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数字技术的蓬勃发展为新兴企业开拓市场的同时，也给传统产业发展指明方向。随着我国经济从高增速向高质量增长迈进，实现数字经济与实体经济深度融合成为新时代命题。作为实体经济根基的家电制造企业，更应积极响应时代号召，通过自身数字化转型，赋能传统经济更新升级，打造数字经济新优势，实现可持续的高质量发展。成本管理作为企业管理的重要组成部分，也应与时俱进，不断创新管理模式，提升企业整体效益。而价值链成本管理作为先进的成本管理方法，立足企业整体打破传统成本管理时空局限，不仅关注企业内部成本管理，而且将视角延伸至企业外部价值链利益相关方企业，通过建立战略联盟，增强企业价值创造能力。在新经济背景下，传统企业正逐渐通过数字化转型重塑企业成本管理流程，通过数据赋能实现成本管理的高效化和精细化，最终提高企业的综合价值。基于此，本文将数字化转型与价值链成本管理有机结合，探究企业实施数字化转型如何提升价值链成本管理水平，进而促使企业在激烈的市场竞争中脱颖而出。

本文采用案例分析法和比较分析法，以家电行业龙头企业美的集团为例，系统地梳理了美的集团2012年以来数字化转型的历程，并在此基础上立足内外部价值链的关键环节，深入探讨数字化转型对价值链成本管理的具体作用路径和效果。通过上述研究，得出以下结论：第一，数字化转型降低价值链各环节成本，扩大美的集团成本领先优势。第二，数字化转型促进企业价值链变革，重塑美的集团价值创造方式。鉴于此，本文结合价值链成本管理的分析框架，为家电企业乃至制造行业进行数字化转型提出以下启示：一是以客户为中心驱动全价值链转型升级，二是外部价值链协同实现利益共赢，三是构建高效智能的价值链成本管理体系。希望能够为未进行数字化转型的企业和处于数字化转型初期的企业提供数字化转型的思路与方向，同时为其实施价值链成本管理提供现实参考。

Digital technology not only gives emerging companies access to markets,but also points out the direction for the development of traditional industries. With the development of our country’s economy from high-speed to high-quality, the deep integration of digital economy and real economy has become a new era proposition. As the foundation of the real economy, household appliance manufacturers should respond to the call of the times, through their own digital transformation, enable the upgrading of the traditional economy, create new advantages of the digital economy, to achieve sustainable high-quality development. As an important part of enterprise management, cost management should keep pace with the times, Innovate Management model and improve the overall benefit of the enterprise. Value chain cost management as an advanced cost management method, based on the enterprise as a whole to break the time and space limitations of traditional cost management, not only pay attention to enterprise internal cost management, moreover, it extends the perspective to the outside value chain stakeholders, through the establishment of strategic alliances, enhance the ability of enterprise value creation. Under the background of new economy, the problem of cost management in traditional enterprises can be solved by digital transformation, this paper probes into how the digital transformation helps the enterprises to optimize the cost management of the value chain, and then makes the enterprises stand out in the fierce market competition.

This paper with the example of Midea Group, a leading enterprise in home appliance industry, from the perspective of internal and external value chains such as research and development, production, procurement, marketing, logistics, suppliers and customers, The following conclusions are drawn:First, the digital transformation reduces costs across the value chain and expands great beauty’s cost leadership. Second, the digitization transformation promotes the Enterprise Value Chain Transformation, reshapes the beautiful group value creation way. In view of this, the article from the value chain cost management angle carries on the following Enlightenment for the household appliance enterprise and even the manufacturing enterprise to carry on the digitization transformation: first, drives the entire value chain transformation upgrading by the customer as the center, second, the external value chain coordination to achieve win-win interests, third, to build an efficient and intelligent value chain cost management system, it is hoped that this paper can provide some ideas for the enterprises which have not done the digitization transformation and are in the initial stage of digitization transformation, and provide reference for the value chain cost management.