimize its strategic cost management and the results it has achieved. It is hoped that this can provide some reference samples for traditional enterprises that are undergoing or are about to undergo digital transformation, and it is also hoped that it can enrich theoretical knowledge about the impact of digital transformation on strategic cost management.

    This article combines digital transformation and strategic cost management for research, and selects Midea Group as the case study object to study strategic cost management based on digital transformation. Firstly, it reviews the relevant literature on digital transformation, strategic cost management, and the combination of the two, summarizes some previous experience and research, and defines the concepts of digitalization and digital transformation. Secondly, using the single case analysis method, I first briefly introduce Midea Group and its digital transformation, including the transformation motivation and process. Then, it introduces its strategy in strategic cost management based on digital transformation in detail, mainly from three aspects: strategic positioning selection, value chain, and strategic cost drivers, and analyzes the results achieved, ultimately drawing research conclusions and inspiration.

    Through research, it can be seen that Midea Group has achieved good results in a series of strategic cost management strategies based on digital transformation, mainly reflected in: strengthening research and development innovation capabilities, improving product competitiveness; Restructuring enterprise processes and reducing manufacturing costs; Improve the operational efficiency of the enterprise. Enterprises need to consider the following aspects when using digitalization to strengthen strategic cost management: to seize the needs of the customer market and be customer oriented; The effectiveness of digital based strategic cost management requires a certain period of time.