会计学院知识库

  近年来，随着数字技术在社会领域内的广泛运用，数字经济已成为当前市场主要经济形态之一，众多制造企业纷纷开展数字化转型以顺应时代发展。当前，家电行业国内市场销售规模明显下滑，经济利润减少，整体市场容量也出现下降。国外市场方面，受到全球通胀、国际形势复杂多变等因素影响，全球家用电器市场外部环境不佳，行业出口规模同比下降，行业销售整体承受压力。基于当前背景，家电行业应当顺应数字化发展大势，开展数字化转型，通过数字技术持续优化管理过程，创新重塑业务模式，以此进一步提升企业价值创造能力。格力电器作为家电行业头部企业，也是家电行业数字化转型最早的探索者之一，于2018年实施数字化转型，并持续推进数字化转型发展，转型的不同阶段和表现较为明显，具有一定案例研究的价值。

  本文选取格力电器作为案例研究对象。首先梳理国内外数字化转型和价值创造相关文献资料，结合组织变革、权变、流程再造等相关理论，拓展了数字化转型与价值创造研究的思路。其次介绍格力电器的基本情况，从内部、外部两个层面分析格力电器进行数字化转型的动因，同时介绍企业在数字化转型不同阶段的具体措施。案例分析部分，从生产、运营、销售三个环节分析了数字化转型过程对价值创造的影响效果，并采用财务指标分析法、经济增加值等方法评估企业价值创造效果。最后得出结论与建议：数字化转型的过程对格力电器的价值创造能力产生了一定程度的正面影响，但是影响效果受到企业自身业务特征的限制。

  研究发现数字化转型帮助格力电器实现了财务层面的价值创造，并根据价值创造的效果对企业数字化转型过程提出几点建议：一是增加线上销售平台，提升盈利能力；二是加强内部数字化程度，提高营运效率；三是拓展业务范围，构建多元化产业。

  In recent years, with the widespread application of digital technology in the social field, the digital economy has become one of the main economic forms in the current market, and many manufacturing enterprises have carried out digital transformation to adapt to the development of the times. Currently, the domestic sales scale of the home appliance industry has significantly declined, economic profits have decreased, and overall market capacity has also declined. In terms of foreign markets, due to factors such as global inflation and the complex and ever-changing international situation, the external environment of the global household appliance market is poor, and the industry's export scale has decreased year-on-year, putting overall pressure on industry sales. Based on the current background, the home appliance industry should adapt to the trend of digital development, carry out digital transformation, continuously optimize management processes through digital technology, innovate and reshape business models, in order to further enhance the value creation ability of enterprises. Gree Electric Appliances, as a leading enterprise in the home appliance industry and one of the earliest explorers of digital transformation in the industry, implemented digital transformation in 2018 and continued to promote digital transformation development. The different stages and performances of transformation are quite obvious, and it has a certain value as a case study.

  This article selects Gree Electric Appliances as the case study object. Firstly, by reviewing relevant literature on digital transformation and value creation both domestically and internationally, and combining with relevant theories such as organizational change, contingency, and process reengineering, the research ideas on digital transformation and value creation have been expanded. Next, introduce the basic situation of Gree Electric Appliances, analyze the reasons for Gree Electric Appliances' digital transformation from both internal and external perspectives, and introduce specific measures taken by the enterprise at different stages of digital transformation. In the case analysis section, the impact of digital transformation on value creation was analyzed from three aspects: production, operation, and sales. Financial indicator analysis and economic value added methods were used to evaluate the effectiveness of enterprise value creation. Finally, the conclusion and suggestion are drawn that the process of digital transformation has had a certain degree of positive impact on Gree Electric's value creation ability, but the impact is limited by the company's own business characteristics.

  Research has shown that digital transformation has helped Gree Electric Appliances achieve financial value creation, and based on the effects of value creation, several suggestions are proposed for the digital transformation process of enterprises: firstly, increase online sales platforms to enhance profitability; The second is to strengthen the level of internal digitization and improve operational efficiency; The third is to expand business scope and build diversified industries.