会计学院知识库

当下数字经济蓬勃发展，市场环境和消费者消费模式快速变化，对大多数企业的财务管理模式产生巨大影响，企业的数字化程度直观影响企业的财务管控能力。虽然当下相关政策法规的提出为营养与膳食补充剂行业的发展注入活力，但行业内所属企业的成本控制机制普遍相对落后且成本控制效果差，这就要求企业要依托数字化转型打破传统会计工作的弊端，优化企业的成本控制机制、实现高效的成本分析与决策，强化企业的成本控制效果。但很多企业对数字化转型理念以及数字化转型效益缺乏深入认识，导致数字化转型下的财务管理工作浮于表面，企业的价值链重塑活动未能有效实现，高度的信息联接与共享、高效的沟通与决策也未能实现，消减了企业成本控制效益水平。

基于上述，本文选取汤臣倍健股份有限公司作为案例研究对象。首先汤臣倍健作为我国膳食补充剂行业领域的标杆企业，并自2018年起开始推行数字化转型战略，依托数字化转型重塑企业的各个价值链环节，对实现企业的全价值链成本控制做出巨大贡献。但经过研究分析后发现，汤臣倍健基于数字化转型下的价值链成本控制的确减轻了储存成本、提高了运营效率，但企业内部价值链成本控制活动存在包括研发系统落后影响研发成本控制、数据资产整合滞后导致采购规划不力、数字精益化生产流程失效导致生产成本控制难、数字化营销乏力导致营销成本高居不下等原因；企业外部价值链成本控制活动存在缺乏供应商管理系统导致议价能力弱、用户精细化管理不力导致获客成本高等原因。

因此，本文认为企业的数字化转型工作不能仅停留在口头，要落在实处。汤臣倍健目前的成本控制工作未能有效利用数字化转型开展，导致成本控制效果不理想。所以企业应理清数字化转型赋能价值链的内在逻辑，不断推动企业成本控制工作实现数字化转型，实现精准分析和高效决策，完成成本控制目标。同时，汤臣倍健还应在此基础上，以客户为导向优化企业价值链，实现互联交互，高效融合。

At present, the digital economy is booming, and the market environment and consumer consumption patterns are changing rapidly, which has a huge impact on the financial management model of most enterprises. The degree of digitalisation of enterprises intuitively affects the financial control ability of enterprises. Although the current proposal of relevant policies and regulations has injected vitality into the development of the nutrition and dietary supplement industry, the cost control mechanism of enterprises in the industry is generally relatively backward and the cost control effect is poor, which requires enterprises to rely on digital transformation to break the shortcomings of traditional accounting work and optimise the cost control mechanism of enterprises. Realise efficient cost analysis and decision-making, and strengthen the cost control effect of enterprises. However, many enterprises lack in-depth understanding of the concept of digital transformation and the benefits of digital transformation, resulting in the financial management work under digital transformation floating on the surface, the value chain reshaping activities of enterprises have not been effectively realised, and the high degree of information connection and sharing, efficient communication and decision-making have not been realised, reducing the cost control of enterprises. The level of efficiency.

Based on the above, this article selects By-Health Co., Ltd. as the case study object. First of all, as a benchmark enterprise in the field of dietary supplements industry in China, By-Health has been implementing the digital transformation strategy since 2018. Relying on digital transformation to reshape the various value chain links of the enterprise, it has made great contributions to the realisation of the cost control of the enterprise's whole value chain. However, after research and analysis, it is found that By-Health's value chain cost control under digital transformation has indeed reduced storage costs and improved operational efficiency. However, the internal value chain cost control activities of the enterprise include the backwardness of the R&D system affects the R&D cost control, and the lag in the integration of data assets leads to poor procurement planning. The failure of the lean production process leads to the difficulty of production cost control, and the lack of digital marketing leads to high marketing costs; the lack of supplier management system leads to the lack of supplier management system for the external value chain cost control activities of enterprises, resulting in weak bargaining power and poor user refinement management leads to high customer acquisition costs.

Therefore, this article believes that the digital transformation of enterprises should not only be spoken, but also be practical. Thomson Beijian's current cost control work has failed to effectively utilise digital transformation, resulting in an unsatisfactory cost control effect. Therefore, enterprises should clarify the internal logic of digital transformation to empower the value chain, constantly promote the cost control work of enterprises to achieve digital transformation, achieve accurate analysis and efficient decision-making, and complete the cost control goal. At the same time, Thomson Beijian should also optimise the enterprise value chain with customer orientation on this basis, realise interconnection and interaction and efficient integration.