会计学院知识库

制造业作为国民经济发展的支柱性产业，一直以来是我国经济发展的“压舱石”。2010年，我国制造业产值首次超越美国位列世界第一，当今，“中国制造”约占全球35%。但同时，中国制造业在高速发展的过程中表现出大而不强的特征，面临诸多挑战。制造企业顺利转型，对我国经济高质量发展具有重要意义。在党的二十大报告中，习近平总书记指出“加快发展数字经济，促进数字经济和实体经济深度融合”。以数字技术为基本元素与核心驱动力的第四次产业革命悄然而至，带动制造企业深层次变革。优化企业成本管理，提高资源配置效率是制造企业转型升级的重要方面。基于粘性视角，探究数字技术应用对企业成本管理产生的影响及作用路径，能够为制造企业降低成本粘性、提高资源配置效率提供一定的理论基础和有益参考。

文章以2016 - 2020年我国沪、深A股制造业上市公司为样本，考察了数字技术应用对制造型企业成本粘性产生的影响及作用路径，并进一步分析数字技术应用对不同类型成本粘性影响的差异。研究发现：（1）数字技术应用能够有效降低制造企业成本粘性；（2）相较于国有企业，数字技术应用对制造企业成本粘性的降低作用在非国有企业中更显著；（3）数字技术应用通过调整成本路径、代理冲突路径、管理层乐观预期路径降低了制造企业成本粘性；（4）数字技术应用对制造企业成本粘性的降低作用主要体现在降低了营业成本粘性而非销管费用粘性。

文章将数字技术应用的经济后果拓展到微观企业成本管理领域，从“粘性”视角揭示了数字技术应用对制造企业成本管理的影响。从理论层面来说，不仅丰富了数字技术应用经济后果的相关研究，也为制造企业如何降低成本粘性提供了理论依据。从实践层面来说，为制造企业加强数字技术应用以降低成本粘性、提高资源配置效率提供了经验证据和有益参考，同时也为制造企业转型升级，促进我国经济高质量发展提供了新路径。

As a pillar industry of the national economic development, the manufacturing industry has always been the "ballast stone" of China's economic development. In 2010, China's manufacturing output value surpassed the United States for the first time to ranked first in the world. Today, "Made in China" accounts for about 35% of the world. But at the same time, China's manufacturing industry has shown the characteristics of large but not strong in the process of rapid development, and faces many challenges. The smooth transformation of manufacturing enterprises is of great significance to the high-quality development of China's economy. In the party's 20th annual report,General Secretary Xi Jinping pointed out that "we should accelerate the development of the digital economy and promote the deep integration of the digital economy and the real economy."The fourth industrial revolution, with digital technology as the basic element and the core driving force, has come quietly, driving the deep reform of manufacturing enterprises. Optimizing enterprise cost management and improving the efficiency of resource allocation are important aspects of the transformation and upgrading of manufacturing enterprises. Based on the perspective of stickiness, this paper explores the influence and transmission mechanism of the application of digital technology on enterprise cost management, and provides a certain theoretical basis and useful reference for manufacturing enterprises to reduce cost stickiness and improve the efficiency of resource allocation.

Taking the listed a-share manufacturing companies in 2016-2020, the paper examines the influence and transmission mechanism of digital technology application on the cost stickiness of manufacturing enterprises, And further analyze the heterogeneous effects of different types of cost stickiness. The study found that: (1) The application of digital technology can effectively reduce the cost stickiness of manufacturing enterprises; (2) compared with state-owned enterprises, the application of digital technology reduces the cost viscosity of manufacturing enterprises in non-state-owned enterprises; (3) the application of digital technology reduces the cost viscosity by adjusting the cost path, the agent conflict path and the management; (4) the application of digital technology reduces the effect of the cost viscosity of manufacturing enterprises mainly reflected in reducing the operating cost viscosity instead of the cost viscosity of enterprises.

This paper extends the economic consequences of the application of digital technology to the field of micro-enterprise cost management, and reveals the influence of digital technology application on the cost management of manufacturing enterprises from the perspective of "stickiness". From the theoretical level, it not only enriches the relevant research on the economic consequences of digital technology application, but also provides the theoretical basis for how to reduce the cost stickiness; from the practical level, It provides empirical evidence and useful reference for manufacturing enterprises to strengthen the application of digital technology to reduce their cost stickiness and improve the efficiency of resource allocation, and also provides a new path for the transformation and upgrading of manufacturing enterprises and promote the high-quality development of China's economy.