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  制造业作为我国实体经济的主体，不仅是推动国民经济增长的关键力量，也是提升国家综合实力的重要途径。当前在国际层面，我国制造业仍面临关键技术受制于人、国际营销能力不足等问题，同时企业普遍缺乏技术创新能力也制约着整个行业的进一步发展。面对重重危机，制造业企业需要寻找提质增效的突破口，实现高质量发展和竞争优势的提升。随着新一代数字技术突破和成熟，以及政府政策的大力扶持，为制造业企业转型升级提供了新契机。数字化转型能够重塑企业价值链，有效减少企业在运营过程中的资源浪费，从而降低成本。因此数字化转型已经逐渐成为制造业企业加强价值链成本控制，提升核心竞争力的必由之路。

  徐州工程机械集团有限公司作为我国机械制造业的龙头企业，早在2013年就开启了数字化转型之路，其通过数字化转型对企业成本控制产生了较为深远的影响。鉴此，本文以徐工机械为案例研究对象，对其数字化转型下价值链成本控制效果展开研究。第一，剖析数字化转型下徐工机械价值链成本控制现状。深入探析徐工机械的数字化转型动因及路径，并以此为基础，完整分析其价值链上各项活动的成本控制现状。第二，构建数字化转型下徐工机械价值链成本控制评价体系。在已有研究的基础上，从企业内外部价值链两个维度选取20个指标构建数字化转型下徐工机械成本控制评价指标体系，以便对徐工机械价值链成本控制效果进行全方位评价。第三，评价徐工机械内外部价值链成本控制效果。在构建价值链成本控制评价指标体系的基础上，运用熵权TOPSIS法确定各指标权重，深入剖析徐工机械价值链成本控制问题。第四，提出数字化转型下徐工机械价值链成本控制的优化建议。基于当前徐工机械价值链成本控制方面存在的问题，结合企业实际经营情况，有针对性地提出合理规划和建议。

  本文聚焦工程机械制造业，从价值链视角深入剖析数字化转型对企业成本控制效果的影响，构建企业价值链成本控制评价体系，有效识别徐工机械在价值链成本控制方面的不足，为优化企业价值链成本控制提供决策依据，同时为同类型企业提供相关经验借鉴，并在一定程度上丰富和拓展企业价值链成本控制的相关研究。

    As the main body of China's real economy, the manufacturing industry is not only a key force to promote the growth of the national economy, but also an important way to enhance the comprehensive strength of the country. At present, at the international level, China's manufacturing industry is still facing problems such as controlling key technologies and lack of international marketing ability. At the same time, the lack of technological innovation ability of enterprises also restricts the further development of the whole industry. In the face of many crises, manufacturing enterprises need to find a breakthrough to improve the quality and efficiency, to achieve high-quality development and the improvement of competitive advantage. With the breakthrough and maturity of the new generation of digital technology, as well as the strong support of government policies, it provides a new opportunity for the transformation and upgrading of manufacturing enterprises. Digital transformation can reshape the enterprise value chain, effectively reduce the waste of resources in the process of operation, thus reducing costs. Therefore, digital transformation has gradually become the only way for manufacturing enterprises to strengthen the value chain cost control and enhance their core competitiveness.

    As a leading enterprise in China's machinery manufacturing industry, Xuzhou Construction Machinery Group Co., Ltd. started the road of digital transformation as early as 2013, which has a profound impact on enterprise cost control through digital transformation. In view of this, this paper takes Xugong Machinery as the case study object to study the cost control effect of the value chain under its digital transformation. First, analyze the current situation of cost control of XCMG machinery value chain under the digital transformation. Further explore the cause and path of the digital transformation of Xugong Machinery, and on this basis, fully analyze the cost control status of various activities in the value chain. Second, to construct the cost control and evaluation system of XCMG machinery value chain under the digital transformation. On the basis of the existing research, 20 indicators are selected from the two dimensions of the internal and external value chain of the enterprise to construct the evaluation index system of XCMG machinery cost control under the digital transformation, so as to make a comprehensive evaluation of the cost control effect of XCMG machinery value chain. Third, to evaluate the cost control effect of the internal and external value chain of Xugong machinery. On the basis of constructing the evaluation index system of value chain cost control, the method of entropy right TOPSIS is used to determine the weight of each index, and the cost control problem of XCMG machinery value chain is deeply analyzed. Fourthly, it puts forward the optimization suggestions on the cost control of XCMG machinery value chain under the digital transformation. Based on the current problems existing in the cost control of XCMG machinery value chain, combined with the actual operation situation of the enterprise, targeted reasonable planning and suggestions are put forward.

    This paper focuses on construction machinery manufacturing industry, from the perspective of value chain digital transformation of the influence of the effect of enterprise cost control, build enterprise value chain cost control evaluation system, effectively identify Xugong machinery in the value chain cost control, to optimize the enterprise value chain cost control decision basis, and provide the relevant experience for the same type enterprises, and to a certain extent, enrich and expand the enterprise value chain cost control related research.